MEMORANDUM OF COOPERATIONBETWEEN THE CUSTOMS ADMINSTRATION OF JAPANANDTHE CUSTOMS DIRECTORATE OF THE FEDERAL MINISTRY OF FINANCE OF THEREPUBLIC OF AUSTRIAON COOPERATION OF THE CUSTOMS AUTHORITIESThe Customs Administration of Japan and the Customs Directorate of the Federal Ministry ofFinance of the Republic of Austria (hereinafter referred to as the “Customs Administrations“)in accordance with their respective domestic laws and regulations;
Having regard to the Agreement between the government of Japan and the EuropeanCommunity on Cooperation and Mutual Administrative Assistance in Customs Matters (CCMAA)
made on 30 January 2008 which entered into force on 1 February 2008;
Recognizing the need to develop and strengthen cooperation between the Customs
Administrations to prevent, investigate and repress Customs offenses which harm theeconomic, fiscal, social, cultural and commercial interests of their countries and to facilitate
trade between their countries;
Convinced that close cooperation and quick response of the Customs Administrations would
facilitate trade and make the fight against Customs offenses more efficient;
Considering the importance of developing and strengthening the cooperation between thetwo Customs Administrations by mutual exchange of knowledge and experience in the field offight against Customs offenses and trade facilitation;
Acknowledging that both the fight against crimes related to the illicit traffic in narcotic drugs,
psychotropic substances and their precursors and the facilitation of legitimate trade continue
to represent major tasks of the Customs Administrations and that cooperation in this field isessential;
Have reached the following recognition:
Paragraph 1(1)The Customs Administrations will mutually exchange on their own initiative or on request
information necessary to ensure proper application of Customs legislation, and relating
to new developments and working methods in Customs area.

(2)

All measures under this Memorandum will be provided and implemented in line withdomestic laws and regulations of the country of each Customs Administration and within
the limits of its competence and available resources.

(3)

For this particular purpose, the Customs Administrations will exchange lists of authorised
contact points as often as necessary.

Paragraph 2
The Customs Administrations will mutually exchange information, to the extent it is available,
through contact points designated pursuant to sub-paragraph (3) of Paragraph 1 relevant to:
A. Customs offenses at airports having scheduled flights between Japan and Austria andthose involving such flights, in particular;(a) Suspicious or already known illicit traffic of goods especially tobacco products,
counterfeit goods, narcotic drugs, psychotropic substances and their precursors orexplosives and firearms;(b) Movement of goods in breach or suspected to be in breach of Customs legislation,
including by luggage of passengers, containers and aircrafts suspected or alreadyknown to be used in illicit traffic of goods, especially tobacco products, counterfeit
goods, narcotic drugs, psychotropic substances and their precursors or explosives
and firearms;(c) Other issues related to Customs offenses related to transit, arrival or departure at
one of these airports specified above;(d) Cross-border transportation of cash and other liquid assets such as gold, jewels andother precious metal;(e) Procedures regarding import, export or transit of goods thereof and offenses against
the rules on prohibitions and restrictions that the Customs Administrations areobliged to apply;(f) Exchanging information and experience regarding methods of combating illicit trafficof goods, the use of new equipment and procedures;(g) New trends of fraud and methods of concealment used by smugglers; and(h) Goods subject to high customs duties, taxes or charges, e.g. luxury goods,
electronics and name brand goods.
B. Customs at the Central level:(a) Organisation and Management of the respective Customs Administrations
a. Strategy
b. Challenges
c. Management by objectives and measurement of resultsd. Quality management(b) Equipment, infrastructure and new technology(c) Training and education in the field of Customs(d) Other matters of mutual interest which fall within the scope of this Memorandum.

Paragraph 3(1)

The Customs Administrations will take necessary measures to facilitate the direct
exchange of information as provided by this Memorandum in accordance with theapplicable laws, regulations and procedures of the country of the respective Customs
Administrations.

(2)

Furthermore, the Customs Administrations will take necessary measures to share theirexperiences in the fight against Customs offense and the facilitation of trade. This may
also include the organisation of mutual visits by their officials, according to available
resources.
Paragraph 4(1)Information received pursuant to this Memorandum will be used solely for the purposeof this Memorandum. Where one of the Customs Administrations wishes to use suchinformation for other purposes, it will obtain a prior written consent of the Customs
Administration which provided the information. Such use will then be subject to any
restrictions laid down by that Customs Administration.

(2)

Any information received pursuant to this Memorandum will be treated as confidential
and will be subject to at least the same level of protection and confidentiality as similar
kind of information under the law of the Customs Administration which received theinformation.

(3)

Notwithstanding sub-paragraph 1 of this Paragraph, unless otherwise notified by theCustoms Administration providing the information, the Customs Administration receiving
the information may provide the information received pursuant to this Memorandum tothe relevant law enforcement agencies of the country of the Customs Administration
receiving the information. These agencies may only use this information for the proper
application of Customs legislation and will be subject to the conditions set out in subparagraphs (4) and (5) of this Paragraph.

(4)

Information provided by a Customs Administration to the other Customs Administration
pursuant to this Memorandum will not be used by the other Customs Administration incriminal proceedings carried out by a court or a judge, unless the other Customs
Administration has obtained prior written consent of the Customs Administration which
provided the information.

(5)

This Paragraph will not preclude the use or disclosure of information provided pursuant
to this Memorandum to the extent that such use or disclosure is required by the domestic
laws and regulations of the country of the Customs Administration receiving theinformation. Such Customs Administration will, whenever possible, give an advancenotice of any such use or disclosure to the Customs Administration providing theinformation.

(6)

The Customs Administrations may refuse to communicate information pursuant to thisMemorandum, where such communication would:

(a) be likely to prejudice sovereignty, public policy, security or other essentialinterests;(b) violate or prejudice a legitimate industrial, commercial or professional
interest;(c) be contrary to the domestic laws and regulations of the country of theCustoms Administration receiving the request for information; or(d) impede law enforcement.
Paragraph 5
Expenses incurred by the requested Customs Administration in carrying out a request from theother Customs Administration under this Memorandum will be borne by that Customs
Administration. If the execution of a request requires expenses of a substantial or
extraordinary nature, the Customs Administrations will consult to determine the terms andconditions under which the request will be executed as well as the manner in which the costs
will be borne.
Paragraph 6
Should any problem arise as to the implementation of this Memorandum, it will be settled
amicably between the Customs Administrations.
Paragraph 7
This Memorandum is not legally binding and is not intended to create any obligation as such.
Domestic laws and regulations of the country of the Customs Administrations supersede anydecisions made by this Memorandum.
Paragraph 8This Memorandum may only be modified by mutual written consent of the Customs
Administrations. Such modification will commence pursuant to Paragraph 9 of thisMemorandum and will form an integral part thereof.
Paragraph 9(1) This Memorandum will commence upon signature by the Customs Administrations and willcontinue indefinitely unless either Customs Administration notifies, in written form, theother Customs Administration of its intention to cease this Memorandum at least threemonths in advance of the termination date.
(2) The termination of this Memorandum will not affect the duration of any on-going programsor activities made under this Memorandum.

Signed in duplicate in Vienna on 7 May 2019, in the Japanese, German and English languages,
all texts having equal values. In case of divergence of interpretation, the English text will
prevail.

For the Customs Administration of JapanFor the Customs Directorate of the Federal
Ministry Finance of the Republic of Austria

Mr. Hiroshi TAKAMI

Mrs. Bettina VOGL_LANG

Deputy Director General, Customs andTariff Bureau, Ministry of Finance

Deputy Director General Customs, Ministryof Finance