Agreement between the European Community and the Republic of India on customs cooperation and mutual administrative assistance in customs matters
Date: 2004-04-28
Institutions: European Community, India
Subjects: India, administrative cooperation, cooperation agreement (EU), customs cooperation

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between the European Community and the Republic of India on customs cooperation and mutual
administrative assistance in customs matters

AGREEMENT

THE EUROPEAN COMMUNITY AND GOVERNMENT OF THE REPUBLIC OF INDIA (HEREINAFTER REFERRED TO AS
THE CONTRACTING PARTIES)

CONSIDERING the importance of the commercial links between the European Community and India, and desirous of
contributing, to the benefit of both Contracting 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;

TAKING into account the development of customs cooperation between the Contracting Parties, concerning customs
procedures;

CONSIDERING that operations in breach of customs legislation, are prejudicial to the economic, fiscal and commercial
interests of both Contracting Parties, and recognising 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 competent admin-
istrative authorities;

HAVING regard to obligations imposed under international conventions already accepted by, or applied to the
Contracting Parties; and having regard also to the recommendations of the Customs Cooperation Council (World
Customs Organisation) on mutual administrative assistance of5 December 1953, as well as Customs related activities
undertaken by the World Trade Organisation;

WHEREAS a Cooperation Agreement between the European Economic Community and the Republic of India on Part-
nership and Development was signed on20 December 1993;

HAVE AGREED AS FOLLOWS:

TITLE I

GENERAL PROVISIONS

Article 1

Definitions

For the purpose of this Agreement:

(a) ‘Customs legislation’ shall mean any laws, provisions or
other legally binding instruments of the European Com-
munity or India, governing the imports, export and transit
of goods and their placing under any other customs proce-
dures, including measures of prohibitions, restrictions and
control falling under the competence of the customs autho-
rities and other administrative authorities;

(b) ‘customs authority’ shall mean,

in the European Com-
munity, the competent services of the Commission of the
European Communities and the customs authorities of the
Member States of the European Community and, in India,
the Central Board of Excise and Customs in the Department
of Revenue, Ministry of Finance;

(c) ‘applicant authority’ shall mean a competent administrative
authority which has been designated by a Contracting Party
for this purpose and which makes a request for assistance,
on the basis of this Agreement;

(d) ‘requested authority’ shall mean a competent administrative
authority which has been designated by a Contracting Party
for this purpose and which receives a request for assistance,
on the basis of this Agreement;

(e) ‘personal data’ shall mean all

information relating to an

identified or identifiable individual;

(f) ‘operation in breach of customs legislation’ shall mean any
violation or attempted violation of the customs legislation;

(g) ‘person’ shall mean any natural or legal person;

(h) ‘information’ shall mean data, whether or not processed or
analysed, and documents, reports, and other communica-
including electronic, or certified or
tions in any format,
authenticated copies thereof.

Article 2

Territorial application

This Agreement shall apply, on the one hand, to the territories
where the Treaty establishing the European Community is
applied and under the conditions laid down in that Treaty and,
on the other hand, to India.

Article 3

Future developments

The Contracting Parties may by mutual consent expand this
agreement with a view to increasing and supplementing
customs cooperation in accordance with their
respective
customs legislation, by means of agreements on specific sectors
or matters.

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Article 4

Scope of the cooperation

1.
The contracting parties undertake to develop customs
cooperation. In particular, the Contracting Parties shall seek to
cooperate in:

(a) establishing and maintaining channels of communications
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.
The contracting parties undertake also to develop trade
facilitation actions in the field of customs in accordance with
international standards.

Under this Agreement, customs cooperation shall cover all

3
matters relating to the application of customs legislation.

Article 5

Scope of assistance

1.
in the
The Contracting Parties shall assist each other,
areas within their competence and within the limits of available
resources, and in the manner and under the conditions laid
down in this Agreement, to ensure the correct application of
customs legislation,
investigating
and combating operations in breach of that legislation.

in particular by preventing,

Assistance in customs matters under this Agreement shall
2.
be provided between the customs and other administrative
authorities of the Contracting Parties, which are competent for
the application of this Agreement. It shall not prejudice the
rules governing mutual assistance in criminal matters. Nor shall
it cover information obtained under powers exercised at the
request of a judicial authority.

Assistance to recover duties, taxes or fines is not covered

3.
by this Agreement.

Article 6

Obligations imposed under other agreements

Taking into account the respective competencies of the
1.
European Community and the Member States, the provisions of
this Agreement shall:

(a) not affect the obligations of the Contracting Parties under

any other international agreement or convention;

(b) be deemed complementary with agreements on customs
cooperation and mutual administrative assistance which

have been or may be concluded between individual
Member States and India;

(c) not

affect

the Community 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 provi-
sions of this Agreement shall take precedence over the provi-
sions of any bilateral agreement on customs cooperation and
mutual administrative assistance which has been or may be
concluded between individual Member States and India, 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 Customs
Cooperation Committee set up under Article 21 of this Agree-
ment.

TITLE II

CUSTOMS COOPERATION

Article 7

Cooperation in customs procedures

The Contracting parties affirm their commitment to the facilita-
tion of the legitimate movement of goods and shall exchange
information and expertise on measures to improve customs
techniques and procedures and on computerised system with a
view towards implementing that commitment in accordance
with the provisions of this Agreement.

Article 8

Technical assistance

The customs authorities may provide technical assistance to
each other and exchange personnel and expertise on measures
to improve customs techniques and procedures and on compu-
terised systems with a view towards achieving these objectives
in accordance with the provisions of this Agreement.

Article 9

Discussions in international organisations

The customs authorities shall seek to develop and strengthen
their cooperation on topics of common interest with a view to
facilitating discussions on customs matters in the framework of
international organisations.

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TITLE III

MUTUAL ADMINISTRATIVE ASSISTANCE

Article 11

Spontaneous assistance

Article 10

Assistance on request

1.
At the request of the applicant authority, the requested
authority shall provide it with all relevant information which
may enable it to ensure that customs legislation is correctly
applied, including information regarding activities detected or
planned which are or could be operations in breach of customs
legislation.

In particular, upon request, the Customs authority shall furnish
to each other information regarding activities that may result
in offences within the territory of the other Party, for example,
incorrect
customs declarations and certificates of origin,
invoices, or other documents known to be, or suspected of
being, incorrect or falsified.

At the request of the applicant authority, the requested

2.
authority shall inform it:

(a) whether goods exported from one of

the Contracting
Parties have been properly imported into the other, speci-
fying where appropriate, the customs procedure applied to
the goods;

The Contracting Parties shall assist each other, at their own
initiative and in accordance with their laws, regulations or
other legally binding instruments, if they consider that to be
necessary for the correct application of customs legislation, in
particular, in situations that could involve substantial damage
to the economy, public health, public security, or similar vital
interest of the other party, particularly by providing informa-
tion obtained pertaining to:

(a) activities which are or appear to be operations in breach of
customs legislation and which may be of interest to the
other Contracting Party;

(b) new means or methods employed in carrying out opera-

tions in breach of customs legislation;

(c) goods known to be subject to operations in breach of

customs legislation;

(d) persons in respect of whom there are reasonable grounds
for believing they are or have been involved in operations
in breach of customs legislation;

(e) means of transport in respect of which there are reasonable
grounds for believing that they have been, are, or may be
used in operations in breach of customs legislation.

Article 12

Delivery, notification

(b) whether goods imported into one of the Contracting Parties
have been properly exported from the other, specifying
where appropriate, the customs procedure applied to the
goods.

1.
At the request of the applicant authority, the requested
authority shall, in accordance with laws, regulations or other
legally binding instruments applicable to the latter, take all
necessary measures in order:

3.
At the request of the applicant authority, the requested
authority shall, within the framework of its laws, regulations or
other legally binding instruments, take the necessary steps to
ensure special surveillance of;

(a) persons in respect of whom there are reasonable grounds
for believing that they are or have been involved in opera-
tions in breach of customs legislation;

(b) places where stocks of goods have been or may be stored
there are reasonable
or assembled in such a way that
grounds for believing that these goods are intended to be
used in operations in breach of customs legislation;

(c) goods that are or may be transported in such a way that
there are reasonable grounds for believing that they are
intended to be used in operations in breach of customs
legislation;

(d) means of transport that are or may be used in such a way
that there are reasonable grounds for believing that they
are intended to be used in operations in breach of customs
legislation.

(a) to deliver any documents of an administrative nature;

(b) to notify any decisions, emanating from the applicant
authority and falling within the scope of this Agreement, to
an addressee residing or established in the jurisdiction of
the requested authority.

Requests for delivery of documents or notification of
2.
decisions shall be made in writing in an official language of the
requested authority or
in a language acceptable to that
authority. This requirement shall not apply to any documents
that are to be delivered under paragraph 1.

Article 13

Form and substance of requests for assistance

1.
Requests pursuant to this Agreement shall be made in
writing. They shall be accompanied by the documents neces-
sary to enable compliance with the request. When required
because of the urgency of the situation, an oral request may be
accepted, but must be confirmed immediately in writing.

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Requests pursuant

2.
following information:

to paragraph 1 shall

include the

(a) the applicant authority;

(b) the action requested;

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

(d) the laws, regulations or other legally binding instruments

involved;

(e) indications as exact and comprehensive as possible on the

persons who are the target of the investigations;

(f) a summary of the relevant fact of the enquiries already

carried out.

Requests shall be submitted in an official language of the
3.
requested authority or
in a language acceptable to that
authority. This requirement shall not apply to any documents
that accompany the request under paragraph 1.

4.
If a request does not meet the formal requirement set out
above, its correction or completion may be requested; precau-
tionary measures may be taken in the meantime.

Article 14

Execution of requests

In order to comply with a request for assistance, the
1.
requested authority shall proceed, within the limits of
its
competence and available resources, as though it were acting
on its own account or at the request of other authorities of
that same Contracting Party, by supplying information already
possessed, by carrying out appropriate enquiries or by arran-
ging for them to be carried out. This provision shall also apply
to any other authority to which the request has been addressed
in accordance with this Agreement by the requested authority
when the latter can not act on its own.

2.
Requests for assistance shall be executed in accordance
with the laws, regulations or other legally binding instruments
of the requested Contracting Party.

Duly authorised officials of a Contracting Party may, with
3.
the agreement of the other Contracting Party and subject to the
conditions laid down by the latter, be present to obtain in the
offices of
the requested authority or any other concerned
authority in accordance with paragraph 1, information related
to activities that are or may be operations in breach of customs
legislation which the applicant authority needs for the purpose
of this Agreement.

5.
In the event that the request cannot be complied with,
the applicant authority shall be notified promptly of that fact,
with a statement of the reasons and of any other information
that the requested authority considers may be of assistance to
the applicant authority.

Article 15

Form in which information is to be communicated

1.
The requested authority shall communicate results of
enquiries to the applicant authority in writing together with
relevant documents, certified copies or other items.

2.

This information may be in computerised form.

Original files and documents shall be transmitted only
3.
upon request in cases where certified copies would be insuffi-
cient. These originals shall be returned at the earliest opportu-
nity. The rights of the requested authority or of third parties
relating to the originals shall remain unaffected.

Article 16

Exceptions to the obligation to provide assistance

1.
Assistance may be refused or may be subject to the satis-
faction of certain conditions or requirements, in cases where a
Party is of the opinion that assistance under this Agreement
would:

(a) be likely to prejudice the vital interests of India or those of
a Member State of the European Community which has
been requested to provide assistance under this Agreement;

(b) be likely to prejudice public order, security or other essen-
tial principles, in particular those referred to under Article
17(2); or

(c) violate an industrial, commercial or professional secret.

2.
Assistance may be postponed by the requested authority
on the ground that it will interfere with an ongoing investiga-
tion, prosecution or proceedings. In such a case, the requested
authority shall consult with the applicant authority to deter-
mine if assistance can be given subject to such terms or condi-
tions as the requested authority may require.

3. Where the applicant authority seeks assistance which it
would itself be unable to provide if so requested, it shall draw
attention to that fact in its request. It shall then be for the
requested authority to decide how to respond to such a
request.

Duly authorised officials of a Contracting Party may, with
4.
the agreement of the other Contracting Party and subject to the
conditions laid down by the latter, be present at enquiries
carried out in the latter's jurisdiction into specific cases.

4.
For the cases referred to in paragraphs 1 and 2, the deci-
sion of the requested authority and the reasons thereof must be
communicated to the applicant authority without undue delay.

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Article 17

Information exchange and confidentiality

request for appearance must indicate specifically before which
authority the official will have to appear, on what matters and
by virtue of what title or qualification the official will be ques-
tioned.

Any information communicated in whatsoever

form
1.
pursuant
to this Agreement shall be of a confidential or
restricted nature, depending on the rules applicable in each of
the Contracting Parties. It shall be covered by the obligation of
official secrecy and shall enjoy the protection extended to
similar information under the relevant laws of the Contracting
Party that
received it and the corresponding provisions
applying to the Community authorities.

exchanged only where

Personal data may be

2.
the
Contracting Party which may receive it undertakes to protect
such data in at least an equivalent way to the one applicable to
that particular case in the Contracting Party that may supply it.
The Contracting Party that may supply the information shall
not stipulate any requirements that are more onerous than
those applicable to it in its own jurisdiction.

The Contracting Parties shall communicate to each other infor-
mation on their applicable rules, including where appropriate,
legal provisions in force in the Member States of the Com-
munity.

legislation. Therefore,

3.
Nothing in this Agreement shall preclude the use of infor-
mation or documents obtained in accordance with this Agree-
ment as evidence in proceedings or charges subsequently insti-
tuted before the courts or tribunals in respect of operations in
breach of customs
the Contracting
Parties may, in their records of evidence, reports and testimo-
nies and in proceedings and charges which may subsequently
be brought before the courts or tribunals, use as evidence infor-
mation obtained and documents consulted in accordance with
the provisions of this Agreement. The competent authority
which supplied that information or gave access to those docu-
ments shall be notified of such use.

4.
Information obtained shall be used solely for the purposes
of this Agreement. Where one of the Contracting Parties wishes
to use such information for other purposes, it shall obtain the
prior written consent of
the authority which provided the
information. Such use shall then be subject to any restrictions
laid down by that authority.

this
Practical arrangements for the implementation of
5.
Article shall be determined by the Joint Customs Cooperation
Committee established under Article 21.

Article 18

Experts and witnesses

An official of a requested authority may be authorised to
appear, within the limitations of the authorisation granted, as
an expert or witness before an authority in the other
Contracting Party regarding the matters covered by this Agree-
ment, and produce such objects, documents or confidential or
certified copies thereof as may be needed for this purpose. The

Article 19

Assistance expenses

1.
The Contracting Parties shall waive all claims on each
other for the reimbursement of expenses incurred pursuant to
this Agreement, except, as appropriate, for expenses payable to
experts and witnesses, and those to interpreters and translators
who are not public service employees.

If during the execution of a request it becomes apparent
2.
that completion of the execution of the request will entail
expenses of an extraordinary nature, the Customs authorities
shall consult to determine the terms and conditions under
which the execution may continue.

TITLE IV

FINAL PROVISIONS

Article 20

Implementation

1.
The implementation of this Agreement shall be entrusted
to the competent services of the Commission of the European
Communities and, where appropriate, the customs authorities
of the Member States of the European Community on the one
hand, and to the Central Board of Excise and Customs in
Department of Revenue, Ministry of Finance, on the other.
They shall decide on all practical measures and arrangements
necessary for its application, taking into consideration the rules
in force in particular in the field of data protection. They may
recommend to the competent bodies amendments which they
consider should be made to this Agreement.

2.
The Contracting Parties shall consult each other and
subsequently keep each other informed of the detailed rules of
implementation which are adopted in accordance with the
provisions of this Agreement.

Article 21

Joint Customs Cooperation Committee

A Joint Customs Cooperation Committee is hereby estab-
1.
lished, consisting of representatives of
the European Com-
munity and of India. It shall meet at a place, on a date and
with an agenda, fixed by mutual agreement.

The Joint Customs Cooperation Committee shall

inter

2.
alia:

(a) see to the proper functioning of the Agreement;

(b) examine all issues arising from its application;

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(c) take measures necessary for customs cooperation in accord-

ance with the objectives of this Agreement;

have notified each other of the completion of the procedures
necessary for this purpose.

(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.

The Joint Customs Cooperation Committee shall adopt its

3.
internal rules of procedure.

4.
The Joint Customs Cooperation Committee will report
annually to the Joint Commission set up under Article 22 of
the Cooperation agreement between the European Community
and the Republic of India on Partnership and Development.

Article 22

Entry into force and duration

Each Contracting party may terminate this Agreement by
2.
giving notice to the other in writing. The termination shall take
effect three months from the day of notification to the other
Contracting Party. Requests for assistance which have been
received prior to the termination of the Agreement shall be
completed in accordance with the provisions of this Agree-
ment.

Article 23

Authentic texts

This Agreement shall be drawn up in duplicate in the Danish,
Dutch, English, Finnish, French, German, Greek, Italian, Portu-
guese, Spanish, Swedish and Hindi languages, each text being
equally authentic.

1.
This Agreement shall enter into force on the first day of
the month following the date on which the Contracting Parties

In witness whereof, the undersigned, being duly authorised to
do so, have signed this Agreement.

Hecho en Bruselas, el veintiocho de abril de dos mil cuatro.

Udfærdiget i Bruxelles den otteogtyvende april to tusind og fire.

Geschehen zu Brüssel am achtundzwanzigsten April zweitausendundvier.
Έγινε στις Βρυξέλλες, στις είκοσι οκτώ Απριλίου δύο χιλιάδες τέσσερα.

Done at Brussels on the twenty-eighth day of April in the year two thousand and four.

Fait à Bruxelles, le vingt-huit avril deux mille quatre.

Fatto a Bruxelles, addì ventotto aprile duemilaquattro.

Gedaan te Brussel, de achtentwintigste april tweeduizendvier.

Feito em Bruxelas, em vinte e oito de Abril de dois mil e quatro.

Tehty Brysselissä kahdentenakymmenentenäkahdeksantena päivänä huhtikuuta vuonna kaksituhattaneljä.

Som skedde i Bryssel den tjugoåttonde april tjugohundrafyra.

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Por la Comunidad Europea

For Det Europæiske Fællesskab

Für die Europäische Gemeinschaft
Για την Ευρωπαïκή Κοινότητα

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

Por la República de la India

For Republikken Indien

Für die Republik Indien

Για τη ∆ηµοκρατία της Ινδίας

For the Republic of India

Pour la République de l'Inde

Per la Repubblica d'India

Voor de Republiek India

Pela República da Índia

Intian tasavallan puolesta

För Republiken Indien