In this guidance document on MRLs you will: • compare the drug residue exposure estimates (calculated in Section 4.2) with the relevant health-based guidance values (ADI/ARfD, Section 2) to assess the risk of residues at various times after drug administration;• see how potential MRL values are derived based on 95/95 UTL marker residues, once exposure estimates are deemed sufficiently protective of human health; and• learn about the factors influencing the selection of suitable MRLs, such as withdrawal periods of approved drug products. This publication is part of the FAO JECFA Toolbox for Veterinary Drug Residue Risk Assessment. The toolbox provides practical guidance on the principles, modalities and technical requirements of JECFA in assessing the risks of veterinary drug residues in food and in recommending MRLs.