제18959호                                              관                   보                         2017. 3. 2.(목요일)
        and taxes, and to limit such treatment based on the type of good, provided the treatment
        is not limited to low value goods such as documents; and
    (d) provide, to the extent possible, for a de minimis shipment value or dutiable amount for
        which customs duties and taxes will not be collected, aside from certain prescribed goods.
        Internal taxes, such as value added taxes and excise taxes, applied to imports consistently
        with Article III of the GATT 1994 are not subject to this provision.
8.3 Nothing in paragraphs 8.1 and 8.2 shall affect the right of a Member to examine, detain,
    seize, confiscate or refuse entry of goods, or to carry out post-clearance audits, including in
    connection with the use of risk management systems. Further, nothing in paragraphs 8.1 and
    8.2 shall prevent a Member from requiring, as a condition for release, the submission of
    additional information and the fulfilment of non-automatic licensing requirements.
9. Perishable Goods10)
9.1 With a view to preventing avoidable loss or deterioration of perishable goods, and provided
    that all regulatory requirements have been met, each Member shall provide for the release of
    perishable goods:
    (a) under normal circumstances within the shortest possible time; and
    (b) in exceptional circumstances where it would be appropriate to do so, outside the business
        hours of customs and other relevant authorities.
9.2 Each Member shall give appropriate priority to perishable goods when scheduling any
    examinations that may be required.
9.3 Each Member shall either arrange or allow an importer to arrange for the proper storage of
    perishable goods pending their release. The Member may require that any storage facilities
    arranged by the importer have been approved or designated by its relevant authorities. The
    movement of the goods to those storage facilities, including authorizations for the operator
    moving the goods, may be subject to the approval, where required, of the relevant authorities.
    The Member shall, where practicable and consistent with domestic legislation, upon the
    request of the importer, provide for any procedures necessary for release to take place at
    those storage facilities.
9.4 In cases of significant delay in the release of perishable goods, and upon written request, the
    importing Member shall, to the extent practicable, provide a communication on the reasons for
    the delay.
                          ARTICLE 8: BORDER AGENCY COOPERATION
1. Each Member shall ensure that its authorities and agencies responsible for border controls
and procedures dealing with the importation, exportation, and transit of goods cooperate with one
another and coordinate their activities in order to facilitate trade.
10) For the purposes of this provision, perishable goods are goods that rapidly decay due to their natural characteristics, in particular
in the absence of appropriate storage conditions.
                                                                   46