Article
5.1: Definitions

For the purposes of this Chapter:

(a) customs law means such laws and regulations administered
and enforced by the Customs Administration of each Party
concerning the importation, exportation, and
transit/transhipment of goods, as they relate to customs
duties, charges, and other taxes, or to prohibitions,
restrictions, and other similar controls with respect to the
movement of controlled items across the boundary of the customs
territory of each Party; and

(b) customs procedures means the treatment applied by the
Customs Administration of each Party to goods which are subject
to customs control.

Article
5.2:
Scope and Coverage

This Chapter applies to customs procedures applied to goods
traded between the Parties.

Article
5.3:
Publication and Enquiry Points

1. Each Party shall
publish on the Internet its laws, regulations and
administrative procedures applicable to or enforceable by its
Customs Administration.

2. Each Party shall
designate one or more inquiry points to address inquiries from
interested persons concerning customs matters, and shall make
available on the Internet information concerning procedures for
making such inquiries.

3. Each Party shall
endeavour to provide interested persons and the other Party
with advance notice of any proposed customs laws and practices
that are likely to substantially affect the operation of the
Agreement.

Article
5.4:
Review and Appeal

1. Each Party shall
ensure that with respect to its determinations on customs
matters, importers in its territory have access to:

(a) administrative
review independent of the official that issued the
determination; and

(b) judicial
review of the determination or decision taken at the final
level of administrative review.

2. Notice of
the decision on appeal shall be given to the appellant and the
reasons for such decision shall be provided in writing.

Article 5.5: Penalties / Sanctions

Each Party shall maintain measures for the imposition of
civil or administrative penalties or sanctions, and, where
appropriate, criminal sanctions for violations of its customs
laws.

Article
5.6:
Customs Procedures and Facilitation

1.
Each Party shall ensure that its customs procedures conform,
where possible and to the extent permitted by its respective
laws, regulations and practices, to international standards and
recommended practices established by the World Customs
Organization.

2.
Each Party shall ensure that its customs procedures and
practices:

(a)
are administered in an impartial, uniform and reasonable
manner; and

(b)
avoid arbitrary and unwarranted procedural obstacles.

3.
The Customs Administration of each Party shall periodically
review its customs procedures with a view to exploring options
for their simplification and the enhancement of mutually
beneficial arrangements to facilitate international trade.

4. Each
Party shall ensure goods are released within a time period no
longer than that required to ensure compliance with its customs
laws.

5. A Party
may, so long as other customs requirements have been met, and
to the extent possible:

(a) release goods
at the point of arrival, without temporary transfer to
warehouses or other locations; or

(b) release goods
prior to, and without prejudice to, the final determination by
its Customs Administration of the applicable customs duties,
taxes and fees.

Article
5.7: Risk Management

1. Each
Party shall administer its customs procedures so as to
facilitate the clearance of low-risk goods and focus on
high-risk goods. To the extent possible, systems that
allow for information regarding an importation to be processed
in advance of arrival are to be used to clear goods.

2. Each
Party shall work to further enhance the use of risk management
techniques in the administration of its customs procedures.

Article
5.8: Cooperation

1. Each
Party's Customs Administration shall endeavor to provide
the Customs Administration of the other Party with advance
notice of any significant modification of administrative policy
regarding the implementation of its customs laws and practices
that are likely to substantially affect the operation of this
Agreement.

2. To the extent permitted by
their domestic laws, rules and regulations, the Customs
Administrations of both Parties shall endeavour to provide each
other with:

(a) information to
assist in the investigation and prevention of infringements of
customs and customs related laws and regulations; and

(b)
any other customs matters agreed by the Parties.

Article
5.9:
Confidentiality

1. Each Party's
Customs Administration undertakes not to use any information
received in accordance with this Chapter or Chapter 4 (Rules of
Origin) other than for the purpose for which the information
was given, or to disclose any such information, except in cases
where:

(a) the Customs
Administration that furnished the information has expressly
approved its use or disclosure for other purposes related to
this Chapter or Chapter 4 (Rules of Origin); or

(b) the national
law of the receiving Customs Administration requires
disclosure, in which case the receiving Customs Administration
shall notify the Customs Administration that furnished the
information of the relevant law.

2. Any information
received in accordance with this Chapter or Chapter 4 (Rules of
Origin) shall be treated as confidential and will be subject to
the same protection and confidentiality as the same kind of
information is subject to under the national law of the Customs
Administration where it is received.

3. Nothing in this
Chapter or Chapter 4 (Rules of Origin) shall be construed to
require a Party to furnish or allow access to information the
disclosure of which would:

(a) be contrary to
the public interest as determined by its laws, rules or
regulation;

(b) be contrary to
any of its laws, rules and regulations including but not
limited to those protecting personal privacy or the financial
affairs and accounts of individuals; or

(c)
impede law enforcement.

Article
5.10:
Advance Rulings

1. Each Party, where
possible and to the extent permitted by its domestic laws,
regulations and practices, shall provide for written advance
rulings to be issued to a person described in subparagraph 2(a)
concerning tariff classification, valuation and the
qualification of a good as an originating good under this
Agreement.

2. Each Party shall
adopt or maintain procedures for issuing written advance
rulings which shall:

(a) provide that
an importer in its territory or an exporter or producer in the
territory of the other Party may apply for an advance ruling
before the importation of the goods concerned;

(b) include a
detailed description of the information required to process a
request for an advance ruling;

(c) allow its
Customs Administration, at any time during the course of an
evaluation of an application for an advance ruling, to request
that the applicant provide additional information necessary to
evaluate the request;

(d) ensure that an
advance ruling be based on the facts and circumstances
presented by the applicant and any other relevant information
in the possession of the decision-maker;

(e) provide that
an advance ruling be issued to the applicant expeditiously, or
in any case within 30 working days of the receipt of all
necessary information; and

(f)
provide a written explanation for the reasons for the advance
ruling.

3. Subject
to paragraph 4, each Party shall apply an advance ruling to
importations into its territory beginning on the date it issues
the ruling or on any other date specified in the ruling.
The Party shall ensure the same treatment of all importations
regardless of the importer, exporter or producer involved,
where the facts and circumstances are identical in all material
respects.

4. A Party
may modify or revoke an advance ruling where, consistent with
this Agreement:

(a)
there is a change in the law;

(b) incorrect
information was provided or relevant information was
withheld;

(c)
there is a change in a material fact; or

(d)
there is a change in the circumstances on which the ruling was
based.

Article
5.11:
Paperless Trading

1. The
Customs Administration of each Party, in implementing
initiatives which provide for the use of paperless trading,
shall take into account the methods agreed by the World Customs
Organization, including adoption of the World Customs
Organization data model for the simplification and
harmonisation of data.

2. The
Customs Administration of each Party shall work towards having
electronic means for all its customs reporting requirements, as
soon as practicable.

3. The
introduction and enhancement of information technology shall,
to the greatest extent possible, be carried out in consultation
with all relevant parties including businesses directly
affected.

Article
5.12:
Fees and Charges

For greater certainty, the Parties confirm that Article 3.10
(Administrative Fees and Formalities - National Treatment and
Market Access for Goods Chapter) applies to customs fees and
charges.