ARRANGEMENTBETWEENTHE CUSTOMS ADMINISTRATION OF JAPANAND
THE CANADA BORDER SERVICES AGENCYREGARDING MUTUAL ASSISTANCE IN CUSTOMS MATTERS

The Customs Administration of Japan and the Canada Border Services Agency (hereinafterreferred to as "the Customs Administrations"),
Considering that offences against Customs laws are prejudicial to the economic, fiscal, social,
cultural, commercial and security interests of their respective countries,
Considering the importance of assuring the accurate assessment and collection of Customs
duties, fees and other taxes,
Having regard to the Note Verbale of Japan E-7489, dated June 1st, 2005, and the Note
Verbale of Canada PJP-0020, dated June 1st, 2005, concerning the use of informationexchanged between the Customs Administrations,
Recognizing that Customs Administrations play an important role in economic development
through facilitating the flow of goods and in assisting in the protection of society from thethreat of transnational organized crime and terrorism,
Recognizing the need for international cooperation in matters related to the application andenforcement of their Customs laws,
Having regard to the international conventions containing prohibitions, restrictions, andspecial measures of control in respect of specific goods,
Recognizing that closer ties will afford the two Customs Administrations opportunities tomaximise their contribution to the mandate and activities of the Customs Cooperation
Council, now known as the World Customs Organization,
Convinced that actions against Customs offences can be made more effective by cooperation
between their Customs Administrations, andHaving regard to relevant instruments of the World Customs Organization, in particular theRecommendation on Mutual Administrative Assistance of December 5, 1953,

Have confirmed their intentions as follows:
DEFINITIONS
1.

For the purposes of this Arrangement:(a)"Customs laws" means the statutory and regulatory provisions concerning
importation, exportation, and transit of goods, the administration andenforcement of which are specifically charged to the Customs Administrations;(b)"Customs offence" means any violation or attempted violation of the Customs
laws, as referenced in sub-paragraph (a) of this paragraph;(c)"Customs territory" means the territory to which the Customs laws of thatcountry apply；(d)"information" means any data, documents, reports, or other communications;(e)"person" means any natural person, any legal person, or any other entity without
legal personality carrying on importation, exportation or transit of goods;(f)"requested Administration" means the Customs Administration from whichassistance is requested; and(g)"requesting Administration" means the Customs Administration that requests
assistance.

SCOPE OF THE ARRANGEMENT
2.
(a)

The Customs Administrations will assist each other to ensure proper applicationof Customs laws and to prevent, investigate, and repress Customs offences and toensure the security of the trade supply chain, pursuant to the provisions of thisArrangement.

(b)

The Customs Administrations will make cooperative efforts for the simplificationand harmonization of their Customs procedures.

(c)

All assistance and cooperation under this Arrangement will be provided andimplemented in accordance with the Customs Administration’s national laws
and regulations and within the limits of its competence and available resources.

ASSISTANCE IN GENERAL
3.

(a)

The Customs Administrations will provide each other, either on request or on
their own initiative, with information necessary to ensure proper application ofCustoms laws and to prevent, investigate, and repress Customs offences.

(b)

The Customs Administrations will take all reasonable measures to provide therequested assistance made under this Arrangement.

PARTICULAR TYPES OF INFORMATION4.
(a)

The requested Administration will provide the requesting Administration withthe following information:(i)whether goods imported into the Customs territory of the country of therequesting Administration have been lawfully exported from the Customs
territory of the country of the requested Administration; or(ii)whether goods exported from the Customs territory of the country of therequesting Administration have been lawfully imported into the Customs
territory of the country of the requested Administration.

(b)

The information provided pursuant to sub-paragraph （a） of this paragraph will,
upon request, contain the Customs procedure used for clearing the goods.

(c)

The Customs Administrations will, upon request, provide information relating totransportation and shipment of goods which shows value, disposition, anddestination of those goods.

(d)Unless otherwise advised by the requesting Administration, the requested
Administration may transmit any form of computer-based information in
response to the request referred to in sub-paragraph (c) of this paragraph.

(e)

All relevant information for interpreting or utilizing the information provided
pursuant to sub-paragraphs (c) and (d) of this paragraph will be supplied at thesame time.

SPECIAL INSTANCE OF ASSISTANCE
5.
(a)

The requested Administration will, within the limits of its available resources
and where allowed by laws and regulations, provide information on and exercise
special surveillance of:(i)persons known to the requesting Administration to have committed aCustoms offence or suspected by the requesting Administration of having

done so within the Customs territory of the country of the requesting
Administration, particularly those moving into and out of the Customs
territory of the country of the requested Administration;(ii)

goods either in transport or in storage notified by the requesting
Administration as giving rise to a suspicion of controlled items to betransported towards the Customs territory of the country of the requesting
Administration;(iii) means of transport suspected by the requesting Administration of having
been used in the commission of a Customs offence within the Customs
territory of the country of the requesting Administration; or(iv) premises known or suspected by the requesting Administration of having
been used in the commission of a Customs offence within the Customs
territory of the country of the requesting Administration.
(b)

Either Customs Administration will, on its own initiative or upon request,
provide the other Customs Administration with available information regarding
the activities that may result in Customs offences within the Customs territory ofthe country of the latter Customs Administration.

(c)When either Customs Administration considers that available information may
be relevant to serious Customs offences that could involve substantial damage tothe economy, public health, public security, or any other vital interest of thecountryoftheotherCustoms

Administration,

theformerCustoms

Administration may, on its own initiative, provide the latter Customs
Administration with such information.

FORM AND SUBSTANCE OF REQUESTS
6.
(a)Requests pursuant to this Arrangement will be made in writing in English.
Information deemed useful for the execution of such requests will accompany
the requests. When the urgency of the situation so requires, oral requests may
also be made and accepted, but will be promptly confirmed in writing.

(b)

Requests made pursuant to sub-paragraph (a) of this paragraph will include thefollowing information:(i)the nature of the proceedings in respect of which the request is made;(ii)

the object and the reason for the request;(iii) the names and addresses of the persons to whom the request relates, ifknown; and(iv) a brief description of the matter under consideration and the legal elementsinvolved.
(c)

The information provided pursuant to this Arrangement will be directly
communicated between officials designated by the respective Customs
Administrations and specified in the Annex.

EXECUTION OF ASSISTANCE
7.
(a)

If the requested Administration accepts to the request of the requesting
Administration, officials specially designated by the requesting Administration
may, subject to the conditions imposed by the requested Administration, bepresent at the offices of the requested Administration to view and examine
documents.

(b)

The requested Administration will advise, upon request by the requesting
Administration and when it deems appropriate, the requesting Administration ofthe time and place of the action it will take in response to the request forassistance.

USE OF INFORMATION AND CONFIDENTIALITY
8.
(a)

Information provided pursuant to this Arrangement will be provided by theCustoms Administrations of Japan and Canada in accordance with theirrespective laws and regulations concerning disclosure of information and under
the presumption that any conditions attached to the provision of that
information by one Customs Administration will be duly observed by the othersubject to its laws and regulations.

Any information provided from one

Customs Administration to the other will be used solely for the purposes of thisArrangement.
(b)

The Customs Administrations will not disclose any information provided
pursuant to this Arrangement to any other person, body or agency other than alaw enforcement authority in their respective countries subject to theaforementioned Notes Verbale in accordance with the laws and regulations ofeach country.

Both Customs Administrations will take necessary measures toensure that a law enforcement authority that receives any information pursuant
to this Arrangement will use the information only for the purpose of law
enforcement in their respective countries and will not disclose this information
for any other purpose in accordance with the laws and regulations of theirrespective country.
(c)Each Customs Administration will consult the other, as soon as possible,concerning any application or demand made under its laws for access to or
disclosure of information supplied under this arrangement, including personaldata, which is made by a private person, or agency not intended to receive theinformation.
(d)Where one Customs Administration does not consent to the release of theinformation, the other Customs Administration will, subject to its laws governing
requirements to provide access to or disclosure of information, endeavour tomaintain the confidentiality of the information.

Should one Customs

Administration become subject to a final order that requires it to release
information that the other Customs Administration had not consented bereleased, the Customs Administration which became subject to a final order that
required it to release the information will notify the other Customs
Administration in advance of disclosure, or, in the exceptional case whereadvance notice is not possible, without delay after the disclosure.

CUSTOMS COOPERATION
9.
(a)

The Customs Administrations will cooperate, when necessary and appropriate,in the areas of research, development, and testing of new Customs procedures
and new enforcement tools and techniques.

(b)

For prompt Customs clearance of goods traded between Japan and Canada, each
Customs Administration will endeavour to:(i)

use information and communications technology wherever possible;(ii)

simplify its Customs procedures and where possible harmonize procedures;
and(iii) ensure its Customs procedures conform to relevant international standards
and practices, such as those under the auspices of the World Customs
Organization.

10.
(a)

The Customs Administrations will endeavour to promote direct personal
relations between each other’s Administrations, and visits designed to improvemutual understanding and sharing, in each other’s expertise, and simplify
mutual participation in training courses and events organized by the otherCustoms Administration.

(b)

All travel-related expenses incurred pursuant to sub-paragraph (a) of thisparagraph will be met by the Customs Administration which intends to send
officials to the other Customs Administration.

EXCEPTIONS
11.
(a)

If the requested Administration is not the appropriate authority to respond to arequest, it will, in accordance with its national laws and regulations, either

(b)

(i)

promptly transmit the request to the appropriate authority ; or(ii)indicate which relevant authorities are concerned.

If the requesting Administration would be unable to comply were a similar
request to be made by the requested Administration, it will draw attention tothat fact in its request. Compliance with such a request will be at the discretion of
the requested Administration.

(c)

In cases where assistance under this Arrangement would infringe upon thesovereignty or security, public policy or other substantial national interest ofeither Customs Administration, or would involve a violation of industrial,commercial or professional secrecy or would be inconsistent with its laws andregulations, assistance may be refused.

(d)

Assistance may be postponed by the requested Administration on the grounds
that it will interfere with an ongoing investigation, prosecution or proceeding. In
such a case, the requested Administration will consult with the requesting
Administration to determine if assistance can be given subject to such terms orconditions as the requested Administration may require.

(e)

Where assistance is denied or postponed, reasons for the denial or postponement
will be given.

COST
12.
(a)

Each Customs Administration will be responsible for its own expenses incurredin the implementation of this Arrangement, unless otherwise provide in thisArrangement.

(b)

If expenses of a substantial and extraordinary nature are or will be required toexecute the request, the Customs Administrations will consult to determine theterms and conditions under which the request will be executed as well as themanner in which the costs will be borne.

IMPLEMENTATION OF THE ARRANGEMENT

13.

The Customs Administrations will endeavour to resolve by consultations any problem
or doubt arising from the interpretation or application of this Arrangement.

COMMENCEMENT, REVIEW AND TERMINATION
14.
(a)Assistance and cooperation under this Arrangement will commence on the dateof signature.

(b)

This Arrangement may be modified by the mutual written consent of theCustoms Administrations.

(c)Assistance and cooperation under this Arrangement continues until threemonths after either Customs Administration gives written notice of its intention
to cease assistance and cooperation to the other Customs Administration.

15.

This Arrangement will replace the Letters between the Customs Administration ofJapan and the Customs Administration of Canada of 17 June 1992.

SIGNED in duplicate, on the 2nd day of June 2005, in the English and French languages,
each version being equally valid.

___________________________________ _____________________________________
FOR

FOR

THE CUSTOMS ADMINISTRATION OF JAPANCANADA BORDER SERVICES AGENCY