AGREEMENTBETWEEN THE GOVERNMENT OF JAPANAND THE GOVERNMENT OF THE FEDERATIVE REPUBLIC OF BRAZILREGARDING MUTUAL ADMINISTRATIVE ASSISTANCE AND COOPERATIONIN CUSTOMS MATTERS

The Government of Japan and the Government of theFederative Republic of Brazil (hereinafter referred to as“the Contracting Parties”),
Considering that offenses 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;
Recognizing 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 offense can bemade more effective by cooperation between their Customs
Administrations;
Having regard to the Recommendation of the Customs
Cooperation Council on Mutual Administrative Assistance ofDecember 5, 1953;
Considering that trafficking in narcotic drugs andpsychotropic substances constitutes a danger to publichealth and to society;
Taking into account the threat of transnationalorganized crime and the need to effectively combat it;
Recognizing the increased global interest for the
security and the facilitation of the international tradesupply chain;Recognizing the importance of achieving a balance
between compliance and facilitation in ensuring the freeflow of legitimate trade as well as in meeting the needs of
the Contracting Parties for the protection of society andrevenues; andConvinced that international trade will be facilitatedby the adoption of modern control techniques such as risk
management,
Have agreed as follows:
Article 1
Definitions
For the purposes of this Agreement:(a)“Customs laws” shall mean the legal andregulatory provisions administered and enforcedby the Customs Administrations concerning theimportation, exportation, transit and storage ofgoods, including administrative provisions
relating to measures of prohibitions,
restrictions and other similar controls withrespect to the movement of controlled goods
across the boundary of the Customs territory ofeach country;(b)“Customs Administration” shall mean, in Japan,
the Ministry of Finance, and, in the Federative
Republic of Brazil, the Secretariat of theFederal Revenue of Brazil, Ministry of Finance;(c)“information” shall mean any data, documents,
reports or other communications in any format,
including documents or copies endorsed by the
Requested Administration;(d)“Customs offense” shall mean any violation or
attempted violation of the Customs laws;(e)“person” shall mean any natural or legal person,or any other entity without legal personality;(f)“Requesting Administration” shall mean the
Customs Administration that requests assistance;(g)“Requested Administration” shall mean the Customs
Administration from which assistance isrequested;(h)“Customs territory” shall mean the territory of
the country of each Contracting Party in which
the Customs laws of that country are in force;(i)“official” shall mean any customs officer orother government agent designated by a Customs
Administration;(j)“narcotic drugs and psychotropic substances”
shall mean materials or products containing suchmaterials as defined in paragraphs (n) and (r) of
Article 1 of the United Nations Convention
against Illicit Traffic in Narcotic Drugs andPsychotropic Substances of 20 December of 1988
and any additional materials or products
containing materials defined in the laws andregulations of both countries; and(k)“precursors” shall mean any substances frequently
used in the manufacture of psychotropic andnarcotic drugs, listed in Table I and in Table IIannexed to the United Nations Convention against
Illicit Traffic in Narcotic Drugs andPsychotropic Substances of 20 December of 1988
and any additional substances defined in the laws
and regulations of both countries.
Article 2
Scope of the Agreement

1.
The Contracting Parties shall assist each otherthrough their Customs Administrations with administrative
assistance, to ensure proper application of Customs laws,
and to prevent, investigate and repress any Customs
offense, in accordance with the provisions of thisAgreement.
2.
The Contracting Parties shall through their Customs
Administrations make cooperative efforts for simplificationand 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 resourcesof their respective Customs Administrations.
4.
Assistance to recover customs duties, taxes or fines
is not covered by this Agreement.

5.
This Agreement only covers mutual administrative
assistance between the Contracting Parties and shall notaffect the rights and obligations of the Contracting
Parties under other international agreements.
6.
The provisions of this Agreement shall not give rise
to a right on the part of any person to obtain, suppress or
exclude any evidence, or to impede the execution of arequest for assistance made under this Agreement.
Article 3
Mutual Assistance1.
The Customs Administrations shall provide each other,either upon request or on their own initiative, withassistance through the exchange of information that helps
to ensure proper application of Customs laws, and toprevent, investigate and repress any Customs offense,
including:(a)the accurate assessment of customs duties andother taxes including the customs value, tariffclassification and origin of goods;(b)customs procedures, including Customs laws,
regulations and measures of prohibition,
restriction and control falling under thecompetence of the Customs Administration; and(c)sources of smuggling goods, new appliances of
Customs offense as well as methods of committing
smuggling activities in relation to cases exposedby one Contracting Party.

2.
Either Customs Administration shall, either uponrequest or on its own initiative, provide the other Customs
Administration with available information regarding Customs
offense committed or planned within the Customs territoryof the country of the latter Customs Administration.
3.
When either Customs Administration considers thatavailable information is relevant to serious Customs
offense 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 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
shall, upon request, contain the customs procedures used
for clearing of the goods which are the subject of therequest.
Article 5
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 offense 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 the
Requesting 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 offense within the
Customs 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 a
Customs offense in the Customs territory of thecountry of the Requesting Administration.
Article 6
Sensitive Goods

The Customs Administrations shall provide each other,either upon request or on their own initiative, with
relevant information on activities, detected or planned,
which constitute or appear to constitute a Customs offense,
particularly with regard to movement of:(a)narcotic drugs, psychotropic substances andprecursors; and(b)weapons, ammunitions, explosives and explosive
devices and radioactive materials as well asother materials dangerous for the environment andthe public health.
Article 7
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 so
requires, 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;(e)a brief description of the matter underconsideration and the legal elements involved;
and

(f)

a reference in accordance with paragraph 1 of
Article 10, if applicable.

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 8
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 Requested Administration shall, upon request by
the Requesting Administration and when it deems
appropriate, advise the Requesting Administration of thetime and place of the action it will take in response to
the request.
3.
Notwithstanding paragraph 1 of this Article, theofficials of the Requesting Administration being present at
the inquiry conducted by the Requested Administration shall
only have an advisory role and shall not be allowed toexercise any legal or investigative power.

4.
When officials of the Requesting Administration arepresent in the Customs territory of the country of theRequested Administration pursuant to paragraph 1 of this
Article, they may, with the consent of the Requested
Administration and subject to the conditions imposed by the
Requested Administration, in the offices of the Requested
Administration, consult the documents, registers and otherrelevant data including those related to activities thatare or may be Customs offense and obtain copies of relevant
parts of such documents, registers and other relevant data,
which the Requesting Administration needs for the purposesof this Agreement.
5.
When officials of the Requesting Administration arepresent in the Customs territory of the country of theother Customs Administration in accordance with this
Article, they must at all times be able to furnish proof of
their identity and official capacity. They shall not wear
uniform nor carry weapons.
6.
When officials of the Requesting Administration arepresent in the Customs territory of the country of theother Customs Administration in accordance with this
Article, they shall enjoy, to the extent provided by thelaws and regulations of the country of the other Customs
Administration, the same protection as that granted to
officials of the other Customs Administration, and shall be
responsible for any offense they might commit.
Article 9
Confidentiality of Information
1.
Information received pursuant to this Agreement shall
only be used for the purposes specified in paragraph 1 of
Article 2. It shall not be communicated to otherauthorities unless the Customs Administration providing theinformation has expressly approved in writing its use bythat other authorities.
2.
Notwithstanding paragraph 1 of this Article, where oneof the Contracting Parties wishes to use such informationfor other purposes, it shall obtain the prior writtenconsent of the Customs Administration which provided theinformation. Such use shall then be subject to any
restrictions laid down by that Customs Administration.

3.
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, paragraphs 2, 4, and 6 ofthis Article and Article 10 of this Agreement.
4.
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.
5.
This Article does not preclude the use and disclosureof information insofar as it is established in the laws andregulations of the country of the Customs Administration
receiving the information. Whenever possible, the Customs
Administration receiving the information shall give priornotice of this disclosure to the Requested Administration.
6.
The Requesting Administration may be notified, in
writing, by the Requested Administration of any restriction
on the use of information.
Article 10
Use of Information in Criminal Proceedings
1.
Where the requested information may be or is intended
to be used in criminal proceedings carried out by a court
or a judge instituted for failure to comply with theCustoms laws of the country of the Requesting
Administration, the Requesting Administration shall specify
the crimes possibly committed.
2.
Where one of the Contracting Parties wishes to use
received information not covered in paragraph 1 of this
Article in criminal proceedings carried out by a court or ajudge, the Customs Administration of that Contracting Party
shall obtain prior written consent of the Customs
Administration of the other Contracting Party which
provided the information.

3.
Except when supplied in the circumstances of paragraph
1 or 2 of this Article, any information received under thisAgreement shall not be used by the Contracting Party of theRequesting Administration in criminal proceedings carriedout by a court or a judge.
Article 11
Exemption
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 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 case 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 judicial
proceeding. 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 12
Technical Cooperation and Assistance1.
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.
2.
Either Customs Administration shall communicate, whenappropriate, either upon request or on its own initiative,
any available information relating to:(a)

new enforcement techniques having proved theireffectiveness; and(b)new trends, means or methods of committing
Customs offense.
Article 13
Execution of Requests

1.
The Requested Administration shall take all reasonablemeasures to execute a request for assistance made under
this Agreement within a reasonable period of time.
2.
In the event that a request for assistance cannot be
executed, the Requesting Administration shall be promptly
notified of that fact, and provided with a statement of thereasons for postponement or denial 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 when the Requested Administration is not theappropriate authority to comply with a request, it shalleither promptly transmit the request to the appropriate
authority which shall be under no obligation to reply tosuch a request, or advise the Requesting Administration ofthat appropriate authority and appropriate procedure to befollowed regarding such a request.
4.
Upon request, the Requested Administration shallprovide documents or copies endorsed by the Requested
Administration.
Article 14
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 15
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 concluded, as necessary, between the Customs
Administrations of the Contracting Parties.
Article 16
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 17
Entry into ForceThis Agreement shall enter into force on the ninetieth
day after the date on which the Contracting Parties havenotified each other, in writing, through diplomaticchannels, that their respective internal procedures
necessary for the entry into force of this Agreement havebeen completed.
Article 18
Termination
1.
This Agreement is of unlimited duration but either
Contracting Party may terminate it at any time by written
notification through diplomatic channels. The termination
shall take effect on the ninetieth day after the date ofreceipt of the notification of termination by the other
Contracting Party.
2.
Requests for assistance which have been received prior
to the termination of this Agreement shall be completed inaccordance with the provisions of this Agreement.
Article 19
Territorial Application
This Agreement shall be applicable to the Customs
territories of both countries as defined in theirrespective national laws and regulations.
Article 20
Amendments
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 17.

IN WITNESS WHEREOF, the undersigned, being duly
authorized by their respective Governments, have signed
this Agreement.
Done at Brasilia on 14th of September, 2017, in
duplicate in the Japanese, Portuguese and English
languages, each version being equally authentic. In caseof any divergence of interpretation, the English text shallprevail.

FOR THE GOVERNMENT
OF JAPAN:

FOR THE GOVERNMENT OF
THE FEDERATIVE REPUBLIC
OF BRAZIL: