AGREEMENT BETWEENTHE GOVERNMENT OF JAPAN AND
THE GOVERNMENT OF THE PEOPLE’S REPUBLIC OF BANGLADESHON COOPERATION AND MUTUAL ASSISTANCEIN CUSTOMS MATTERS

The Government of Japan and the Government of thePeople’s Republic of Bangladesh (hereinafter referred to as“the Contracting Parties”),
CONSIDERING that offenses against Customs laws areprejudicial to the economic, fiscal, social, cultural andcommercial interests of their respective countries;
CONSIDERING the importance of assuring the accurate
assessment of customs duties and other taxes;
RECOGNIZING the need for international cooperation inmatters related to the administration and enforcement ofthe Customs laws of their respective countries;
HAVING regard to the international agreements
containing prohibitions, restrictions and special measuresof control in respect of specific goods to which theContracting Parties are parties;
CONVINCED that actions against Customs offenses 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 1Definitions
For the purposes of this Agreement:(a)“Customs Administration” shall mean, in Japan,
the Ministry of Finance, and, in the People’s
Republic of Bangladesh, the National Board ofRevenue, Internal Resources Division, Ministry ofFinance;

(b)“Customs laws” shall mean such laws andregulations administrated and enforced by theCustoms Administrations concerning theimportation, exportation and transit of goods as
they relate to customs duties, charges and othertaxes, or to prohibitions, restrictions and othersimilar controls with respect to the movement ofcontrolled items across the boundary of theCustoms territory of each country;(c)“Customs offense” shall mean any violation orattempted violation of the 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 in any format,
including electronic, or certified orauthenticated copies thereof of the Contracting
Parties;(f)“Person” shall mean any natural or legal person;(g)“Personal data” shall mean all information
relating to an identified or identifiable
individual;(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 the Customs laws and to prevent,investigate and repress any Customs offense, in accordancewith the provisions of this Agreement.
2.
The Contracting Parties shall through their respective
Customs Administrations make cooperative efforts for
simplification and harmonization 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 resources of
their respective Customs Administrations.
4.
The provisions of this Agreement shall not affect therights and obligations of the Contracting Parties underother international agreements.
Article 3
Communication of Information
1.
The Customs Administrations shall provide each other,on their own initiative or upon request, with assistancethrough the exchange of information to ensure proper
application of the Customs laws and to prevent, investigate
and repress any Customs offense.
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 offenses in theCustoms territory of the country of the latter Customs
Administration.
3.
When either Customs Administration considers thatavailable information is relevant to serious Customs
offenses 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,wherever possible, provide the latter Customs
Administration with such information on its own initiative
without delay.
Article 4
Assistance upon Request
1.
Upon request, the Requested Administration shallprovide the Requesting Administration with 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, provide theRequesting Administration with information on and exercise
special surveillance of:(a)persons known to or suspected by the Requesting
Administration to have committed or to be about
to commit a Customs offense 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 asuspicion 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 offense 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
offense in the Customs territory of the countryof the Requesting Administration.

Article 6
Communication of Requests
1.
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)the name of the 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 request relates, if known;(e)a brief description of the matter underconsideration and the legal elements involved;
and

(f)

any other facts relevant to the request.

3.
Unless otherwise provided in this Agreement, theinformation provided pursuant to this Agreement shall bedirectly communicated between officials designated by therespective Customs Administrations.
4.
For the purposes of this Agreement, the Customs
Administrations shall designate the officials responsible
for communication and shall exchange the lists of thecontact details of the officials so designated between theCustoms Administrations. Any changes to the lists shall be
communicated between the Customs Administrations without
delay.
Article 7
Execution of Requests
1.
The Requested Administration shall take all reasonablemeasures to execute the request for assistance made under
this Agreement.

2.
In case 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 8
Presence of Officials in the Customs Territoryof the Country of the Other Contracting Party
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 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 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 uniforms nor shall they carry weapons.
They will be responsible for any offense 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 9
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 those 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 paragraphs 3 and 4 ofthis Article, as well as in Article 10 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 under the laws andregulations of the country of the Customs Administration
providing the information unless the Customs Administration
providing the information consents to the disclosure ofsuch information.
4.
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 the laws
and regulations of the country of the Customs
Administration providing such data.
5.
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 Administration receiving the information. Such
Customs Administration shall, wherever possible, giveadvance notice of any such disclosure to the Customs
Administration providing the information.
Article 10
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 otherContracting 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.
The Customs Administration which provided theinformation shall endeavor to take necessary measures togive such prior consent within the reasonable period oftime. In the event that consent cannot be given, the otherCustoms Administration shall be promptly notified of thatfact and provided with the reasons thereof.
5.
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 11
Exemptions
1.
In cases where the Contracting Party of the Requested
Administration is of the opinion that assistance under thisAgreement would infringe upon the sovereignty, security,
public policy or other substantial interest of its country,
assistance may be refused or withheld, or may be madesubject to the satisfaction of certain conditions orrequirements.
2.
If the Requesting Administration would be unable toexecute a similar request in case such a request were madeby the Requested Administration, it shall draw attention tothat fact in its request. Execution of such a request
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, prosecution or judicial proceeding.
In such a case, the Requested Administration shall consult
with the Requesting Administration to determine if
assistance can be given subject to any terms or conditions
as the Requested Administration may require.
4.
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 forpostponement or denial 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.
Article 12
Technical Cooperation
The Customs Administrations shall cooperate, whennecessary and appropriate, in the areas of research,development and test of new customs procedures, enforcement
aids and techniques, training activities of customs
officials, and exchange of personnel between them.
Article 13Costs
1.
The Contracting Parties shall waive all claims for the
reimbursement of costs incurred pursuant to this Agreement.
2.
If the execution of a request requires costs of a
substantial or extraordinary nature, the Customs
Administrations shall consult to determine the terms andconditions under which the request will be executed as wellas the manner in which the costs shall be borne.
Article 14
Implementation of the Agreement
The cooperation and assistance provided for under thisAgreement shall be rendered directly by the Customs
Administrations. The Customs Administrations may, asnecessary, make detailed arrangements for that purpose.

Article 15
Dispute Settlement
1.
All disputes concerning the interpretation andapplication of this Agreement shall be settled throughamicable consultations between the Customs Administrations.
2.
If the Customs Administrations fail to reach asettlement, the disputes will be settled through diplomaticchannels.
Article 16
Amendments
This Agreement may be amended by mutual consent of theContracting Parties through diplomatic notes exchanged
between them, and amendments shall enter into force under
the same conditions as provided in Article 17 of thisAgreement except as otherwise agreed by the ContractingParties.
Article 17
Entry into ForceThis Agreement shall enter into force on the date ofsignature.
Article 18
Termination
1.
This Agreement shall remain in force for five years
and shall thereafter be automatically extended forsuccessive periods of five years each, unless either
Contracting Party notifies the other Contracting Party of
its intention to terminate this Agreement throughdiplomatic channels. The termination shall take effectthree months from the date of notification of termination
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 19
Territorial Application
This Agreement shall apply to the Customs territoriesof both countries.

IN WITNESS WHEREOF, the undersigned, being duly
authorized by their respective Governments, have signed
this Agreement.
DONE at Tokyo, on the twenty-sixth day of April, 2023
in duplicate, in the English language.

FOR THE GOVERNMENT
OF JAPAN

FOR THE GOVERNMENTOF THE PEOPLE’S REPUBLIC
OF BANGLADESH