The Customs levies duties on import goods in accordance with Customs Laws, Customs Import Tariff and other relevant regulations. Meanwhile, it enforces trade control on behalf of other government agencies. Under the automated Customs system, cargo clearance is categorized into three types, namely C1 (free of paper and cargo examination), C2 (subject to document scrutiny) and C3 (subject to document scrutiny and cargo examination). For C1 type, the average clearance time is less than 10 minutes. Over the recent years, this Office has taken approaches of simplification and deregulation to accelerate cargo clearance. For example, we have applied: Pre-entry clearance： Allowing declaration prior to goods arrival, so as to release immediately after goods are imported. Advance Ruling of Classifications-- Enabling importers to estimate trade cost and save clearance time. Post-Clearance Audit--Setting up an Audit Division to audit released goods so as to deter duty evasion.