AGREEMENT BETWEENTHE GOVERNMENT OF JAPAN AND
THE GOVERNMENT OF THE ISLAMIC REPUBLIC OF IRAN
REGARDING MUTUAL ADMINISTRATIVE ASSISTANCE AND
COOPERATION IN CUSTOMS MATTERS

The Government of Japan and the Government of theIslamic Republic of Iran (hereinafter referred to as “theContracting Parties”);
CONSIDERING that offences against Customs laws areprejudicial to the public security and the economic,
fiscal, social, cultural, public health and commercial
interests of their respective countries;
CONSIDERING that illicit traffic in narcotic drugs,
psychotropic substances, weapons, explosives and chemical,
biological and nuclear substances, constitutes a danger topublic health and to society;
CONSIDERING the importance of assuring the accurate
assessment of customs duties and other taxes collected atimportation or exportation, as well as of ensuring proper
enforcement of prohibitions, restrictions and control
measures by their Customs Administrations;
RECOGNISING the need for international cooperation inmatters related to the administration and enforcement of
the Customs laws of their respective countries;
HAVING regard to the international agreements
containing prohibitions, restrictions and special measuresof control in respect of specific goods;
CONVINCED that actions against Customs offence can bemade more effective by cooperation between their Customs
Administrations; andHAVING regard to the Recommendation of the Customs
Cooperation Council on Mutual Administrative Assistance ofDecember 5, 1953,
Have agreed as follows:
Article 1
Definitions
For the purposes of this Agreement:(a)“Customs Administration” shall mean, in Japan,
the Ministry of Finance, and, in the Islamic
Republic of Iran, the Islamic Republic of Iran
Customs Administration;(b)“Customs laws” shall mean the laws andregulations administered and enforced by theCustoms Administrations governing theimportation, exportation, transit, storage andmovement of goods, and placing of goods under any
other customs procedures, including measures ofprohibitions, restrictions and control of goods
falling under the competence of the Customs
Administrations;(c)“Customs offence” shall mean any violation or
attempted violation of Customs laws;(d)“Customs territory” shall mean the territory of
the country of each Contracting Party in which
the Customs laws of that country are in force;(e)“information” shall mean any data, documents,reports or other communications of theContracting Parties;(f)“official” shall mean any customs officer orother government agent designated by a Customs
Administration;(g)“person” shall mean any natural or legal person;(h)“Requested Administration” shall mean the Customs
Administration from which assistance isrequested; and(i)“Requesting Administration” shall mean theCustoms Administration that requests assistance.
Article 2
Scope of the Agreement

1.
The Contracting Parties shall assist each otherthrough their respective Customs Administrations to ensure
proper application of Customs laws, and to prevent,investigate and repress any Customs offence, in accordancewith the provisions of this Agreement.
2.
The Contracting Parties shall through their respective
Customs Administrations make cooperative efforts for
simplification and harmonisation of their customs
procedures.

3.
This Agreement shall be implemented by the Contracting
Parties in accordance with the laws and regulations inforce in each country, and within the available resourcesof their respective Customs Administrations.
4.
The provisions of this Agreement shall not affect therights and obligations of the Contracting Parties under any
other international agreements.
Article 3
Mutual Assistance1.
The Customs Administrations shall provide each other,on their own initiative or upon request, with assistancethrough the exchange of information that helps to ensure
proper application of Customs laws and to prevent,investigate and repress any Customs offence.
2.
Either Customs Administration shall, on its own
initiative or upon request, provide the other Customs
Administration with available information regarding theactivities that may result in Customs offence in theCustoms territory of the country of the latter Customs
Administration.
3.
When either Customs Administration considers thatavailable information is relevant to serious Customs
offence that could involve substantial damage to theeconomy, public health, public security or any other vitalinterest of the country of the other Customs
Administration, the former Customs Administration shall, if
deemed necessary, provide the latter Customs Administration
with such information.
Article 4
Assistance upon Request
1.
Upon request, the Requested Administration shallprovide the Requesting Administration with the following
information:(a)whether goods imported into the Customs territoryof the country of the Requesting Administration
have been lawfully exported from the Customs
territory of the country of the Requested
Administration;(b)whether goods exported from the Customs territoryof the country of the Requesting Administration
have been lawfully imported into the Customs
territory of the country of the Requested
Administration; and(c)whether goods which have been transited throughthe Customs territory of the country of one
Customs Administration and are destined to theCustoms territory of the country of the other
Customs Administration have been lawfullytransited.

2.
The information provided pursuant to paragraph 1 ofthis Article shall, upon request, contain the customs
procedures used for clearing of the goods which are thesubject of the request.
Article 5Special Surveillance
Upon request, the Requested Administration shall,
within the limit of its available resources, exercise
special surveillance over and provide the Requesting
Administration with information on:(a)persons known to or suspected by the Requesting
Administration to have committed or to be about
to commit a Customs offence in the Customs
territory of the country of the Requesting
Administration, particularly those moving intoand out of the Customs territory of the countryof the Requested Administration;(b)

goods in transport or in storage notified by theRequesting Administration as giving rise to a
suspicion of being subject to illicit traffic
towards the Customs territory of the country ofthe Requesting Administration;(c)means of transport known to or suspected by theRequesting Administration to have been used or to
be about to be used in the commission of a
Customs offence in the Customs territory of thecountry of the Requesting Administration; and(d)premises known to or suspected by the Requesting
Administration to be used or to have been used inconnection with the commission of a Customs
offence in the Customs territory of the countryof the Requesting Administration.

Article 6
Form and Substance of Requests for Assistance1.
Requests for assistance pursuant to this Agreement
shall be made in writing in English. Information deemeduseful for the execution of such requests shall accompany
the requests. When the urgency of the situation sorequires, oral requests may also be made and accepted, butshall be promptly confirmed in writing.
2.
Requests for assistance pursuant to paragraph 1 ofthis Article shall include the following information:(a)Requesting Administration;(b)

the nature of the proceedings in respect of which
the request is made;(c)the object and the reason for the request;(d)the names and addresses of the persons to whom
the requests relate, if known; and(e)a brief description of the matter underconsideration and the legal elements involved.

3.
Unless otherwise provided in this Agreement, theinformation provided pursuant to this Agreement shall bedirectly communicated between officials designated by therespective Customs Administrations.
4.
Any documents accompanying the requests for assistancepursuant to this Agreement shall be translated to English,
to the extent necessary.
Article 7
Presence of Officials of the Requesting Administrationin the Customs Territory of the Countryof the Requested Administration
1.
The Requested Administration may allow officials of
the Requesting Administration to be present at the inquiry
conducted by the Requested Administration in the Customs
territory of the Requested Administration.
2.
The presence of officials of the Requesting
Administration in the Customs territory of the country of
the Requested Administration shall be solely of an advisory
capacity and subject to the terms and conditions
established by the Requested Administration.

3.
When officials of the Requesting Administration arepresent in the Customs territory of the country of theRequested Administration, with the consent of and subject
to the conditions imposed by the Requested Administration,
they may:(a)

consult, through officials of the Requested
Administration, in the offices of the Requested
Administration, documents, records and otherrelevant data; and(b)take copies of documents, records and otherrelevant data.

4.
When officials of the Requesting Administration arepresent in the Customs territory of the country of theRequested Administration, they must at any time be able tofurnish proof of their identity and official capacity.
They shall not wear uniform nor shall they carry weapons.
They will be responsible for any offence they commit. They
shall enjoy, to the extent provided by the domestic laws
and regulations of the country of the Requested
Administration, the same protection as granted to officialsof the Requested Administration.
Article 8
Use of Information and Confidentiality
1.
Information received pursuant to this Agreement shall
only be used for the purposes specified in paragraph 1 of
Article 2 of this Agreement. It shall not be communicatedto other authorities unless the Customs Administration
providing the information has expressly approved in writing
its use by that other authorities.
2.
Notwithstanding the second sentence of paragraph 1 ofthis Article, unless otherwise notified by the Customs
Administration providing the information, the Customs
Administration receiving the information may provide theinformation received pursuant to this Agreement to therelevant law enforcement agencies of its country, which may
use such information under the conditions stipulated in thefirst sentence of paragraph 1 and in paragraph 3 of thisArticle, as well as in Article 9 of this Agreement.
3.
Each Contracting Party shall maintain theconfidentiality of any information received pursuant tothis Agreement, and shall grant at least the same level ofprotection and confidentiality extended to the same kind ofinformation under the laws and regulations of the countryof the Customs Administration providing the information
unless the Customs Administration providing the informationconsents to the disclosure of such information.

4.
The provisions of paragraphs 1 to 3 of this Article do
not preclude the use or disclosure of information insofar
as it is established in the laws and regulations of thecountry of the Customs Administration receiving theinformation. Whenever possible, the Customs Administration
receiving the information shall give prior notice of thisdisclosure to the Customs Administration providing theinformation.
Article 9
Criminal Proceedings
1.
Information provided from the Customs Administrationof a Contracting Party to the Customs Administration of theother Contracting Party pursuant to this Agreement shallnot be used by the latter Contracting Party in criminal
proceedings carried out by a court or a judge.
2.
Notwithstanding paragraph 1 of this Article, where oneof the Contracting Parties wishes to use such informationin criminal proceedings carried out by a court or a judge,
the Customs Administration of that Contracting Party shallobtain the prior written consent of the Customs
Administration of the other Contracting Party which
provided the information.
3.
The Customs Administration wishing to obtain the priorwritten consent of the Customs Administration of the other
Contracting Party pursuant to paragraph 2 of this Article
may, on its own initiative or upon request, provide theCustoms Administration providing the information withrelevant information deemed useful for obtaining such
written consent.
4.
Nothing in this Article shall prevent a Contracting
Party from submitting a request for information to theother Contracting Party through diplomatic channels, orother channels established in accordance with the laws of
the country of the other Contracting Party.
Article 10Exemption
1.
In cases where the Contracting Party of the Requested
Administration is of the opinion that an assistance under
this Agreement would infringe upon the sovereignty,
security, public policy or other substantial interest of
its country, or involve violation of industrial, commercial
or professional secrecy in the Customs territory of its
country, that assistance may be refused or withheld by theContracting Party, or may be made subject to thesatisfaction of certain conditions or requirements.

2.
In cases where the Requesting Administration would beunable to execute a similar request if it receives such arequest from the Requested Administration, it shall draw
attention to that fact in its request. Execution of such arequest shall be at the discretion of the Requested
Administration.
3.
Assistance may be withheld by the Requested
Administration on the ground that it will interfere with an
ongoing investigation, including investigation by therelevant law enforcement agencies, prosecution or judicialproceeding. In such a case, the Requested Administration
shall consult with the Requesting Administration todetermine if assistance can be given subject to any terms
or conditions as the Requested Administration may require.
Article 11
Technical Cooperation
The Customs Administrations shall cooperate, whennecessary and appropriate, in the areas of research,development and test of new customs procedures andenforcement aids and techniques, training activities ofcustoms officers, and exchange of personnel between them.
Article 12
Execution of Requests
1.
The Requested Administration shall take all reasonablemeasures to execute the request for assistance made under
this Agreement.
2.
In the event that a request for assistance cannot beexecuted, the Requesting Administration shall be promptly
notified of that fact, and provided with a statement of thereasons for refusal or postponement of the request. The
statement may be accompanied by the relevant information,
which may be useful for the Requesting Administration inits further pursuit of the request.
3.
In cases where the Requested Administration is not theappropriate authority to comply with a request forassistance, it may promptly transmit the request to theappropriate authority which shall be under no obligation toreply to such a request.
Article 13
Costs
1.
Costs incurred in the implementation of this Agreement
shall be borne by the respective Contracting Parties.

2.
If costs of a substantial and extraordinary nature areor will be required in order to execute the request forassistance, the Contracting Parties shall consult todetermine the terms and conditions under which the request
will be executed as well as the manner in which the costs
will be borne.
Article 14
Implementation of the Agreement
1.
All questions or disputes related to theinterpretation or implementation of this Agreement shall besettled by mutual consultation between the Contracting
Parties.
2.
Detailed arrangements to implement this Agreement will
be made, as necessary, between the Customs Administrationsof the Contracting Parties.
Article 15
Entry into ForceThe Contracting Parties shall notify each other, inwriting, through diplomatic channels, of the completion of
their respective internal procedures necessary for theentry into force of this Agreement. This Agreement shallenter into force on the thirtieth day after the latter ofthe dates of receipt of the notifications.
Article 16
Termination
1.
This Agreement is of unlimited duration, but eitherContracting Party may terminate it at any time by giving
written notification to the other Contracting Party throughdiplomatic channels. The termination shall take effect 90
days from the date of notification of termination to theother Contracting Party.
2.
Any ongoing assistance at the time of termination
shall nonetheless be completed in accordance with theprovisions of this Agreement.
Article 17
Territorial Application
This Agreement shall apply to the Customs territoriesof both countries.

Article 18
Review
1.
The Contracting Parties may meet in order to review
this Agreement upon request.
2.
The Contracting Parties may, at any time, amend thisAgreement by mutual consent in writing through diplomaticchannels. Amendments shall enter into force under the same
conditions as provided for in Article 15 of this Agreement.
IN WITNESS WHEREOF, the undersigned, being duly
authorised by their respective Governments, have signed
this Agreement.
DONE at Tehran, on the twenty-second day of the eighth
month in the third year of Reiwa, corresponding to thethirty-first day of Mordad 1400 of Iranian Calendar and thetwenty-second day of August, 2021, in duplicate in theJapanese, Persian and English languages, all the threetexts being equally authentic. In case of divergence ofinterpretation, the English text shall prevail.

For the Government of JapanFor the Government of
the Islamic Republic of Iran