AGREEMENTBETWEEN THE GOVERNMENT OF JAPANAND THE GOVERNMENT OF THE ORIENTAL REPUBLIC OF URUGUAYREGARDING MUTUAL ADMINISTRATIVE ASSISTANCE AND COOPERATIONIN CUSTOMS MATTERS

The Government of Japan and the Government of theOriental Republic of Uruguay (hereinafter referred to as“the Contracting 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 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 offences canbe made more effective by cooperation between their Customs
Administrations;
HAVING regard to the Recommendation of the Customs
Cooperation Council regarding Mutual Administrative
Assistance of December 5, 1953; andCONSIDERING that illicit traffic in narcotic drugs andpsychotropic substances represents a danger to publichealth and to society;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 Oriental
Republic of Uruguay, the National Customs
Directorate;(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 ofprohibition, restriction and control of goods
falling under the competence of the Customs
Administrations;(c)“Customs offence” shall mean any violation orattempted violation of the Customs laws;(d)“Customs territory” shall mean the territory of
the country of each Contracting Party where theCustoms laws of that country are applied;(e)“information” shall mean any data, documents,reports or other communications;(f)“official” shall mean any customs officer orother government agent designated by a CustomsAdministration;(g)“person” shall mean any natural or legal person;(h)“Requested Administration” shall mean the Customs
Administration which receives a request forassistance in customs matters; 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 Customs Administrations to ensure proper
application of Customs laws, and to prevent, investigate
and repress any Customs offence, in accordance with theprovisions of this Agreement.

2.
The Contracting Parties shall through their Customs
Administrations make cooperative efforts for simplificationand 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 competence andavailable resources of their respective Customs
Administrations.
4.
The provisions of this Agreement shall not affect therights and obligations of the Contracting Parties under anyother international agreements.
Article 3
Mutual Assistance1.
The Customs Administrations shall provide each other,
upon request or on their own initiative, 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 within theCustoms territory of the country of the latter CustomsAdministration.
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 otherCustoms 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 the Requesting Administration tohave committed a Customs offence or suspected by
the Requesting Administration of having done so
within the Customs territory of the country of
the Requesting Administration, particularly thosemoving into and out of the Customs territory of
the country of 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 of
the Requesting Administration;(c)means of transport suspected by the Requesting
Administration of having been used in thecommission of a Customs offence within theCustoms territory of the country of theRequesting Administration; and(d)premises known to have been used or suspected ofbeing used in connection with the commission of aCustoms offence in the Customs territory of thecountry of 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 relates, 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 in the Customs Territoryof the Country of the Requested Administration
1.
If the Requested Administration agrees to the requestof the Requesting Administration, officials speciallydesignated by the Requesting Administration may, subject tothe conditions imposed by the Requested Administration, be
present at the inquiry conducted by the Requested
Administration in the Customs territory of the country 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 RequestedAdministration, 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 carry weapons. They will
be responsible for any offence they commit. They shallenjoy, to the extent provided by the domestic laws andregulations of the country of the Requested Administration,
the same protection as granted to officials of theRequested 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 of
information 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.
This Article does not preclude the use or disclosureof information insofar as it is established in the laws andregulations of the country of the Customs Administration
receiving the information. The Customs Administration
receiving the information shall give prior notice of thisdisclosure to the Requested Administration or, in
exceptional cases where prior notice is not possible, givenotice without delay after the disclosure.
Article 9Criminal 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 andregulations 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 trade, business or
professional secret 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 cannot be executed, theRequesting Administration shall be promptly notified ofthat fact, and provided with a statement of the reasons forrefusal or postponement of the request. The statement may
be accompanied by the relevant information which may be
useful for the Requesting Administration in its further
pursuit of the request.
3.
In cases where the Requested Administration is not theappropriate authority to comply with a request forassistance, it shall promptly transmit the request to theappropriate authority which shall be under no obligation to
reply to such a request.
Article 13
Costs
1.
Expenses incurred in the implementation of thisAgreement shall be borne by the respective Contracting
Parties.

2.
If expenses of a substantial and extraordinary nature
are or 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 ContractingParties.
2.
Detailed arrangements to implement this Agreement will
be concluded, as necessary, between the Customs
Administrations of the Contracting Parties.
Article 15
Headings
The headings of the Articles of this Agreement are
inserted for convenience of reference only and shall notaffect the interpretation of this Agreement.
Article 16
Entry into ForceThis Agreement shall enter into force on the thirtieth(30) day after the date of receipt of the latter
notification on which the Contracting Parties have notified
each other, in writing, through diplomatic channels, that
their respective internal procedures necessary for theentry into force of this Agreement have been completed.
Article 17Termination
1.
This Agreement is of unlimited duration, but either
Contracting Party may terminate it at any time by giving
written notification to the other Contracting Party throughdiplomatic channels. The termination shall take effectninety (90) days from the date of notification oftermination to the other Contracting Party.
2.
Any ongoing assistance at the time of termination
shall nonetheless be completed in accordance with theprovisions of this Agreement.

Article 18Territorial Application
This Agreement shall apply to the Customs territories
of both countries.
Article 19
Review
This Agreement may be amended by mutual writtenconsent of the Contracting Parties at any time. Suchamendments shall enter into force within the same
conditions as mentioned in Article 16 of this Agreement,
except as otherwise agreed by the Contracting Parties.
Article 20
Registration
Except as otherwise agreed by the Contracting Parties,
this Agreement shall be registered in accordance with
Article 102 of the Charter of the United Nations by theContracting Party of the Country where this Agreement hasbeen signed. That Contracting Party shall notify the other
Contracting Party of such registration, providing theassigned registration number, when such registration has
been certified by the Secretariat of the United Nations.
IN WITNESS WHEREOF, the undersigned, being duly
authorised by their respective Governments, have signed
this Agreement.
DONE at Montevideo, on this sixth day of January,
2021, in duplicate in the Japanese, Spanish and English
languages, each version being equally authentic. In caseof any divergence of interpretation, the English text shallprevail.

FOR THE GOVERNMENT OFJAPAN:

FOR THE GOVERNMENT OF
THE ORIENTAL REPUBLIC
OF URUGUAY: