AGREEMENTBETWEEN THE GOVERNMENT OF JAPANAND THE GOVERNMENT OF SPAIN
REGARDING COOPERATION
AND MUTUAL ASSISTANCE IN CUSTOMS MATTERS

The Government of Japan and the Government of Spain,
hereinafter referred to as the Parties,
Considering that customs offences are detrimental tothe economic, fiscal, social and commercial interests of
their respective countries, as well as to the interests oflegitimate trade;
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 the proper implementationof the measures of prohibition, restriction and control;
Recognizing the need for international cooperation inmatters related to the administration and enforcement of
the customs legislations of their respective countries;
Convinced that efforts to prevent customs offences andefforts to ensure accurate collection of customs duties canbe made more effective through cooperation between theirCustoms Authorities;
Having regard to the Recommendation of the Customs Cooperation Council on Mutual Administrative Assistance ofDecember 5, 1953;
Having regard to the international agreements
containing prohibitions, restrictions and special measuresof control in respect of specific goods;
Having regard to the Agreement between the Governmentof Japan and the European Community on Co-operation and
Mutual Administrative Assistance in Customs Matters ofJanuary 30, 2008;1

Having regard to the Agreement between Japan and theEuropean Union on Mutual Legal Assistance in Criminal
Matters of January 2, 2011;
Having regard also to the Single Convention on
Narcotic Drugs (New York, 1961), the Convention onPsychotropic Substances (Vienna, 1971) and the United
Nations Convention against Illicit Traffic in Narcotic
Drugs and Psychotropic Substances (Vienna, 1988);
Have agreed as follows:
ARTICLE 1
Definitions
For the purposes of this Agreement:(a)“Customs Authority” shall mean:-in Japan: the Ministry of Finance;-in Spain: the Ministry of Finance andPublic Administrations without
prejudice to the competences
corresponding to otherMinistries;(b)“customs legislation” shall mean any laws andregulations enforced by the Customs Authorities
governing the import, export and transit ofgoods, and also any customs procedures orregimes, whether relating to customs duties or tomeasures of prohibition, restriction or control
falling under the competence of the Customs
Authorities;(c)“customs offence” shall mean any violation or
attempted violation of customs legislation;(d)“customs duties” shall mean all duties, taxes andfees levied and collected at importation andexportation by Customs Authorities;(e)“person” shall mean any natural or legal person;(f)“Requesting Authority” shall mean the Customs
Authority which makes a request for assistance incustoms matters under this Agreement;2(g)“Requested Authority” shall mean Customs
Authority which receives a request for assistancein customs matters under this Agreement;(h)“controlled delivery” shall mean the technique ofallowing illicit or suspect consignments, to passout of, through or into the customs territory ofa country, with the knowledge and under thesupervision of the competent authorities of thatcountry, with a view to the investigation of anoffence and the identification of persons
involved in the commission of the offence;(i)“information” shall mean any data, documents,
reports or other communications;(j)“personal data” shall mean all information
relating to an identified or identifiable
individual; and(k)“customs territory” shall mean the territory of
the country of each Party in which the customs
legislation of that country is in force.
ARTICLE 2
Scope of the Agreement

1.
The Parties shall, through their Customs Authorities,
assist each other under the terms set out in this Agreement
in order to facilitate the lawful movement of goods, toensure proper application of the customs legislation andalso to prevent, investigate and combat any customs
offence. Assistance to recover customs duties or fines is
not covered by this Agreement.
2.
The Parties shall, through their Customs Authorities,
make cooperative efforts for simplification andharmonization of their customs procedures, within the legal
framework referred to in paragraph 5 of this Article.
3.
This Agreement shall be implemented by the Parties inaccordance with the laws and regulations in force in thecountry of each Party and within the competence andavailable resources of their respective Customs
Authorities.
4.
The provisions of this Agreement shall not affect therights and obligations of the Parties under any otherinternational agreements.

35.
This Agreement is without prejudice to the obligationsof Spain under the legislation of the European Union
concerning its present and future obligations as a Member
State of the European Union and any legislation enacted toimplement those obligations, as well as its present andfuture obligations resulting from international agreements
between the Member States of the European Union.
ARTICLE 3
Assistance upon request
1.
Upon request of the Requesting Authority, theRequested Authority shall provide the Requesting Authority
with any useful information related to:(a)the proper application of the customs legislationand substantial changes in the customs
legislation;(b)

the accurate assessment of customs duties; and(c)the prevention, investigation and repression ofcustoms offences.

2.
Upon request of the Requesting Authority, theRequested Authority shall, within the limits of its
available resources, subject to the conditions mentioned in
Article 12, and within the framework of the laws andregulations of the country of the Requested Authority,
provide information on and special surveillance over:(a)persons known to the Requesting Authority to havecommitted customs offences or suspected by theRequesting Authority of having committed customs
offences;(b)

goods, either in transport or storage, notified
by the Requesting Authority as giving rise tosuspected illicit traffic towards its customs
territory;(c)means of transport known to the Requesting
Authority to have been used to commit customs
offences or suspected by the Requesting Authorityof having been used to commit customs offences;and4(d)places known to the Requesting Authority to havebeen used to commit customs offences or suspectedby the Requesting Authority of having been used
to commit customs offences.

3.
Upon request of the Requesting Authority, theRequested Authority shall provide any information showing
if:(a)goods imported into the customs territory of theRequesting Authority have been lawfully exported
from the customs territory of the Requested
Authority; and(b)goods exported from the customs territory of theRequesting Authority have been lawfully imported
into the customs territory of the Requested
Authority, and the nature of the customs
procedure, if any, under which the goods havebeen placed.
ARTICLE 4
Spontaneous assistance

The Customs Authorities shall provide each otherassistance without prior request and in accordance with thelaws and regulations of their respective countries, where
they consider it necessary for the proper application ofcustoms legislation, in situations that could involve
substantial damage to any vital interest of the other
Customs Authority, particularly when they obtain
information pertaining to:(a)operations which may give rise to customs
offences;(b)

new means or methods employed for undertaking
such operations;(c)goods known to be subject to customs offences;(d)persons in respect of whom there are reasonablegrounds for believing they are or have been
involved in customs offences; and(e)means of transport in respect of which there arereasonable grounds for believing that they havebeen, are, or may be used in customs offences.

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ARTICLE 5
Controlled delivery
The Customs Authorities, in consultation with therelevant law enforcement agencies, may cooperate in andexchange information on a controlled delivery executed inaccordance with the laws and regulations of theirrespective countries.
ARTICLE 6
Information about illicit traffic in sensitive goods
The Customs Authorities shall, on their own initiative
or upon request and without delay, provide each other withall relevant information on activities which constitute orcould constitute a customs offence particularly in thefield of:(a)movement of narcotic drugs, psychotropic
substances and precursors;(b)

movement of weapons, ammunition, explosives andexplosive devices;(c)movement of objects of art and antiquities, which
are of significant historical, cultural orarchaeological value for the country of either
Customs Authority;(d)movement of goods subject to substantial customs
duties;(e)

movement of goods infringing intellectual
property rights; and(f)movement of poisonous goods, nuclear andradioactive materials as well as other substances
which constitute a danger to the environment or
the public health.

ARTICLE 7
Form and substance of requests for assistance1.
Requests pursuant to this Agreement shall be made inwriting. Information useful for the execution of such
requests shall accompany the requests. When the urgency ofthe situation so requires oral requests may be accepted,
but shall be confirmed in writing immediately.

62.
Requests pursuant to paragraph 1 of this Article shall
include the following information:(a)the Requesting Authority;(b)

the actions requested;(c)the object of and the reason for the request;(d)the laws and regulations and other legal elements
involved;(e)indications as exact and comprehensive as
possible on the persons and goods that are thetarget of the investigations and, whenever known,on the means of transport of such goods; and(f)a summary of the relevant facts and of theenquiries already carried out.

3.
Requests shall be submitted in English, or in theofficial language of the country of the Requested
Authority.
4.
If a request does not meet the formal requirements set
out in paragraphs 1 to 3 of this Article, its correction orcompletion may be demanded; the precautionary measures may,
however, be taken by the Requested Authority in themeantime.
5.
Unless otherwise provided in this Agreement, theinformation provided pursuant to this Agreement shall bedirectly communicated between officials designated by therespective Customs Authorities.
ARTICLE 8
Execution of requests
1.
The Requested Authority shall take all reasonablemeasures to execute the request for assistance made under
this Agreement. Requests for assistance and enquiries
shall be executed in accordance with the laws andregulations of the country of the Requested Authority.
2.
In case the Requested Authority is not the appropriate
agency to comply with the request, it may transmit therequest to the appropriate agency which shall be under noobligation to reply such request.

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3.
The Requested Authority shall, upon request by theRequesting Authority and when it deems appropriate, advise
the Requesting Authority of the time and place of theaction it will take in response to the request forassistance so that such action may be coordinated.
4.
In the event that a request cannot be executed, theRequesting Authority shall be promptly notified of that
fact, and provided with a statement of the reasons forrefusal or postponement of the request. The statement maybe accompanied by the relevant information which may be
useful for the Requesting Authority for its further pursuitof the request.
ARTICLE 9
Presence at the enquiries of officialsof the Requesting Authority
1.
Duly authorized officials of the Requesting Authority
may, in particular cases where the consent of the Requested
Authority is given, within the conditions laid down by thelatter, and in accordance with laws and regulations of thecountry of the latter, be present at enquiries carried out
by the Requested Authority in the customs territory of theRequested Authority.
2.
When, in the circumstances provided for under thisAgreement, officials of the Requesting Authority arepresent at enquiries carried out by the Requested Authority
in the customs territory of the Requested Authority, theymust at all times be able to furnish proof of theirofficial capacity and identity. They must not wear uniform
nor carry weapons and shall be responsible for any offences
against the laws and regulations of the country of theRequested Authority.
ARTICLE 10
Communication of information
1.
The Requested Authority shall communicate results ofenquiries to the Requesting Authority in writing together
with relevant documents or other items.
2.
The results of enquiries referred to in paragraph 1 ofthis Article may be, at the discretion of the Requested
Authority, communicated in the form of computerized
information produced for the same purpose.

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ARTICLE 11
Information exchange and confidentiality
1.
Information received pursuant to this Agreement shallbe used solely for the purposes of this Agreement. It
shall not be communicated to other authorities unless theCustoms Authority providing the information has expressly
approved in writing its use by those other authorities.
2.
Notwithstanding the second sentence of paragraph 1 ofthis Article, unless otherwise notified by the Customs
Authority providing the information, the Customs Authority
receiving the information may provide the information
received pursuant to this Agreement to the relevant law
enforcement agencies of its country, which may use suchinformation under the conditions stipulated in thisArticle.
3.
Information provided from the Customs Authority of aParty to the Customs Authority of the other Party pursuant
to this Agreement shall not be used by the latter Party incriminal proceedings carried out by a court or a judge.
4.
In the event that information provided from theCustoms Authority of a Party to the Customs Authority ofthe other Party pursuant to this Agreement is needed to be
used by the latter Party in criminal proceedings carriedout by a court or a judge, the latter Party shall, in order
to use such information in criminal proceedings carried out
by a court or a judge, submit a request for suchinformation to the former Party through diplomatic channels
or other channels established in accordance with the laws
and regulations of the country of the former Party.
5.
Each Party shall maintain the confidentiality of any
information received pursuant to this Agreement and shall
grant at least the same level of protection as is extended
to the same kind of information under the laws andregulations of the country of the Customs Authority
providing the information unless the Customs Authority
providing the information gives a prior consent to thedisclosure of such information.
6.
Personal data shall not be transmitted whenever there
are reasonable grounds to believe that the transfer or theuse of such data transmitted would be contrary to laws andregulations of the country of Customs Authority providing
such data.

97.
This Article shall not preclude the use or disclosureof information to the extent that there is an obligation to
do so under the laws and regulations of the country of theCustoms Authority receiving the information. Such Customs
Authority shall, wherever possible, give advance notice ofany such disclosure to the Customs Authority providing theinformation.
ARTICLE 12
Exemptions from the obligation to provide assistance1.
Assistance may be refused or withheld, or may be madesubject to the satisfaction of certain conditions orrequirements in cases where the Party of the Requested
Authority is of the opinion that assistance under thisAgreement would infringe upon the sovereignty, security,
public policy, or other essential interest of its country.
In particular, each Party may limit the information
communicated to the other Party when the latter Party is
unable to give the assurance requested by the former Party
with respect to confidentiality or with respect to thelimitations of purposes for which the information will beused.
2.
Assistance may be withheld by the Requested Authority
on the ground that it will interfere with an ongoinginvestigation, including investigation by the relevant law
enforcement agencies, prosecution or judicial proceeding.
In such a case, the Requested Authority shall consult with
the Requesting Authority to determine if assistance can begiven subject to any terms or conditions as the Requested
Authority may require.
3.
Where the Requesting Authority seeks assistance which
it would itself be unable to provide if so requested, it
shall draw attention to that fact in its request. It shallthen be for the Requested Authority to decide how to
respond to such a request.
4.
For the cases referred to in paragraphs 1 and 2 ofthis Article, the decision of the Requested Authority andthe reasons thereof must be communicated to the Requesting
Authority without undue delay.

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ARTICLE 13
Technical cooperation
The Customs Authorities shall cooperate, whennecessary and appropriate, in the areas of research,development, and test of new customs procedures,
enforcement aids and techniques, training activities of
their officials, and exchange of personnel between them.
ARTICLE 14
Costs of assistance1.
The Customs Authorities shall waive all claims on eachother for the reimbursement of costs incurred in theexecution of this Agreement.
2.
If expenses of a substantial and extraordinary nature
are or will be required to execute the request, the Customs
Authorities shall consult to determine the terms andconditions under which the request will be executed.
ARTICLE 15
Implementation of the Agreement
1.
The Parties may hold, as necessary, consultations
through diplomatic channels on any matters which may arisein the implementation of this Agreement.
2.
The cooperation and assistance provided for under thisAgreement shall be rendered directly by the Customs
Authorities. The Customs Authorities may, as necessary,conclude detailed arrangements for that purpose.
3.
The Customs Authorities may meet in order to follow up
and review the implementation of this Agreement. The
Customs Authorities will meet at a place, on a date andwith an agenda, fixed by mutual consent.
ARTICLE 16
Territorial application
This Agreement shall apply to the customs territoriesof both Parties.
ARTICLE 17Headings
The headings of the Articles of this Agreement are
inserted for convenience of reference only and shall notaffect the interpretation of this Agreement.

11ARTICLE 18
Entry into force and termination
1.
This Agreement shall enter into force on the thirtiethday following the date on which the Parties have notified
each other of the completion of the procedures necessary
for this purpose through the exchange of diplomatic notes.
2.
This Agreement is of unlimited duration and shall stayin force six months after the date of a written
notification from either Party to the other Party of its
intention to terminate the Agreement through diplomaticchannels.
In witness thereof, we, the undersigned
representatives duly authorized by the respective
Governments, have undersigned this Agreement.
Done at Tokyo, on the 3rd day of October in the year
2013, in two originals in the Japanese, Spanish and English
languages, all texts being equally authentic.

For the Governmentof Japan:

For the Governmentof Spain:12