ON MUTUAL ADMINISTRATIVE ASSISTANCE IN CUSTOMS MATTERS
referred to in Article 14, paragraph 2 and 3
For the purposes of this Annex:
(a) ‘customs legislation’ shall mean any legal or regulatory provisions applicable in
the territories of the Parties, governing the import, export and transit of goods and
their placing under any other customs regime or procedure, including measures of
prohibition, restriction and control;
(b) ‘applicant authority’ shall mean a competent customs authority which has been
designated by a Party for this purpose and which makes a request for assistance on
the basis of this Annex;
(c) ‘requested authority’ shall mean a competent customs authority which has been
designated by a Party for this purpose and which receives a request for assistance
on the basis of this Annex;
(d) ‘personal data’ shall mean all information relating to an identified or identifiable
(e) ‘operation in breach of customs legislation’ shall mean any violation or
attempted violation of customs legislation.
1. The Parties shall assist each other, in the areas within their competence, in the
manner and under the conditions laid down in this Annex, to ensure the correct
application of the customs legislation, in particular by preventing, investigating and
combating operations in breach of that legislation.
2. Assistance in customs matters, as provided for in this Annex, shall apply to any
customs authority of the Parties which is competent for the application of this
Annex. It shall not prejudice the rules governing mutual assistance in criminal
matters. Nor shall it cover information obtained under powers exercised at the
request of a judicial authority, except where communication of such information is
authorised by that authority.
3. Assistance to recover duties, taxes or fines is not covered by this Annex.
Assistance on Request
1. At the request of the applicant authority, the requested authority