TREATIES AND OTHER INTERNATIONAL ACTS SERIES 15-201

________________________________________________________________________

CUSTOMS 

Agreement Between the

UNITED STATES OF AMERICA

and SINGAPORE

Signed at Singapore December 1, 2014
 NOTE BY THE DEPARTMENT OF STATE

 Pursuant to Public Law 89—497, approved July 8, 1966

(80 Stat. 271; 1 U.S.C. 113)—

“. . .the Treaties and Other International Acts Series issued

under the authority of the Secretary of State shall be competent

evidence . . . of the treaties, international agreements other than

treaties, and proclamations by the President of such treaties and

international agreements other than treaties, as the case may be, 

therein contained, in all the courts of law and equity and of maritime

jurisdiction, and in all the tribunals and public offices of the

United States, and of the several States, without any further proof

or authentication thereof.”
 SINGAPORE

 Customs

 Agreement signed at Singapore

 December 1, 2014;

 Entered into force February 1, 2015.

 
AGREEMENT BETWEEN 

THE GOVERNMENT OF THE UNITED STATES OF AMERICA AND 

THE GOVERNMENT OF THE REI,UBLIC OF SINGAPORE 

REGARDING MUTUAL ASSISTANCE 

BETWEEN THEIR CUSTOMS ADMINISTRATIONS 

The Government of the United States of America and the Government of the Republic of 

Singapore, hereinafter referred to as "the Parties"; 

Considering that offenses against customs laws are prejudicial to the economic, fiscal and 

commercial interests of their respective countries; 

Considering the importance of assuring the accurate assessment of customs duties and taxes; 

Recognizing the need for international cooperation in matters related to the administration 

and enforcement of the customs laws of their respective countries; 

Having regard to the international conventions containing prohibitions, restrictions and 

special measures of control in respect of specific goods; 

Recognizing bilateral agreements and arrangements providing for customs cooperation 

between the Parties; and 

Convinced that action against customs offenses can be made more effective by cooperation 

between their Customs Administrations 

Have agreed as follows: 
ARTICLE I 

DEFINITIONS 

For the purposes of the present Agreement: 

I. the term "Customs Administration" means, in the United States of America, 

United States Customs and Border Protection and United States Immigration and 

Customs Enforcement, which are both components of the U.S. Department of 

Homeland Security, and in the Republic of Singapore, Singapore Customs; 

2. the term "customs laws" means the laws and regulations administered or enforced 

by the Customs Administrations concerning the importation, exportation, transit 

or circulation of goods as they relate to customs duties, and taxes or to 

prohibitions, restrictions, and other similar controls respecting the movement of 

controlled items across national boundaries; 

3. the term "information" means data in any form, documents, records and reports; 

4. the term "offense" means any violation or attempted violation of the customs 

laws; 

5. the term "person" means any natural or legal person; 

6. the term "requesting Administration" means the Customs Administration that 

requests assistance; 

7. the term "requested Administration" means the Customs Administration from 

which assistance is requested. 
ARTICLE2 

SCOPE OF AGREEMENT 

1. The Parties, through their Customs Administrations shall assist each other in 

accordance with the provisions of this Agreement, in preventing, investigating, 

and repressing any offense under customs laws. 

2. Nothing in this agreement shall oblige a requested Administration to provide 

information that is not in its possession. A requested Administration shall 

consider requests from the requesting Administration to provide information not 

in the possession of the requested Administration. 

3. Each Customs Administration shall execute requests for assistance made pursuant 

to this Agreement in accordance with and subject to the limitations of its domestic 

law and regulations and within the limits of its legal authorities, competence, and 

available resources. Titis Agreement shall not create any obligations on the ' 

Parties to execute a request where the assistance requested falls within the legal 

authorities and competence of any entity outside of the requested Administration. 

4. This Agreement is intended solely for mutual cooperation between the Parties; the 

provisions of this Agreement shall not give rise to a right on the part of any 

private person to obtain, suppress, or exclude any evidence, or to impede the 

execution of a request. 

5. This Agreement is intended to enhance mutual cooperation in effect between the 

Parties. No provision in this Agreement may be interpreted in a manner that 

would restrict agreements and practices relating to mutual cooperation in effect 

between the Parties. 

6. Nothing in this Agreement shall oblige a Party to recover duties, taxes or penalties 

on behalf of the other Party. 

7. Nothing in this Agreement shall oblige the Parties to modify their laws, policies, 

practices or procedures. 
ARTlCLE 3 

SCOPE OF GENERAL ASSISTANCE 

1. Upon request, a Customs Administration shall provide assistance in the form of 

information in order to ensure the enforcement of the customs laws and the 

accurate assessment of customs duties and taxes by the Customs Administrations. 

2. Upon request or upon its own initiative, a Customs Administration may provide 

assistance in the form of information, including but not limited to information 

concerning: 

a. methods and techniques of processing passengers and cargo; 

b. the successful application of enforcement aids and techniques; 

c. enforcement actions that might be useful to suppress offenses and, in 

particular, special means of combating offenses; 

d. new methods used in committing offenses; 

e. determination of the customs value; 

f. classification of goods under their customs tariff; and 

g. determination of the origin of goods. 

3. The Customs Administrations shall cooperate in: 

a. establishing and maintaining channels of communication to facilitate the 

secure and rapid exchange of information; and 

b. facilitating effective coordination. 

4. The Customs Administrations shall consider cooperation in: 

a. the testing of new equipment or procedures; and 

b. any other general administrative matters that may from time to time 

require their joint action. 

5. Upon request, the Customs Administrations shall provide information relating to 

transportation and shipment of goods showing value, destination, and other 

relevant information concerning the goods. Such information shall be 

communicated in \\Titing. 
ARTICLE4 

SCOPE OF SPECIFIC ASSISTANCE 

1. Upon request, the Customs Administrations shall inform each other whether 

goods exported from the territory of one Party have been lawfully imported into 

the territory ofthe other Party. If requested, the information shall contain the 

customs procedure used for clearing the goods. 

2. Upon request, the Customs Administrations shall inform each other whether 

goods imported into the territory of one Party have been lawfully exported from 

the territory oftheother Party. If requested, the information shall contain the 

customs procedure used for clearing the goods. 

3. Upon request, and consistent with domestic laws and interests, and subject to 

available resources, a Customs Administration may provide mutual assistance in 

support of customs investigations, on a case-by-case basis. 

4. Upon request, the Customs Administrations shall furnish to each other 

information reg~rding activities that may result in customs offenses within the 

territory ofthe other Party. In situations that could involve substantial damage 

to the economy, public health, public security, or similar vital interest of the 

other Party, the Customs Administrations, wherever possible, shall supply such 

information without being requested to do so. Nothing in this Agreement 

othenvise precludes the Customs Administrations from providing on their own 

initiative information regarding activities that may result in offenses \vithin the 

territory of the other Party. 
ARTICLE 5 

FILES AND DOCUMENTS 

I. A requesting Administration may request originals of files, documents, and other 

materials only where copies would be insufficient. Upon request, the requested 

Administration shall provide copies of such files, documents, and other materials, 

certified according to its practice. 

2. When computer-based information is requested, the requested Administration 

may transmit such information in any form. The requested Administration shall 

supply all information relevant for interpreting or utilizing computer-based 

.· , information at the same time. 

3. If the requested Administration agrees, officials designated by the requesting 

Administration may examine. in the offices of the requested Administration, 

information as may be provided by the requested Administration and make copies 

thereof or extract information therefrom, subject to conditions set forth by the 

requested Administration. 

4. Originals of files, documents, and other materials that have been transmitted shall 

be returned by a date mutually agreed upon by the Customs Administrations; any 

rights ofthe requested Administration or of any entity or individual outside of the 

requested Administration, relating thereto shall remain unaffected. 
ARTICLE6 

COMMUNICATION OF REQUESTS 

1. Requests pursuant to this Agreement shall be made in writing directly between 

officials designated by the Heads of the respective Customs Administrations. 

Information deemed useful for the execution of requests shall accompany the 

request. In urgent situations, oral requests may be made and accepted, but shall 

be promptly confirmed in writing as expeditiously as possible, but no later than 3 

business days, based upon the requesting Administration's calendar, from the date 

ofthe oral request. 

2. Requests shall include as much infonnation as possible to assist the requested 

Administration in responding, including, but not limited to: 

a. the name of the authority making the request; 

b. the nature of the matter or proceedings; 

c. a brief statement of the facts and offenses involved and a brief description 

of fact-finding or investigative steps taken; 

d. the reason for the request; and 

e. the names and addresses, or other appropriate and available information, 

regarding the persons and/or entities concerned in the matter, or 

proceeding, if known. 

3. The requested Administration may seek clarification on the request. 
ARTICLE 7 

EXECUTION OF REQUESTS 

I. The requested Administration shall, within the limits of its legal authority, 

competence and available resources, take all reasonable measures to execute a 

request and shall endeavor to secure any official measure necessary for that 

purpose. 

2. If the requested Administration is not the appropriate agency to execute a request, 

it shall promptly transmit it to the appropriate agency and so inform the 

requesting Administration. 

3. The requested Administration may comply with a request that a certain procedure 

be followed to the extent that such procedure is not prohibited by the domestic 

law or inconsistent with the policies and practices of the requested Party. 

4. Upon request, and subject to the domestic laws of the requesting Party, the 

requesting Administration shall inform the requested Administration of the 

outcome of the matter or proceeding for which assistance under this Agreement 

had been provided. 
ARTICLE 8 

LIMITATIONS OF USE AND CONFIDENTIALITY 

1. Information obtained under this Agreement shall be afforded the same degree of 

confidentiality by the receiving Party that it applies to similar information in its 

custody. 

2. Information obtained under this Agreement may only be used or disclosed for the 

purposes specified in this Agreement, including use by the receiving Party in any 

proceedings subsequently instituted for failure to comply with customs laws. 

Such information may be used or disclosed for other purposes or by other 

agencies of the receiving Party if the supplying CustOI]lS Administration has 

expressly approved such use or disclosure in writing. 

3. Information received by either Party shall be treated as confidential unless the 

supplying Party otherwise allows. 

4. The requesting Party may disclose, to a defendant in a criminal prosecution, 

information received under this Agreement that is material to that defendant's 

innocence or the credibility of witnesses testifying against that defendant in the 

prosecution to the extent that the law applicable in such a case in the requesting 

Party so requires. The requesting Party shall notify the requested Party in 

advance of such proposed disclosure, or, in an exceptional case in which advance 

notice is not possible, without delay thereafter, but no later than 7 business days 

from the date of disclosure of the information. 

5. This Article shall not prec1ude the use or disc1osure of information exchanged 

pursuant to this Agreement in connection with terrorism matters where there is an 

obligation to use or disclose such information under the receiving Party's 

applicable laws. 

6. If data supplied is found to be incorrect or should not have been exchanged, the 

other Customs Administration should be notified immediately. The Customs 

Administration that has received such data shall amend or delete it. 

7. Information made public in the territory of the receiving Party under paragraphs 2 

or 4 of this Article may be used for any purpose. 

8. A Customs Administration may decline to provide information requested by the 

other Customs Administration where the requesting Party has failed to act in 

conformity with the assurances provided under this Article. 
ARTICLE 9 

EXEMPTIONS 

1. Where a requested Party determines that granting assistance would infringe upon 

its sovereignty, security, public policy or other substantive national interest, or 

would be inconsistent with its domestic law and regulations, including any legal 

requirement relating to non-compliance with assurances regarding limitations on 

use or confidentiality, it may refuse or withhold assistance, or may grant it subject 

to the satisfaction of certain conditions or requirements. 

2. If the requesting Administration would be unable to comply if a similar request 

were made by the requested Administration, it shall draw attention to that fact in 

its request. Compliance with such a request shall be at the discretion of the 

requested Administration. 

3. The requested Administration may postpone assistance on the ground that it will 

interfere with an ongoing investigation, prosecution, or proceeding. In such 

instance, the requested Administration shall consult with the requesting 

Administration to determine if assistance can be given subject to such terms or 

conditions as the requested Administration may require. 

4. In the event that a request cannot be complied with, the requesting Administration 

shall be promptly notified and provided with a statement of the reasons for 

postponement or denial of the request. Circumsuinces that might be of 

importance for the further pursuit of the matter shall also be provided to the 

requesting Administration. 

5. For requests pursuant to Articie 4, paragraph 3, in the event that a request cannot 

be complied with, the requesting Administration shall be promptly notified, and 

the requested Administration shall have the discretion whether to provide a 

statement of the reasons for postponement or denial of the request. 
ARTICLE 10 

COSTS 

I· The requested Party shall normally pay all costs relating to the execution of the 

request, with the exception of the costs of translation, interpretation and 

transcription of documents and information, where applicable. which shall be 

borne by the requesting Party. 

2. If during the execution of a request it becomes apparent that completion of the 

execution of the request will entail expenses of a significant or extraordinary 

nature, the requested Administration shall have the right to request that the costs 

relating to the execution of the request be borne by the requesting Administmtion. 

In cases of divergence of views, Customs Administrations shall consult each other 

to determine the terms and conditions under which execution may continue. 

ARTICLE II · 

IMPLEMENTATION OF THE AGREEMENT 

1. The Customs Administrations shall: 

a. communicate directly for the purpose of dealing with matters arising out 

of this Agreement; 

b. after consultation, issue any administrative directives necessary for the 

implementation of this Agreement; and 

c. endeavor by mutual accord to resolve problems or questions arising from 

the interpretation or application of the Agreement. 

2. Conflicts for which no solutions can be found will be settled by diplomatic means. 

3. The Customs Administrations agree to meet periodically as necessary at the 

request of either Party in order to review the implementation of this Agreement. 

ARTICLE 12 

APPLICATION 

This Agreement shall be applicable to the Customs territories of both Parties as defined in 

their domestic legal and administrative provisions. 
ARTICLE 13 

ENTRY INTO FORCE AND TERMINATION 

1. This Agreement shall enter into force on the first day ofthe month following the 

date on which the Parties have notified each other of the completion of the 

procedures necessary for this purpose. 

2. Either Party may terminate this Agreement at any time by notification through 

diplomatic channels. The termination shall take effect three months from the date 

of notification oftermination to the other Party. Ongoing cooperation at the time 

of termination shall nonetheless be completed in accordance with the provisions 

ofthis Agreement, unless otherwise agreed by the Parties. 

3. This Agreement may be amended at any time by mutual written agreement. 

IN WITNESS WHEREOF, the undersigned, being duly authorized by their respective 

Governments, have signed this Agreement. 

DONE, in duplicate, at );.f) , -~P on / J:J vup( CJ.J i 

in the English language~. vr:JI'-''-7+-"'j-P-.__,_________ ' 

FOR THE GOVERNMENT OF THE 

UNiTED STATES OF AMERiCA: 

FOR THE GOVERNMENT OF THE 

REPUBLIC OF SfNGAPORE: