COMMISSION OF THE EUROPEAN COMMUNITIES 
Brussels, 03.12.1996 
COM(96) 624 final 
96/0296 (ACC) 
Proposal for a 
COUNCIL DECISION 
on the conclusion of the Agreement 
on customs cooperation and mutual 
assistance in customs matters 
between the European Community 
and the United States of America 
(presented by the Commission) 

Explanatory memorandum 
By its decision of 5 April 1993, the Council authorized the Commission to negotiate 
customs cooperation agreements with some of the Community's main trading partners, in 
particular the United States of America, and adopted the necessary negotiating directives. 
There have been a number of meetings with the American authorities, in Brussels and 
Washington. Following these negotiations, the text of the Agreement was initialled on 
7 November 1996. 
The Agreement is now being put to the Council to be signed and concluded. 
The Commission considers that the initialled text is in accordance with the negotiating 
directives adopted by the Council on 5 April 1993. 
In order to enable the Agreement on customs cooperation and mutual assistance in 
customs matters to be signed at the Summit on 16 December 1996, the Commission 
proposes that the Council approve the attached proposal for a decision on the signing and 
conclusion of the Agreement. 
<C, 
Proposal for a Council decision 
on the conclusion of the Agreement 
on customs cooperation and mutual 
assistance in customs matters 
between the European Community 
and the United States of America 
(presented by the Commission to the Council) 
I 
THE COUNCIL OF THE EUROPEAN UNION, 
Having regard to the Treaty establishing the European Community, and in particular 
Article 113 thereof, together with the first sentence of Article 228(2) and the first 
subparagraph of Article 228(3), 
Having regard to the proposal from the Commission, 
Whereas on 5 April 1993 the Council authorized the Commission to negotiate, on behalf 
of the Community, customs cooperation agreements with some of the Community's main 
trading partners; 
Whereas the Agreement between the European Community and the United States of 
America on customs cooperation and mutual assistance in customs matters should be 
approved, 
HAS DECIDED AS FOLLOWS: 
Article 1 
The Agreement between the European Community and the United States of America on 
customs cooperation and mutual assistance in customs matters is hereby approved on 
behalf of the European Community. 
The text of the Agreement is attached to this Decision. 
Article 2 
The Commission, assisted by representatives of the Member States, shall represent the 
European Community on the Joint Customs Cooperation Committee set up under 
Article 22 of the Agreement. 
C 
Article 3 
The President of the Council is hereby authorized to designate the persons empowered to 
sign the Agreement. 
Article 4 
The President of the Council shall effect the notification provided for in Article 23 of the 
Agreement on behalf of the European Community.1 
Article 5 
This Decision shall be published in the Official Journal of the European Communities. 
Done at Brussels, 
For the Council 
The President 
X 
1 The date of entry into force of the Agreement will be published in the Official 
Journal of the European Communities by the General Secretariat of the Council. 
AGREEMENT 
BETWEEN 
THE EUROPEAN COMMUNITY 
AND THE UNITED STATES OF AMERICA 
ON CUSTOMS COOPERATION 
AND MUTUAL ASSISTANCE IN CUSTOMS MATTERS 
THE EUROPEAN COMMUNITY and the UNITED STATES OF AMERICA, 
hereinafter referred to as the "Contracting Parties", 
TAKING ACCOUNT of the joint EU-US action plan, signed in Madrid on 
3 December 1995; 
CONSIDERING the importance of the commercial links between the European 
Community and the United States of America and desirous of contributing, to the benefit 
of both Parties, to the harmonious development of those links; 
BELIEVING that, in order to attain this objective, there should be an undertaking to 
develop customs cooperation of the widest possible scope; 
CONSIDERING that operations in breach of customs legislation are prejudicial to the 
economic, fiscal and commercial interests of both Contracting Parties, and recognizing 
the importance of ensuring the accurate assessment of customs duties and other taxes; 
CONVINCED that action against such operations can be made more effective by 
cooperation between their customs authorities; 
TAKING ACCOUNT of the respective competencies of the European Community and 
the Member States of the European Community, and desiring to conclude an agreement 
on those matters falling under the competencies of the European Community; 
CONSIDERING the existing agreements on customs cooperation and mutual assistance 
which have been concluded between individual Member States of the European 
Community and the United States of America and other international agreements and 
conventions already accepted by the Contracting Parties; 
HAVE AGREED as follows. 
TITLE I 
GENERAL PROVISIONS 
Article 1 
Definitions 
For the purposes of this agreement, 
a. "customs legislation" shall mean provisions adopted by the European 
Community and the United States of America governing the import, export, 
transit of goods and their placing under any customs procedure, including 
measures of prohibition, restriction and control; 
b. "customs authorities" shall mean, in United States of America, the U.S. 
Customs Service, Department of the Treasury, and in the European 
Community, the competent services of the Commission of the European 
Communities and the customs authorities of the Member States of the 
European Community; 
c. "applicant authority", shall mean the competent customs authority which has 
been appointed by a Contracting Party for this purpose and which makes a 
request for assistance in customs matters; 
d. "requested authority", shall mean a competent customs authority which has 
been appointed by a Contracting Party for this purpose and which receives a 
request for assistance in customs matters; 
e. "personal data" shall mean all information relating to an identified or 
identifiable individual; 
f. "breach of customs legislation" shall mean any violation of the customs 
legislation as well as any attempted violation of such legislation. 
Article 2 
Territorial application 
This agreement shall apply, on the one hand, to the territories in which the Treaty 
establishing the European Community is applied and under the conditions laid down in 
that Treaty and, on the other, to the territory of the United States of America. 
Article 3 
Future developments 
The Contracting Parties may by mutual consent expand this agreement with a view to 
increasing the levels of customs cooperation and supplementing them, in accordance with 
their respective customs legislation, by means of agreements on specific sectors or 
matters. 
TITLE II 
SCOPE OF AGREEMENT 
Article 4 
Performance of cooperation and assistance 
All cooperation and assistance under the present agreement shall be performed by the 
Contracting Parties in accordance with their relevant laws, rules, and other legal 
instruments. In addition, all cooperation and assistance under the present agreement by 
any Contracting Party shall be performed within the competence and available resources 
of its customs authority. 
Article 5 
Obligations imposed under other agreements 
1. Taking into account the respective competencies of the European Community and 
the Member States, the provisions of this agreement shall: 
- not affect the obligations of the Contracting Parties under any other 
international agreement or convention; 
- be deemed complementary with agreements on customs cooperation and 
mutual assistance which have been or may be concluded between individual 
Member States of the European Union and the United States of America; and 
- not affect the provisions governing the communication between the competent 
services of the Commission and the customs authorities of the Member States 
of any information obtained under this agreement which could be of interest to 
the Community. 
2. Notwithstanding the provisions of paragraph 1, the provisions of this agreement shall 
take precedence over the provisions of the bilateral agreements on customs 
cooperation and mutual assistance which have been or may be concluded between 
individual Member States of the European Union and the United States of America 
insofar as the provisions of the latter are incompatible with those of this agreement. 
3. In respect of questions relating to the applicability of this agreement, the Contracting 
Parties shall consult each other to resolve the matter in the framework of the Joint 
Committee set up under Article 22. 
TITLE III 
CUSTOMS COOPERATION 
Article 6 
Scope of the cooperation 
1. The customs authorities undertake to develop customs cooperation of the widest 
possible scope. In particular, the Contracting Parties shall seek to cooperate in: 
a. establishing and maintaining channels of communication between their customs 
authorities to facilitate the secure and rapid exchange of information; 
b. facilitating effective coordination between their customs authorities; 
c. any other administrative matters related to this agreement that may from time 
to time require their joint action. 
2. Under this agreement, customs cooperation shall cover all matters relating to the 
application of customs legislation. 
Article 7 
Cooperation in customs procedures 
The Contracting Parties affirm their commitment to the facilitation of the legitimate 
movement of goods and will exchange information and expertise on measures to improve 
customs techniques and procedures, and computerized systems with a view toward 
achieving that objective in accordance with the provisions of this agreement. 
Article 8 
Exchange of staff 
The customs authorities may exchange personnel when mutually beneficial, for the 
purpose of advancing their understanding of each others customs techniques and 
procedures, and computerized systems. 
Article 9 
Coordination in international organizations 
The customs authorities will seek to develop and strengthen their cooperation on topics 
of common interest in order to seek a coordinated position when those topics are 
discussed in the framework of international organizations, such as the Customs 
Cooperation Council. 
Article 10 
Technical assistance to third countries 
The Contracting Parties where appropriate may exchange information on actions 
undertaken or to be undertaken with third countries in relation to technical assistance in 
the customs field, with the aim of improving on the provision of such assistance. 
TITLE IV 
MUTUAL ASSISTANCE 
Article 11 
Scope of the mutual assistance 
1. The Contracting Parties shall assist each other, in the areas within their competence 
in the manner and under the conditions laid down in this agreement, in ensuring 
compliance with customs legislation. 
2. Consistent with the terms of this agreement, each Contracting Party shall on its own 
initiative or upon request, furnish the other Contracting Party appropriate 
information regarding the activities that may result in operations in breach of customs 
legislation within the territory of one Contracting Party. 
3. Assistance provided pursuant to this agreement shall include in particular: 
a. information which might be useful to combat operations in breach of customs 
legislation and, in particular, special means of combating such operations; 
b. information concerning new methods used in committing operations in breach 
of customs legislation or relevant to patterns of illegal activity; and 
c. information concerning observations and findings resulting from the successful 
application of new enforcement aids and techniques. 
4. This agreement is solely between the Contracting Parties; the provisions of this 
agreement shall not give rise to a right on the part of any private person to obtain 
information or to impede in the execution of a request. 
5. Nothing in this agreement shall prejudice the relevant laws, rules, and other legal 
instruments governing criminal matters or judicial proceedings, including mutual legal 
assistance. 
Article 12 
Assistance on request 
1. Contracting Parties shall assist each other, upon request, by providing appropriate 
information to the applicant authority, to enable it to ensure compliance with customs 
legislation, including information regarding operations noted or planned which are or 
might be in breach of such legislation. 
2. At the request of the applicant authority, the requested authority shall inform it 
a) whether goods exported from the territory of one of the Contracting 
Parties have been properly imported info the territory of the other Party, 
specifying, where appropriate, the customs procedure applied to the 
goods; 
b) whether goods imported into the territory of one of the Contracting 
Parties have been properly exported from the territory of the other Party, 
specifying, where appropriate, the customs procedure applied to the 
goods. 
3. The Customs authorities of one Contracting Party, upon request of the Customs 
authority of the other Contracting Party, shall, to the extent of their ability, and 
within the limits of their available resources, exercise special surveillance of: 
a. persons known to the applicant authority to have committed a breach of 
customs legislation or suspected of doing so; 
b. goods either in transport or in storage notified by the applicant authority as 
giving rise to suspected illicit traffic; and, 
c. means of transport suspected of being used in breaches of customs legislation. 
4. The customs authorities of the Contracting Parties shall, upon request, provide 
relevant documentation relating to transportation and shipment of goods 
Article 13 
Spontaneous assistance 
1. On their own initiative, the Contracting Parties shall assist each other by providing 
appropriate information if they consider that information to be necessary to ensure 
compliance with customs legislation, particularly when they obtain information 
pertaining to: 
a. operations which are or appear to be in breach of such legislation and which 
may be of interest to the other Contracting Party; 
b. new means or methods employed in carrying out such operations; 
c. goods known to be the subject of breaches of customs legislation. 
2. In serious cases that could involve substantial damage to the economy, public health, 
public security, or any other essential interest of the other Contracting Party, the 
Customs authorities shall wherever possible supply such information on their own 
initiative. 
Article 14 
Form and substance of requests for assistance 
1. Requests pursuant to this agreement shall be made in writing. Documents necessary 
for the execution of such requests shall accompany the request. When required 
because of the urgency of the situation, oral requests may be accepted, but must be 
confirmed in writing immediately. 
9 
2. Requests made pursuant to paragraph 1 shall include the following information: 
a. the authority making the request; 
b. the nature of the requested proceedings; 
c. the subject of and the reason for the request; 
d. the names and addresses of the parties concerned in the proceedings, if known; 
e a brief description of the matter under consideration and the legal elements 
involved; and 
f. a summary of the investigation to date and any relevant facts. 
3. Requests shall be submitted in an official language of the requested authority or in a 
language acceptable to that authority. 
4. In the event that a request fails to meet requirements as set forth in this article, the 
applicant authority may be asked to revise or supplement it. Where appropriate, 
precautionary measures may be taken. 
Article 15 
Execution of requests 
1. In order to comply with a request for assistance, the requested authority shall, within 
the limits of its competence and available resources, take all reasonable measures to 
execute the request. 
2. Where the requested authority is not the appropriate agency to comply with the 
request for assistance, it shall promptly transmit the request to the appropriate agency 
and so advise the applicant authority. 
3. Duly authorized officials of a Contracting Party may, with the agreement of the other 
Contracting Party and within the conditions laid down by the latter, obtain from the 
offices of the requested authority, the relevant books, registers, and other documents 
or data media held in those offices, make copies thereof, or extract any information 
or particulars relating to operations in breach of customs legislation which the 
applicant authority needs for the purposes of this Agreement 
4. Officials of a Contracting party may, with the agreement of the other Contracting 
Party and subject to the conditions laid down by the latter, be present at inquiries 
carried out in the latter's territory and assist in the formulation of the official report. 
10 
5. A request by a Contracting party that a certain procedure be followed shall be 
complied with, subject to the legislation of the requested Party. 
6. The applicant authority shall, if it so requests, be advised of the time and place of the 
action to be taken in response to the request so that such action may be coordinated. 
Article 16 
Form in which information is to be communicated 
1. The requested authority shall communicate appropriate information to the applicant 
authority in the form of documents, certified copies of documents, reports and the 
like. 
2. Original of files, documents and other materials shall be requested only in cases 
where copies would be insufficient. Upon specific request, copies of such files, 
documents and other materials shall be appropriately authenticated. 
3. Original of files, documents and other materials that have been transmitted shall be 
returned at the earliest opportunity; rights of the Contracting Parties or of third 
parties relating thereto shall remain unaffected. 
4. In lieu of documents stipulated in this Agreement, computer-based information may 
be transmitted in any form for the same purpose. All relevant information for 
interpreting or utilizing that information shall be supplied at the same time. 
Article 17 
Exchange of information and confidentiality 
1. Any information communicated in whatsoever form pursuant to this agreement shall 
be of a confidential or restricted nature, depending on the laws, rules, and other legal 
instruments applicable in each of the Contracting Parties. It shall enjoy the protection 
extended to like information under the relevant laws, rules, and legal instruments of 
the Contracting Party which received it. 
11 
2. Personal data may be provided only where the Contracting Party which will receive 
the data undertakes to protect such data in a way which is at least equivalent to the 
one applicable to that particular case in the Contracting Party which may supply the 
data. 
3. Information obtained shall be used solely for the purposes of this agreement. Where 
one of the Contracting Parties requests the use of such information for other 
purposes, it shall obtain the prior written consent of the administrative authority 
which furnished the information. Such use shall then be subject to any conditions 
established by that authority. 
4. Paragraph 3 shall not impede the use of information in any judicial or administrative 
proceedings subsequently instituted for failure to comply with customs legislation. 
The Contracting Parties may, in their records of evidence, reports and testimonies 
and in proceedings and charges brought before the courts, use as evidence 
information obtained and documents consulted in accordance with the provisions of 
this Agreement. The competent authority which supplied that information shall be 
notified of such use. 
5. This article shall not preclude the use or disclosure of information to the extent that 
there is an obligation to do so under the laws, rules and other legal instruments of the 
Contracting Party which receives the information. This Party shall give advance 
notice of any such proposed disclosure to the Contracting Party which provided the 
information. 
Article 18 
Experts and witnesses 
An official of a requested authority may be authorized to appear, within the limitations of 
the authorization granted, as expert or witness in judicial or administrative proceedings 
regarding the matters covered by this agreement in the territory of the other Contracting 
Party, and to produce such objects, documents or authenticated copies thereof, as may 
be needed for the proceedings. The request for an appearance must indicate specifically 
on what matters and by virtue of what title or qualification the official will be questioned. 
12 
Article 19 
Exceptions to the obligation to provide assistance 
1. Assistance may be refused or withheld or may be subject to the satisfaction of certain 
conditions or requirements, in cases where a Party is of the opinion that assistance 
under this agreement would be likely to prejudice the sovereignty of the United 
States of America or of a Member State of the Community, or would be likely to 
prejudice public policy, security, or other essential interest (such as that referred to in 
Article 17.2), or would be contrary to the legal system of the requested Contracting 
Party, including, where appropriate, the legal system of the Member States of the 
Community liable to provide assistance. 
2. If the applicant authority would be unable to comply if a similar request were made 
by the requested authority, it shall draw attention to that fact in its request. 
Compliance with such a request shall be at the discretion of the requested authority. 
3. Assistance may be postponed by the requested authority on the ground that it will 
interfere with an ongoing investigation, prosecution, or proceeding. In such a case, 
the requested authority shall consult with the applicant authority to determine if 
assistance can be given subject to such terms or conditions as the requested authority 
may require. 
4. In the event that a request cannot be complied with, the applicant authority shall be 
promptly notified of that fact, and provided a statement of the reasons for 
postponement or denial of the request. Circumstances that might be of importance 
for the further pursuit of the matter shall also be provided to the applicant authority. 
Article 20 
Assistance expenses 
1. The Contracting Parties shall waive all claims for reimbursement of costs incurred in 
the execution of this Agreement, except for expenses and allowances paid to experts 
and to witnesses as well as costs of interpreters other than Government and public 
service employees. 
13 
2. If expenses of a substantial and extraordinary nature are or will be required to 
execute the request, the Contracting Parties shall consult to determine the terms and 
conditions under which the request will be executed as well as the manner in which 
the costs shall be borne. 
TITLE V 
FINAL PROVISIONS 
Article 21 
Management 
1. The management of this agreement shall be entrusted to the Customs Service 
(Department of Treasury) of the United States of America on the one hand and the 
competent departments of the Commission of the European Communities and, where 
appropriate, the customs authorities of the Member States on the other. They shall 
decide on all practical measures and arrangements necessary for its application. 
2. The Contracting Parties shall consult each other and subsequently keep each other 
informed of: 
- any detailed rules which arise out of the implementation of this Agreement; 
- the evolution of their respective competencies which affect the scope of the 
agreement. 
Article 22 
Joint Customs Cooperation Committee 
1. A Joint Customs Cooperation Committee is hereby established, consisting of 
representatives of the customs authorities of the Contracting Parties. The Joint 
Customs Cooperation Committee shall meet at a place and on a date with an agenda 
fixed by mutual consent. 
14 
2. The Joint Customs Cooperation Committee shall, inter alia, 
a. see to the proper functioning of the agreement; 
b. examine all issues arising from its application; 
c. take measures necessary for customs cooperation in accordance with the 
objectives of this agreement; 
d. exchange views on any points of common interest regarding customs 
cooperation, including future measures and the resources for them; 
e. recommend solutions aimed at attaining the objectives of this agreement. 
3. The Joint Customs Cooperation Committee shall adopt its rules of procedure. 
Article 23 
Entry into force and termination 
1. This Agreement shall enter into force on the first day of the month following the date 
on which the Contracting Parties have notified each other of the completion of the 
procedures necessary for this purpose. 
2. Either Contracting 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 to the other Contracting Party. Ongoing proceedings at the time 
of termination shall nonetheless be completed in accordance with the provisions of 
this agreement. 
In witness whereof the undersigned have signed this Agreement on Customs 
Cooperation and Mutual Assistance in customs matters. 
15 
Done at ... on the ...day of ...199.., in two copies in the Danish, Dutch, English, Finnish, 
French, German, Greek, Italian, Portuguese, Spanish and Swedish languages, each text 
being equally authentic. 
For the European Community: 
M... 
Minister for... 
President-in-Office of the Council of the European Union; 
M... 
Member of the Commission of the European Communities; 
For the Government of the United States of America: 
M... 
Minister for...; 
16 

ISSN 0254-1475 
COM(96) 624 final 
DOCUMENTS 
EN 11 02 09 
Catalogue number : CB-CO-96-622-EN-C 
ISBN 92-78-12525-3 
Office for Official Publications of the European Communities 
L-2985 Luxembourg 
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