Common use of Customs legislation and procedures Clause in Contracts

Customs legislation and procedures. 1. The Parties agree that their respective trade and customs legislation, provisions and procedures shall be based upon the international instruments and standards applicable in the field of customs and trade, including the substantive elements of the revised Kyoto Convention on the simplification and harmonisation of customs procedures, the WCO Framework of Standards to Secure and Facilitate Global Trade, the WCO data set and the Harmonised Commodity Description and Coding System ("HS Convention"). The Parties shall ensure freedom of transit through their territory via the route most convenient for transit. Any restrictions, controls or requirements must pursue a legitimate public policy objective, be non-discriminatory be proportionate and be applied uniformly. Without prejudice to legitimate customs control and supervision of goods in transit, the Parties shall accord to traffic in transit to or from the territory of any Party, treatment not less favourable than that accorded to domestic goods, exports and imports, and their movement. The Parties shall operate bonded transport regimes that allow the transit of goods without payment of customs duties or other charges subject to the provision of an appropriate guarantee. The Parties shall promote and implement regional transit arrangements with a view to reducing trade barriers. The Parties shall draw upon and use international standards and instruments relevant to transit. The Parties shall ensure co-operation and co-ordination between all concerned authorities and agencies in their territory to facilitate traffic in transit and promote co-operation across borders. 2. In order to improve working methods, as well as to ensure non-discrimination, transparency, efficiency, integrity and accountability of operations, the Parties shall: (a) take further steps towards the reduction, simplification and standardisation of data and documentation required by customs and other agencies; (b) simplify requirements and formalities wherever possible, in respect of the rapid release and clearance of goods; (c) provide effective, prompt and non-discriminatory procedures enabling the right of appeal, against customs and other agency administrative actions, rulings and decisions affecting imports, exports or goods in transit. Procedures for appeal shall be easily accessible, including to small or medium enterprises and any costs shall be reasonable and commensurate with costs in providing for appeals; (d) ensure that the highest standards of integrity be maintained, through the application of measures reflecting the principles of the relevant international conventions and instruments in this field.

Customs legislation and procedures. 1. The Parties agree that their respective trade and customs legislation, provisions legislation and procedures shall to the extent possible be based upon on: (a) the international instruments Revised Kyoto Convention on the Simplification and standards applicable in the field Harmonization of customs and tradeCustoms Procedures of 1999, including the substantive elements of the revised Kyoto Convention on the simplification and harmonisation of customs procedures, the WCO Framework of Standards to Secure and Facilitate Global Trade, the WCO data set International Convention on the Harmonised System and other international instruments and standards applicable in the field of customs and trade; (b) the need to protect and facilitate legitimate trade; (c) the need to avoid unnecessary and discriminatory burdens on economic operators, the need to safeguard against fraud and corruption and the Harmonised Commodity Description need to provide further facilitation for operators that meet high level of compliance; (d) the need for each Party to apply a single administrative document or electronic equivalent; (e) the application of modern customs techniques, including risk assessment, simplified procedures for entry and Coding System release of goods, post release controls, and company audits; ("HS Convention"). The Parties shall ensure freedom of transit through their territory via f) transparency, efficiency and proportionality, in order to reduce costs and increase predictability for economic operators; (g) the route most convenient need for transit. Any restrictions, controls or requirements must pursue a legitimate public policy objective, be non-discriminatory be proportionate discrimination in terms of requirements and be applied uniformly. Without prejudice procedures applicable to legitimate customs control import, export and supervision of goods in transit, though it is accepted that consignments might be treated differently according to objective risk assessment criteria; (h) the Parties shall accord progressive development of systems, including those based upon information technology, for both export and import operations, to traffic in transit to or from facilitate the territory exchange of information between economic operators, customs administrations and other agencies; (i) the adoption of systems that facilitate the importation of goods through the use of simplified customs procedures and processes, including pre-arrival clearance; (j) the elimination of any Partyrequirements for the mandatory use of pre-shipment inspections as defined by the WTO Agreement on Preshipment Inspection, treatment not less favourable than or their equivalent; (k) the application of rules that accorded to domestic goods, exports and imports, and their movement. The Parties shall operate bonded transport regimes ensure that allow the transit of goods without payment any penalties imposed for minor breaches of customs duties regulations or other charges subject to the provision of an appropriate guarantee. The Parties shall promote and implement regional transit arrangements with a view to reducing trade barriers. The Parties shall draw upon and use international standards and instruments relevant to transit. The Parties shall ensure co-operation and co-ordination between all concerned authorities and agencies procedural requirements are proportionate and, in their territory application, do not give rise to facilitate traffic undue delays in customs clearance; (l) a system of binding rulings on customs matters, notably on tariff classification and rules of origin, in accordance with rules laid down in their respective legislation; (m) the facilitation of transit movements; (n) the elimination of all requirements for the mandatory use of customs brokers; and (o) transparent, non-discriminatory and promote co-operation across bordersproportionate rules in respect of the licensing of customs brokers. 2. In order to improve working methods, as well as methods and to ensure non-discrimination, transparency, efficiency, integrity transparency and accountability efficiency of customs operations, the Parties shall: (a) ensure that the highest standards of integrity be maintained, through the application of anti-corruption measures in this field ; (b) take further steps towards the reduction, simplification and standardisation standardization of data and in the documentation required by customs and other related agencies; (bc) simplify requirements and formalities wherever possible, in respect of the rapid release and clearance of goods; (cd) provide effective, prompt and non-discriminatory procedures enabling the right of appeal, against customs and other agency administrative actions, rulings and decisions affecting imports, exports or goods in transit. Procedures for appeal shall be easily accessible, including to small or medium enterprises and any costs shall be reasonable and commensurate with costs in providing for appeals;enterprises; and (de) ensure that create the highest standards environment for the effective enforcement of integrity be maintained, through the application of measures reflecting the principles of the relevant international conventions and instruments in this fieldlegislative requirements.

Customs legislation and procedures. 1. The Parties agree that their respective trade and customs legislation, provisions and procedures shall be based upon the draw on international instruments and standards applicable in the field fields of customs and trade, including in particular the substantive elements of the revised Kyoto International Convention on the simplification Simplification and harmonisation Harmonisation of customs proceduresCustoms Procedures, concluded at Kyoto on 18 May 1973 and revised at Brussels on 26 June 1999 (the 'revised Kyoto Convention'), the WCO Framework of Standards to Secure and Facilitate Global Trade, the WCO data set and the International Convention on the Harmonised Commodity Description and Coding System ("HS Convention"HS). The Parties shall ensure freedom the free transit of transit goods through their territory via on the route most convenient for transitsuitable transit route. Any restrictions, controls or requirements must pursue be justified by a legitimate public policy objective, and must be non-discriminatory be discriminatory, proportionate and be applied uniformlyin a uniform manner. Without prejudice to legitimate customs control and supervision of goods in transitchecks, the Parties shall accord to traffic treat goods in transit to or from the territory of any Party, treatment not the other Party no less favourable favourably than that accorded to domestic goods, exports and importsexports, imports and their movement. The Parties shall operate bonded establish transport regimes that under customs control to allow the transit of goods without exempt from the payment of customs duties or and other charges charges, subject to the provision of an appropriate guaranteeguarantees. The Parties shall endeavour to promote and implement regional transit arrangements regimes with a view the aim of reducing barriers to reducing trade barrierstrade. The Parties shall draw upon and use have recourse to the international standards and instruments relevant relating to transitthe transit of goods. The Parties shall ensure co-operation the cooperation and co-ordination between coordination of all concerned the relevant authorities and agencies in their territory territories in order to facilitate transit traffic in transit and promote cocross-operation across bordersborder cooperation. 2. In order to improve working methods, as well as to methods and ensure respect for the principles of non-discrimination, transparency, efficiency, integrity and accountability of operationsaccountability, the Parties shall: (a) take further steps towards the reductionnecessary measures to reduce, simplification simplify and standardisation of standardise the data and documentation documents required by customs and other agenciesrelated authorities; (b) simplify customs requirements and formalities wherever possible, in respect of the rapid release and clearance of goods; (c) provide effectiveefficient, prompt and non-discriminatory procedures enabling the right of appeal, appeal against customs and other agency administrative actions, rulings and decisions by the customs authorities affecting imports, exports or goods in transit. Procedures for appeal These procedures shall be easily accessibleaccessible to the applicants, including to small or medium enterprises and any medium-sized enterprises, and the related costs shall be reasonable and commensurate with proportionate to the costs in providing for appealsincurred by lodging the appeal; (d) ensure that the highest standards of integrity be are maintained, through the application of measures reflecting the principles of set out in the relevant international conventions and instruments in this field.

Customs legislation and procedures. 1. The Parties agree that their respective trade and customs legislation, provisions and procedures shall be based upon the draw on international instruments and standards applicable in the field fields of customs and trade, including in particular the substantive elements of the revised Kyoto Convention on the simplification and harmonisation of customs procedures, the WCO Framework of Standards to Secure and Facilitate Global Trade, the WCO data set and the International Convention on the Harmonised Commodity Description and Coding System ("HS Convention"). The Parties shall ensure freedom the free transit of transit goods through their territory via on the route most convenient for transitsuitable transit route. Any restrictions, controls or requirements must pursue be justified by a legitimate public policy objective, and must be non-discriminatory be discriminatory, proportionate and be applied uniformlyin a uniform manner. Without prejudice to legitimate customs control and supervision of goods in transitchecks, the Parties shall accord to traffic treat goods in transit to or from the territory of any Party, treatment not the other Party no less favourable favourably than that accorded to domestic goods, exports and importsexports, imports and their movement. The Parties shall operate bonded establish transport regimes that under customs control to allow the transit of goods without exempt from the payment of customs duties or and other charges charges, subject to the provision of an appropriate guaranteeguarantees. The Parties shall endeavour to promote and implement regional transit arrangements regimes with a view the aim of reducing barriers to reducing trade barrierstrade. The Parties shall draw upon and use have recourse to the international standards and instruments relevant relating to transitthe transit of goods. The Parties shall ensure co-operation the cooperation and co-ordination between coordination of all concerned the relevant authorities and agencies in their territory territories in order to facilitate transit traffic in transit and promote cocross-operation across bordersborder cooperation. 2. In order to improve working methods, as well as to methods and ensure respect for the principles of non-discrimination, transparency, efficiency, integrity and accountability of operationsaccountability, the Parties shall: (a) take further steps towards the reductionnecessary measures to reduce, simplification simplify and standardisation of standardise the data and documentation documents required by customs and other agenciesrelated authorities; (b) simplify customs requirements and formalities wherever possible, in respect of the rapid release and clearance of goods; (c) provide effectiveefficient, prompt and non-discriminatory procedures enabling the right of appeal, appeal against customs and other agency administrative actions, rulings and decisions by the customs authorities affecting imports, exports or goods in transit. Procedures for appeal These procedures shall be easily accessibleaccessible to the applicants, including to small or medium enterprises and any medium-sized enterprises, and the related costs shall be reasonable and commensurate with proportionate to the costs in providing for appealsincurred by lodging the appeal; (d) ensure that the highest standards of integrity be are maintained, through the application of measures reflecting the principles of the relevant international conventions and instruments in this field.

Customs legislation and procedures. 1. The Parties agree that their respective trade and customs legislation, provisions and procedures shall be based upon the draw on international instruments and standards applicable in the field fields of customs and trade, including in particular the substantive elements of the revised Kyoto Convention on the simplification and harmonisation of customs procedures, the WCO Framework of Standards to Secure and Facilitate Global Trade, the WCO data set and the International Convention on the Harmonised Commodity Description and Coding System ("HS Convention"). The Parties shall ensure freedom the free transit of transit goods through their territory via on the route most convenient for transitsuitable transit route. Any restrictions, controls or requirements must pursue be justified by a legitimate public policy objective, and must be non-discriminatory be discriminatory, proportionate and be applied uniformlyin a uniform manner. Without prejudice to legitimate customs control and supervision of goods in transitchecks, the Parties shall accord to traffic treat goods in transit to or from the territory of any Party, treatment not the other Party no less favourable favourably than that accorded to domestic goods, exports and importsexports, imports and their movement. The Parties shall operate bonded establish transport regimes that under customs control to allow the transit of goods without exempt from the payment of customs duties or and other charges charges, subject to the provision of an appropriate guaranteeguarantees. The Parties shall endeavour to promote and implement regional transit arrangements regimes with a view the aim of reducing barriers to reducing trade barrierstrade. The Parties shall draw upon and use have recourse to the international standards and instruments relevant relating to transitthe transit of goods. The Parties shall ensure co-operation the cooperation and co-ordination between coordination of all concerned the relevant authorities and agencies in their territory territories in order to facilitate transit traffic in transit and promote cocross-operation across bordersborder cooperation. 2. In order to improve working methods, as well as to methods and ensure respect for the principles of non-discrimination, transparency, efficiency, integrity and accountability of operationsaccountability, the Parties shall: (a) take further steps towards the reductionnecessary measures to reduce, simplification simplify and standardisation of standardise the data and documentation documents required by customs and other agenciesrelated authorities; (b) simplify customs requirements and formalities wherever possible, in respect of the rapid release and clearance of goods; (c) provide effectiveefficient, prompt and non-discriminatory procedures enabling the right of appeal, appeal against customs and other agency administrative actions, rulings and decisions by the customs authorities affecting imports, exports or goods in transit. Procedures for appeal These procedures shall be easily accessibleaccessible to the applicants, including to small or medium enterprises and any medium-sized enterprises, and the related costs shall be reasonable and commensurate with proportionate to the costs in providing for appealsincurred by lodging the appeal; (d) ensure that the highest standards of integrity be are maintained, through the application of measures reflecting the principles of the relevant international conventions and instruments in this field.. The Parties agree:

Customs legislation and procedures. 1. ) The Parties agree that their respective trade and customs legislation, provisions and procedures shall be based upon the draw on international instruments and standards applicable in the field fields of customs and trade, including in particular the substantive elements of the revised Kyoto International Convention on the simplification Simplification and harmonisation Harmonisation of customs proceduresCustoms Procedures, concluded at Kyoto on 18 May 1973 and revised at Brussels on 26 June 1999 (the ‘revised Kyoto Convention’), the WCO Framework of Standards to Secure and Facilitate Global Trade, the WCO data set model and the International Convention on the Harmonised Commodity Description and Coding System ("HS Convention"HS). The Parties shall ensure freedom the free transit of transit goods through their territory via on the route most convenient for transitsuitable transit route. Any restrictions, controls or requirements must pursue be justified by a legitimate public policy objective, and must be non-discriminatory be discriminatory, proportionate and be applied uniformlyin a uniform manner. Without prejudice to legitimate customs control and supervision of goods in transitchecks, the Parties shall accord to traffic treat goods in transit to or from the territory of any Party, treatment not the other Party no less favourable favourably than that accorded to domestic goods, exports and importsexports, imports and their movement. The Parties shall operate bonded establish transport regimes that under customs control to allow the transit of goods without exempt from the payment of customs duties or and other charges charges, subject to the provision of an appropriate guaranteeguarantees. The Parties shall endeavour to promote and implement regional transit arrangements regimes with a view the aim of reducing barriers to reducing trade barrierstrade. The Parties shall draw upon and use have recourse to the international standards and instruments relevant relating to transitthe transit of goods. The Parties shall ensure co-operation the cooperation and co-ordination between coordination of all concerned the relevant authorities and agencies in their territory territories in order to facilitate transit traffic in transit and promote cocross-operation across bordersborder cooperation. 2. ) In order to improve working methods, as well as to methods and ensure non-respect for the principles of non- discrimination, transparency, efficiency, integrity and accountability of operationsaccountability, the Parties shall: (a) take further steps towards the reductionnecessary measures to reduce, simplification simplify and standardisation of standardise the data and documentation documents required by customs and other agenciesrelated authorities; (b) simplify customs requirements and formalities wherever possible, in respect of the rapid release and clearance of goods; (c) provide effectiveefficient, prompt and non-discriminatory procedures enabling the right of appeal, appeal against customs and other agency administrative actions, rulings and decisions by the customs authorities affecting imports, exports or goods in transit. Procedures for appeal These procedures shall be easily accessibleaccessible to the applicants, including to small or medium enterprises and any medium-sized enterprises, and the related costs shall be reasonable and commensurate with proportionate to the costs in providing for appealsincurred by lodging the appeal; (d) ensure that the highest standards of integrity be are maintained, through the application of measures reflecting the principles of set out in the relevant international conventions and instruments in this field.

Customs legislation and procedures. 1. The Parties agree that their respective trade and customs legislation, provisions legislation and procedures shall to the extent possible be based upon on: (a) the international instruments Revised Kyoto Convention on the Simplification and standards applicable in the field Harmonization of customs and tradeCustoms Procedures of 1999, including the substantive elements of the revised Kyoto Convention on the simplification and harmonisation of customs procedures, the WCO Framework of Standards to Secure and Facilitate Global Trade, the WCO data set International Convention on the Harmonised System and other international instruments and standards applicable in the field of customs and trade; (b) the need to protect and facilitate legitimate trade; (c) the need to avoid unnecessary and discriminatory burdens on economic operators, the need to safeguard against fraud and corruption and the Harmonised Commodity Description need to provide further facilitation for operators that meet high level of compliance; (d) the need for each Party to apply a single administrative document or electronic equivalent; (e) the application of modern customs techniques, including risk assessment, simplified procedures for entry and Coding System release of goods, post release controls, and company audits; ("HS Convention"). The Parties shall ensure freedom f) transparency, efficiency and proportionality, in order to reduce costs and increase predictability for economic operators; (g) the need for non‑discrimination in terms of transit through their territory via the route most convenient for transit. Any restrictionsrequirements and procedures applicable to import, controls or requirements must pursue a legitimate public policy objective, be non-discriminatory be proportionate export and be applied uniformly. Without prejudice to legitimate customs control and supervision of goods in transit, though it is accepted that consignments might be treated differently according to objective risk assessment criteria; (h) the Parties shall accord progressive development of systems, including those based upon information technology, for both export and import operations, to traffic in transit to or from facilitate the territory exchange of information between economic operators, customs administrations and other agencies; (i) the adoption of systems that facilitate the importation of goods through the use of simplified customs procedures and processes, including pre‑arrival clearance; (j) the elimination of any Partyrequirements for the mandatory use of pre‑shipment inspections as defined by the WTO Agreement on Preshipment Inspection, treatment not less favourable than or their equivalent; (k) the application of rules that accorded to domestic goods, exports and imports, and their movement. The Parties shall operate bonded transport regimes ensure that allow the transit of goods without payment any penalties imposed for minor breaches of customs duties regulations or other charges subject to the provision of an appropriate guarantee. The Parties shall promote and implement regional transit arrangements with a view to reducing trade barriers. The Parties shall draw upon and use international standards and instruments relevant to transit. The Parties shall ensure co-operation and co-ordination between all concerned authorities and agencies procedural requirements are proportionate and, in their territory application, do not give rise to facilitate traffic undue delays in customs clearance; (l) a system of binding rulings on customs matters, in particular on tariff classification and rules of origin, in accordance with rules laid down in their respective legislation; (m) the facilitation of transit movements; (n) the elimination of all requirements for the mandatory use of customs brokers; and (o) transparent, non‑discriminatory and promote co-operation across bordersproportionate rules in respect of the licensing of customs brokers. 2. In order to improve working methods, as well as methods and to ensure non-discrimination, transparency, efficiency, integrity transparency and accountability efficiency of customs operations, the Parties shall: (a) ensure that the highest standards of integrity be maintained, through the application of anti‑corruption measures in this field; (b) take further steps towards the reduction, simplification and standardisation standardization of data and in the documentation required by customs and other related agencies; (bc) simplify requirements and formalities wherever possible, in respect of the rapid release and clearance of goods; (cd) provide effective, prompt and non-discriminatory non‑discriminatory procedures enabling the right of appeal, against customs and other agency administrative actions, rulings and decisions affecting imports, exports or goods in transit. Procedures for appeal shall be easily accessible, including to small or medium enterprises and any costs shall be reasonable and commensurate with costs in providing for appeals;enterprises; and (de) ensure that create an environment for the highest standards effective enforcement of integrity be maintained, through the application of measures reflecting the principles of the relevant international conventions and instruments in this fieldlegislative requirements.

Customs legislation and procedures. 1. The Parties agree that their respective trade and customs legislation, provisions and procedures shall be based upon the draw on international instruments and standards applicable in the field fields of customs and trade, including in particular the substantive elements of the revised Kyoto International Convention on the simplification Simplification and harmonisation Harmonisation of customs proceduresCustoms Procedures, concluded at Kyoto on 18 May 1973 and revised at Brussels on 26 June 1999 (the "revised Kyoto Convention"), the WCO Framework of Standards to Secure and Facilitate Global Trade, the WCO data set and the International Convention on the Harmonised Commodity Description and Coding System ("HS Convention"HS). The Parties shall ensure freedom the free transit of transit goods through their territory via on the route most convenient for transitsuitable transit route. Any restrictions, controls or requirements must pursue be justified by a legitimate public policy objective, and must be non-discriminatory be non- discriminatory, proportionate and be applied uniformlyin a uniform manner. Without prejudice to legitimate customs control and supervision of goods in transitchecks, the Parties shall accord to traffic treat goods in transit to or from the territory of any Party, treatment not the other Party no less favourable favourably than that accorded to domestic goods, exports and importsexports, imports and their movement. The Parties shall operate bonded establish transport regimes that under customs control to allow the transit of goods without exempt from the payment of customs duties or and other charges charges, subject to the provision of an appropriate guaranteeguarantees. The Parties shall endeavour to promote and implement regional transit arrangements regimes with a view the aim of reducing barriers to reducing trade barrierstrade. The Parties shall draw upon and use have recourse to the international standards and instruments relevant relating to transitthe transit of goods. The Parties shall ensure co-operation the cooperation and co-ordination between coordination of all concerned the relevant authorities and agencies in their territory territories in order to facilitate transit traffic in transit and promote cocross-operation across bordersborder cooperation. 2. In order to improve working methods, as well as to methods and ensure respect for the principles of non-discrimination, transparency, efficiency, integrity and accountability of operationsaccountability, the Parties shall: (a) take further steps towards the reductionnecessary measures to reduce, simplification simplify and standardisation of standardise the data and documentation documents required by customs and other agenciesrelated authorities; (b) simplify customs requirements and formalities wherever possible, in respect of the rapid release and clearance of goods; (c) provide effectiveefficient, prompt and non-discriminatory procedures enabling the right of appeal, appeal against customs and other agency administrative actions, rulings and decisions by the customs authorities affecting imports, exports or goods in transit. Procedures for appeal These procedures shall be easily accessibleaccessible to the applicants, including to small or medium enterprises and any medium-sized enterprises, and the related costs shall be reasonable and commensurate with proportionate to the costs in providing for appealsincurred by lodging the appeal; (d) ensure that the highest standards of integrity be are maintained, through the application of measures reflecting the principles of set out in the relevant international conventions and instruments in this field.

Customs legislation and procedures. 1. The Parties agree that their respective trade and customs legislationlegis­ lation, provisions and procedures shall be based upon the draw on international instruments and standards applicable in the field fields of customs and trade, including in particular the substantive elements of the revised Kyoto International Convention on the simplification Simplification and harmonisation Harmonisation of customs proceduresCustoms Procedures, concluded at Kyoto on 18 May 1973 and revised at Brussels on 26 June 1999 (the ‘revised Kyoto Convention’), the WCO Framework of Standards to Secure and Facilitate Global Trade, the WCO data set and the Inter­ national Convention on the Harmonised Commodity Description and Coding System ("HS Convention"HS). The Parties shall ensure freedom the free transit of transit goods through their territory via on the route most convenient for transitsuitable transit route. Any restrictions, controls or requirements must pursue be justified by a legitimate public policy objective, and must be non-discriminatory be discriminatory, proportionate and be applied uniformlyin a uniform manner. Without prejudice to legitimate customs control and supervision of goods in transitchecks, the Parties shall accord to traffic treat goods in transit to or from the territory of any Party, treatment not the other Party no less favourable favourably than that accorded to domestic goods, exports and importsexports, imports and their movement. The Parties shall operate bonded establish transport regimes that under customs control to allow the transit of goods without exempt from the payment of customs duties or and other charges charges, subject to the provision of an appropriate guaranteeguarantees. The Parties shall endeavour to promote and implement regional transit arrangements regimes with a view the aim of reducing barriers to reducing trade barrierstrade. The Parties shall draw upon and use have recourse to the international standards and instruments relevant relating to transitthe transit of goods. The Parties shall ensure co-operation the cooperation and co-ordination between coordination of all concerned the relevant authorities and agencies in their territory territories in order to facilitate transit traffic in transit and promote cocross-operation across bordersborder cooperation. 2. In order to improve working methods, as well as to methods and ensure respect for the principles of non-discrimination, transparency, efficiency, integrity and accountability of operationsaccountability, the Parties shall: (a) take further steps towards the reductionnecessary measures to reduce, simplification simplify and standardisation of standardise the data and documentation documents required by customs and other agenciesrelated authorities; (b) simplify customs requirements and formalities wherever possible, in respect of the rapid release and clearance of goods; (c) provide effectiveefficient, prompt and non-discriminatory procedures enabling the right of appeal, appeal against customs and other agency administrative actions, rulings and decisions by the customs authorities affecting imports, exports or goods in transit. Procedures for appeal These procedures shall be easily accessibleaccessible to the applicants, including to small or medium enterprises and any medium-sized enterprises, and the related costs shall be reasonable and commensurate with proportionate to the costs in providing for appealsincurred by lodging the appeal; (d) ensure that the highest standards of integrity be are maintained, through the application of measures reflecting the principles of set out in the relevant international conventions and instruments in this field.

Customs legislation and procedures. 1. The Parties agree that their respective trade and customs legislation, provisions legislation and procedures shall to the extent possible be based upon on: (a) the international instruments Revised Kyoto Convention on the Simplification and standards applicable in the field Harmonization of customs and tradeCustoms Procedures of 1999, including the substantive elements of the revised Kyoto Convention on the simplification and harmonisation of customs procedures, the WCO Framework of Standards to Secure and Facilitate Global Trade, the WCO data set International Convention on the Harmonised System and other international instruments and standards applicable in the field of customs and trade; (b) the need to protect and facilitate legitimate trade; (c) the need to avoid unnecessary and discriminatory burdens on economic operators, the need to safeguard against fraud and corruption and the Harmonised Commodity Description need to provide further facilitation for operators that meet high level of compliance; (d) the need for each Party to apply a single administrative document or electronic equivalent; (e) the application of modern customs techniques, including risk assessment, simplified procedures for entry and Coding System release of goods, post release controls, and company audits; ("HS Convention"). The Parties shall ensure freedom of transit through their territory via f) transparency, efficiency and proportionality, in order to reduce costs and increase predictability for economic operators; (g) the route most convenient need for transit. Any restrictions, controls or requirements must pursue a legitimate public policy objective, be non-discriminatory be proportionate discrimination in terms of requirements and be applied uniformly. Without prejudice procedures applicable to legitimate customs control import, export and supervision of goods in transit, though it is accepted that consignments might be treated differently according to objective risk assessment criteria; (h) the Parties shall accord progressive development of systems, including those based upon information technology, for both export and import operations, to traffic in transit to or from facilitate the territory exchange of information between economic operators, customs administrations and other agencies; (i) the adoption of systems that facilitate the importation of goods through the use of simplified customs procedures and processes, including pre-arrival clearance; (j) the elimination of any Partyrequirements for the mandatory use of pre-shipment inspections as defined by the WTO Agreement on Preshipment Inspection, treatment not less favourable than or their equivalent; (k) the application of rules that accorded to domestic goods, exports and imports, and their movement. The Parties shall operate bonded transport regimes ensure that allow the transit of goods without payment any penalties imposed for minor breaches of customs duties regulations or other charges subject to the provision of an appropriate guarantee. The Parties shall promote and implement regional transit arrangements with a view to reducing trade barriers. The Parties shall draw upon and use international standards and instruments relevant to transit. The Parties shall ensure co-operation and co-ordination between all concerned authorities and agencies procedural requirements are proportionate and, in their territory application, do not give rise to facilitate traffic undue delays in customs clearance; (l) a system of binding rulings on customs matters, in particular on tariff classification and rules of origin, in accordance with rules laid down in their respective legislation; (m) the facilitation of transit movements; (n) the elimination of all requirements for the mandatory use of customs brokers; and (o) transparent, non-discriminatory and promote co-operation across bordersproportionate rules in respect of the licensing of customs brokers. 2. In order to improve working methods, as well as methods and to ensure non-discrimination, transparency, efficiency, integrity transparency and accountability efficiency of customs operations, the Parties shall: (a) take further steps towards the reduction, simplification and standardisation of data and documentation required by customs and other agencies; (b) simplify requirements and formalities wherever possible, in respect of the rapid release and clearance of goods; (c) provide effective, prompt and non-discriminatory procedures enabling the right of appeal, against customs and other agency administrative actions, rulings and decisions affecting imports, exports or goods in transit. Procedures for appeal shall be easily accessible, including to small or medium enterprises and any costs shall be reasonable and commensurate with costs in providing for appeals; (d) ensure that the highest standards of integrity be maintained, through the application of anti-corruption measures reflecting the principles of the relevant international conventions and instruments in this field.; (b) take further steps towards the reduction, simplification and standardization of data in the documentation required by customs and other related agencies;