Agreement between the European Community and Canada on customs cooperation and mutual assistance in customs matters
Date: 1997-12-04
Institutions: Canada, European Community
Subjects: Canada, approximation of laws, cooperation agreement (EU), customs cooperation, simplification of formalities

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between the European Community and Canada on customs cooperation and mutual
assistance in customs matters

AGREEMENT

THE EUROPEAN COMMUNITY and THE GOVERNMENT OF CANADA,

hereafter referred to as ‘the Contracting Parties’,

BUILDING on the privileged relationship established by the Framework Agreement for commercial and
economic cooperation between the European Communities and Canada, signed at Ottawa on 6 July 1976,

TAKING ACCOUNT of the declaration of 22 November 1990 on EC-Canada relations,

RECOGNIZING the Joint Declaration on European Union-Canada relations signed at Ottawa on 17
December 1996,

CONSIDERING that breaches of customs legislation are prejudicial to their economic, fiscal, social, cultural
and commercial interests,

BELIEVING that there should be an undertaking to develop customs cooperation of the widest possible
scope in matters including, but not limited to, simplification and harmonization of customs procedures,

CONSIDERING the importance of accurate assessment of customs duties and taxes collected at importation
or exportation and of ensuring proper enforcement of measures of prohibition, restriction and control,

RECOGNIZING the need for international cooperation in matters related to the application and enforce-
ment of their customs laws,

CONVINCED that action against breaches of customs legislation can be made more effective by close
cooperation between their customs administrations,

HAVING REGARD TO the relevant instruments of the Customs Cooperation Council, in particular the
recommendation on mutual administrative assistance of 5 December 1953,

HAVING REGARD ALSO TO international conventions containing prohibitions, restrictions and special
measures of control in respect of specific goods,

HAVE AGREED AS FOLLOWS:

TITLE I

GENERAL PROVISIONS

Article 1

Definitions

For the purposes of this Agreement,

1.

‘customs authority’ means:

— in the European Community:

the competent
services of
the European
Communities and the customs authorities of the
Member States of the European Community,

the Commission of

— in Canada: the competent services of the Depart-

ment of National Revenue;

2.

‘customs legislation’ means:

under any customs procedure, including measures
of prohibition, restriction and control,

— for Canada: the statutory and regulatory provisions
concerning the importation, exportation, transit of
goods, and their placing under any customs pro-
cedure, including measures of prohibition, restric-
tion and control, the administration and enforce-
ment of which are specifically charged to the
customs authority, and any regulations made by the
customs authority under its statutory powers;

3.

‘breach of customs legislation’ means any violation or
attempted violation of customs legislation;

4.

reports,
‘information’ means any data, documents,
thereof or other
certified or authenticated copies
communications,
including data which has been
processed or analysed to provide an indication relevant
to a breach of customs legislation;

— for the European Community: provisions adopted
by the European Community and governing the
import, export, transit of goods and their placing

5.

‘person’ means either a physical human being or a
legal entity;

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6.

7.

8.

‘personal data’ means all
identified or identifiable individual;

information relating to an

‘requested authority’ means the competent customs
authority from which assistance is requested;

‘requesting authority’ means the competent customs
authority which requests assistance.

TITLE III

MUTUAL ASSISTANCE

Article 7

Scope of assistance

TITLE II

CUSTOMS COOPERATION

Article 2

Scope of the cooperation

The Contracting Parties undertake

1.
customs cooperation of the widest possible scope.

to develop

Under this Agreement, customs cooperation shall
2.
cover all matters relating to the application of customs
legislation.

Article 3

Technical assistance to third countries

The Contracting Parties shall, where appropriate, inform
each other on actions undertaken, or to be undertaken,
with third countries in relation to technical assistance in
the customs field, with the aim of
improving these
actions.

Article 4

Simplification and harmonization

The Contracting Parties agree to strive for simplification
and harmonisation of their customs procedures, taking
into account the work done in this connection by interna-
tional organisations. They also agree to examine ways and
means to solve any customs-related difficulties that might
arise between them.

Article 5

Exchange of personnel

The customs authorities may exchange personnel when
mutually beneficial, for the purpose of advancing their
understanding of each other’s customs techniques and
procedures, and computerised systems.

The customs authorities

1.
shall assist each other,
either on request or on their own initiative, by providing
appropriate information which helps to ensure the proper
application of customs legislation and the prevention,
investigation and combating of any breach of customs
legislation.

All assistance under this Title by either Contracting
2.
Party shall be performed in accordance with its relevant
laws, rules and other legal instruments and within the
limits of its customs authority’s competence and available
resources.

This Title is intended solely for the mutual adminis-
3.
trative assistance between the Contracting Parties;
the
provisions of this Title shall not give rise to a right on the
part of any private person to obtain information,
to
obtain, suppress or exclude any evidence or to impede the
execution of a request.

4.
This Title shall not prejudice the rules governing
mutual assistance in criminal matters. Nor shall it apply
to information obtained under powers exercised at the
request of the judicial authority, except where commun-
ication of such information has the prior authorization of
the said judicial authority consulted for this purpose on a
case-by-case basis.

Article 8

Information on methods, trends and operations

1.
Either customs authority shall communicate, either
on request or on its own initiative, any available informa-
tion relating to:

(a) new customs

law enforcement

techniques having

proved their effectiveness;

(b) new trends, means or methods of

committing

breaches of customs legislation.

2.
Either on request or on their own initiative, the
customs authorities shall provide each other with in-
formation on operations, completed or planned, which
constitute, or appear to constitute, a breach of customs
legislation in the territory of the other Contracting Party.

Article 6

Computerization

Article 9

Assistance on request

The Contracting Parties shall cooperate in the computer-
isation of customs procedures and formalities, with the
aim of facilitating trade between them.

1. On request, the requested authority shall inform the
requesting authority of the customs legislation and pro-

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cedures applicable in that Contracting Party and relevant
to inquiries relating to a breach of customs legislation.

ments and other materials shall be appropriately authen-
ticated.

2. On request, the requested authority shall, in par-
ticular, provide the requesting authority with the fol-
lowing information:

(a) whether goods imported into the territory of

the
requesting Contracting Party have been lawfully
exported
requested
territory
Contracting Party, and specifying, where appropriate,
the customs procedure applied to the goods;

from the

the

of

(b) whether goods exported from the territory of

the
requesting Contracting Party have been lawfully
imported
requested
territory
Contracting Party, and specifying, where appropriate,
the customs procedure applied to the goods.

into

the

the

of

3. On request, and subject to specific provisions under
Article 13, the requested authority shall provide informa-
tion on, and maintain special surveillance over:

(a) persons known to the requesting authority to have
legislation or

customs

committed a breach of
suspected of doing so;

(b) goods either in transport or in storage notified by the
requesting authority as giving rise to suspected illicit
traffic;

(c) means of

transport

suspected by the requesting
authority of being used to commit breaches of
customs legislation;

3. Original files, documents and other materials that
have been transmitted shall be returned as soon as
possible; rights of
third
parties relating thereto shall remain unaffected.

the requested authority or of

Article 12

Experts and witnesses

1.
The customs authority of one Contracting Party may
authorize its employees, upon the request of the customs
authority of the other Contracting Party, to appear as
witnesses or experts in judicial or administrative pro-
ceedings in the territory of the other Contracting Party
and to produce such files, documents or other materials,
or authenticated copies thereof, as may be considered
essential for the proceedings.

in judicial or

2. When appearing
administrative
proceedings in the circumstances provided for in para-
graph 1, witnesses or experts will be afforded the full
protection of the law of the requesting Contracting Party
pertaining to testimony of a privileged or confidential
nature which may be protected from disclosure under that
law.

Requests pursuant

indicate
3.
specifically on what matters and by virtue of what title or
qualification the official will be questioned.

to paragraph 1 must

(d) premises suspected by the requesting authority of
being used to commit breaches of customs legislation.

Article 10

Spontaneous assistance

In serious cases that could involve substantial damage to
the economy, public health, public security or any other
the customs
vital
to the
authority of
extent possible, supply information on its own initiative.

interest of one Contracting Party,

the other Contracting Party shall,

Article 13

Communication of requests

Requests for assistance under this Title shall be
1.
made in writing and shall be accompanied by any docu-
ments deemed useful. When the circumstances so require,
requests may also be made verbally. Such requests shall be
promptly confirmed in writing. Written requests may be
made by electronic means from which a paper record
may be made.

Requests pursuant to paragraph 1 shall include the

2.
following information:

Article 11

Form in which information is to be communicated

(a)

the requesting authority;

(b) the measure requested;

The requested authority shall communicate appro-
1.
priate information to the requesting authority in the form
of documents, certified copies of documents, reports or
electronic versions thereof. All relevant information for
interpreting or utilizing that information shall be supplied
at the same time.

(c) the object of, and the reason for, the request;

(d) the laws, rules and other legal elements involved;

(e)

information which is as exact and comprehensive as
possible on the persons who are the target of the
investigation; and

2. Original files, documents and other materials shall
be requested only in cases where copies would be insuffi-
cient. Upon specific request, copies of such files, docu-

(f) a summary of the relevant facts and of the investiga-
tions already carried out, including the customs au-
thorities involved at the time of the request.

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3.
The requested authority shall agree to follow a
certain procedure in responding to a request, unless that
procedure would conflict with legal and administrative
provisions of the requested Contracting Party.

4.
The information referred to in this Title shall be
communicated only to officials who are specifically desig-
nated for this purpose by each customs authority. Lists of
officials so designated shall be exchanged in accordance
with Article 19(3).

5.
Requests shall be submitted in an official language
of the requested authority or in a language acceptable to
that authority.

6.
If a request does not meet the formal requirements,
the requested authority may ask for its correction or
completion. The requested authority may take interim
measures.

Article 14

Execution of requests

1.
If the requested authority does not have the in-
formation requested, it shall, in accordance with its legis-
lation, either:

(a) initiate inquiries to obtain that information;

(b) promptly transmit

the request

to the appropriate

agency; or

(c) indicate which relevant authorities are concerned.

2.
Any inquiry under paragraph 1(a) may include the
taking of statements from persons from whom informa-
tion is sought in connection with a breach of customs
legislation and from witnesses and experts.

Article 15

Duties of officials

for the purpose of

1. On written request, with the authorization of the
requested authority and subject to conditions which the
latter may impose,
investigating a
breach of customs legislation, officials specifically desig-
nated by the requesting authority may be present during
an inquiry conducted by the requested authority in the
territory of the requested Contracting Party and relevant
to the requesting authority.

the requesting authority are
2. When officials of
present in the territory of the other Contracting Party in
the circumstances provided for in paragraph 1, they must
at all times be able to furnish proof of their official capa-
city.

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 or other authority
for which the requested authority is responsible, informa-
tion relating to a breach of customs legislation which the
requesting authority needs for the purposes of this Title.

Article 16

Confidentiality of information

1.
Any information received under this Title shall be
treated as confidential and shall at least be subject to the
same protection and confidentiality as the same kind of
information is subject to under the laws applicable in the
Contracting Party where it is received.

2.
Information obtained shall be used solely for the
purposes of this Title. Where one of the Contracting
Parties requests the use of such information for other
purposes, it shall obtain the prior written consent of the
customs authority which furnished the information. Such
use shall then be subject to any restrictions laid down by
that authority.

3.
Paragraph 2 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 evidence obtained in ac-
cordance with the provisions of
this Title. The com-
petent authority which supplied that evidence shall be
notified in advance of such use.

4.
Personal data may be exchanged 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 protection applicable to that particular case in the
Contracting Party which may supply the data.

information among

customs
5. Dissemination of
authorities within each Contracting Party will occur only
on a need-to-know basis. Where information is shared
pursuant to this paragraph, the Contracting Party that
supplied the information shall be so informed in advance
of sharing the information.

Article 17

Exceptions to the obligation to provide assistance

1.
In cases where assistance under this Title would
infringe upon the sovereignty of a Member State of the
European Community or Canada or prejudice security,
public policy or other essential
(such as that
referred to in Article 16(4)) of a Contracting Party, or
would involve a violation of industrial, commercial or

interest

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professional secrecy or would be inconsistent with its
legislation, assistance may be refused or made subject to
the fulfilment of certain conditions or requirements.

The customs authorities shall decide on detailed
this

3.
arrangements to facilitate the implementation of
Agreement.

If

2.
the requesting authority would be unable to
comply were a similar request to be made by the request
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 grounds that it will interfere with an
ongoing investigation, prosecution or proceeding. In such
a case,
the requested authority shall consult with the
requesting authority to determine if assistance can be
given subject to such terms or conditions as the requested
authority may require.

4. Where assistance is denied or postponed, reasons for
the denial or postponement shall be given without delay.

Article 18

Costs

1.
The customs authorities shall waive all claims for
reimbursement of costs incurred in the execution of this
Title.

If expenses of a substantial or extraordinary nature
2.
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 IV

FINAL PROVISIONS

Article 19

Implementation of the Agreement

this Agreement

The management of

shall be
1.
entrusted to the competent services of the Commission of
the European Communities and, where appropriate, the
customs authorities of
the Member States and to the
customs authority of Canada.

2.
The customs authorities shall take measures so that
their officials responsible for the investigation or combat-
ing of breaches of customs legislation maintain personal
and direct relations with each other.

4.
The customs authorities shall endeavour to resolve
any problem or doubt arising from the interpretation or
application of this Agreement.

Article 20

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.

2.
The Joint Customs Cooperation Committee shall
see to the proper functioning of this Agreement and shall
examine all issues arising from its application. In fulfil-
ling this role, its main functions will be to:

(a) take the measures necessary for customs cooperation
in accordance with the objectives of this Agreement
and for the expansion of this Agreement with a view
to increasing the level of customs cooperation and
supplementing it on specific sectors or matters;

(b) exchange views on any points of common interest
future

regarding
measures and the resources for them;

cooperation,

including

customs

(c) in general terms, recommend solutions aimed at at-

taining the objectives of this Agreement.

The Joint Customs Cooperation Committee shall

3.
adopt its rules of procedure.

Article 21

Obligations imposed under other agreements

Taking into account the respective competencies of
1.
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 conven-
tion,

— 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 Canada,
and

— not affect the provisions governing the communica-
tion between the competent services of the Commis-
sion and the customs authorities of the Member States
on a need-to-know basis of any information obtained
under this Agreement which could be of interest to
the European Community.

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2. Notwithstanding the provisions of paragraph 1, the
provisons 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 Canada insofar as the provisions
of the latter are incompatible with those of this Agree-
ment.

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 20.

Article 22

Territorial application

This Agreement shall apply, on the one hand, to the ter-
ritories in which the Treaty establishing the European
Community is applied and under the conditions laid
down in that Treaty and, on the other hand, to the territ-
ory of Canada under the conditions laid down in Cana-
dian law.

Article 23

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 accord-
ance with their respective customs legislation, by means
of agreements on specific sectors or matters.

Article 24

Entry into force and termination

This Agreement shall enter into force on the first
the month following the date on which the
the

1.
day of
Contracting Parties have notified each other of
completion of the procedures necessary for this purpose.

This Agreement is intended to be of unlimited dura-
2.
tion but either Contracting Party may terminate it at any
time by notification through diplomatic channels.

3.
The termination shall take effect one month from
the date of the notification of denunciation to the other
Contracting Party. Ongoing proceedings at the time of
termination shall nonetheless be completed in accordance
with the provisions of this Agreement.

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EN FE DE LO CUAL, los abajo firmantes, debidamente autorizados, suscriben el presente
Acuerdo.

TIL BEKRÆFTELSE HERAF har undertegnede, der er behørigt beføjede hertil, undertegnet
denne aftale.

ZU URKUND DESSEN haben die hierzu gehörig befugten Unterzeichneten ihre Unterschrift
unter dieses Abkommen gesetzt.

SE PISTYSG TYM AMYTEQY, oi upocecqall ˜emoi pkgqeno ˜usioi ˜ehesam tgm upocqav ˜g
tour j ˜aty ap ˜o tgm paqo ˜usa sulvym˜ia.

IN WITNESS whereof the undersigned, being duly authorised thereto, have signed this Agree-
ment.

EN FOI DE QUOI les soussignés, dûment autorisés, ont signé le présent accord.

IN FEDE di che i sottoscritti, debitamente autorizzati, hanno apposto le loro firme in calce al
presente accordo.

TEN BLIJKE WAARVAN de ondergetekenden, daartoe naar behoren gemachtigd, deze over-
eenkomst hebben ondertekend.

EM FÉ DO QUE, os abaixo-assinados, devidamente autorizados para o efeito, apuseram as suas
assinaturas no presente acordo.

TÄMÄN VAKUUDEKSI allekirjoittaneet asianmukaisesti valtuutetut edustajat ovat allekirjoitta-
neet tämän sopimuksen.

TILL BEVIS HÄRPÅ har undertecknade undertecknat detta avtal.

Hecho en Ottawa, el cuatro de diciembre de mil novecientos noventa y siete, en doble ejemplar
en lenguas alemana, danesa, espa ˜nola, finesa, francesa, griega, inglesa, italiana, neerlandesa, portu-
guesa y sueca, siendo cada uno de estos textos igualmente auténtico.

Udfærdiget i Ottawa den fjerde december nitten hundrede og syvoghalvfems i to eksemplarer på
dansk, engelsk, finsk, fransk, græsk, italiensk, nederlandsk, portugisisk, spansk, svensk og tysk,
idet hver af disse tekster har samme gyldighed.

Geschehen zu Ottawa am vierten Dezember neunzehnhundertsiebenundneunzig in zwei
Urschriften in dänischer, deutscher, englischer, finnischer, französischer, griechischer, italieni-
scher, niederländischer, portugiesischer, schwedischer und spanischer Sprache, wobei
jeder
Wortlaut gleichermaßen verbindlich ist.

G paqo ˜usa sulvym˜ia ˜ecime stgm Ot ˜aba, stir t ˜esseqir Dejelbq˜iou w˜ikia emmiaj ˜osia
emem ˜gmta ept ˜a, se d ˜uo amt˜itupa stgm acckij ˜g, cakkij ˜g, ceqlamij ˜g, damij ˜g, ekkgmij ˜g,
ispamij ˜g, itakij ˜g, okkamdij ˜g, poqtocakij ˜g, sougdij ˜g jai vimkamdij ˜g ck ˜yssa·
˜oka ta
je˜ilema e˜imai en˜isou auhemtij ˜a.

Done at Ottawa on the fourth day of December in the year one thousand nine hundred and
ninety-seven, in two copies in the Danish, Dutch, English, Finnish, French, German, Greek,
Italian, Portuguese, Spanish and Swedish languages, each text being equally authentic.

Fait à Ottawa, le quatre décembre mil neuf cent quatre-vingt-dix-sept, en double exemplaire en
langues allemande, anglaise, danoise, espagnole, finlandaise, française, grecque, italienne, néerlan-
daise, portugaise et suédoise, chaque texte faisant également foi.

Fatto a Ottawa, addì quattro dicembre millenovecentonovantasette. Il presente accordo è redatto
in duplice esemplare in lingua danese, finnica, francese, greca, inglese, italiana, olandese, porto-
ghese, spagnola, svedese e tedesca, tutti i testi facenti ugualmente fede.

Gedaan te Ottawa, de vierde december negentienhonderd zevenennegentig in twee exemplaren
in de Deense, de Duitse, de Engelse, de Finse, de Franse, de Griekse, de Italiaanse, de Neder-
landse, de Portugese, de Spaanse en de Zweedse taal, zijnde alle teksten gelijkelijk authentiek.

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Feito em Otava, em quatro de Dezembro de mil novecentos e noventa e sete, em duplo exem-
plar, nas línguas alem˜a, dinamarquesa, espanhola, finlandesa, francesa, grega, inglesa, italiana,
neerlandesa portuguesa e sueca, fazendo igualmente fé todos os textos.

Tehty Ottawassa neljäntenä päivänä joulukuuta vuonna tuhatyhdeksänsataayhdeksänkymmentä-
seitsemän kahtena kappaleena englannin, espanjan, hollannin,
italian, kreikan, portugalin,
ranskan, ruotsin, saksan, suomen ja tanskan kielillä kaikkien tekstien ollessa yhtä todistusvoi-
maiset.

Som skedde i Ottawa den fjärde december nittonhundranittiosju i två exemplar på danska,
engelska, finska, franska, grekiska, italienska, nederländska, portugisiska, spanska, svenska och
tyska, vilka samtliga texter är lika giltiga.

Por la Comunidad Europea
For Det Europæiske Fællesskab
Für die Europäische Gemeinschaft
Cia tgm Euqypaˇij ˜g Joim ˜otgta

For the European Community
Pour la Communauté européenne
Per la Comunità europea
Voor de Europese Gemeenschap
Pela Comunidade Europeia
Euroopan yhteisön puolesta
På Europeiska gemenskapens vägnar

For the Government of Canada
Pour le gouvernement du Canada