Agreement between the European Community and the Government of the People’s Republic of China on cooperation and mutual administrative assistance in customs matters
Date: 2004-12-08
Institutions: China, European Community
Subjects: China, administrative cooperation, cooperation agreement (EU), customs cooperation

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Official Journal of the European Union

23.12.2004

AGREEMENT
between the European Community and the Government of the People’s Republic of China on
cooperation and mutual administrative assistance in customs matters

THE EUROPEAN COMMUNITY,

and

THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA

hereinafter referred to as the ‘Contracting Parties’,

CONSIDERING the importance of the commercial links between the European Community and the People’s
Republic of China, 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;

intellectual
CONSIDERING that operations in breach of customs legislation including infringements of
property rights, are prejudicial
interests of both Contracting
Parties, and recognising the importance of ensuring the accurate assessment of customs duties and other
taxes, in particular, by a correct application of the rules on customs valuation, origin and tariff classification;

fiscal and commercial

to the economic,

CONVINCED that action against such operations can be made more effective through cooperation between
competent administrative authorities;

HAVING regard to obligations imposed under international conventions already accepted by, or applied to
the Contracting Parties; as well as customs related activities undertaken by the World Trade Organisation;

HAVING regard to the Agreement on Trade and Economic Cooperation between the European Economic
Community and the People's Republic of China signed in 1985,

HAVE AGREED AS FOLLOWS:

TITLE I

GENERAL PROVISIONS

Article 1

Definitions

For the purposes of the Agreement:

(a)

legally

binding

‘customs legislation’ shall mean any laws, provisions or
other
European
Community or the People’s Republic of China, governing
the import, export and transit of goods and their placing
including
under any other customs regime or procedure,
measures of prohibitions, restrictions and control;

instruments of

the

(b) ‘customs

Community,

authority’
the

shall mean,

in
services

the
responsible

European
for

competent

the Commission of

customs matters of
the European
Communities and the customs authorities of the Member
the European Community and in the People’s
States of
Republic of China, the General Administration of Customs
of the People’s Republic of China;

(c)

(d)

(e)

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

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

‘personal data’ shall mean all
identified or identifiable individual;

information relating to an

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(f)

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

(g)

‘person’ shall mean either a human being or a legal entity;

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

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 hand, to the customs territory of the People’s
Republic of China.

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.

(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.
the
Notwithstanding the provisions of paragraph 1,
provisions of this Agreement shall take precedence over the
provisions of any bilateral agreement on customs cooperation
and mutual administrative assistance which has been or may be
concluded between individual Member States and the People's
Republic of China,
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 Coop-
eration Committee set up under Article 21 of this Agreement.

TITLE III

CUSTOMS COOPERATION

Article 6

Scope of the cooperation

The Contracting Parties

1.
customs cooperation.
shall seek to cooperate in:

In particular,

shall undertake

to develop
the Contracting Parties

TITLE II

SCOPE OF THE AGREEMENT

Article 4

(a) establishing and maintaining channels of communication
between their customs authorities to facilitate and secure
the rapid exchange of information;

Performance of cooperation and assistance

(b) facilitating effective coordination between their customs

authorities;

All cooperation and assistance under this Agreement shall be
performed by the Contracting Parties in accordance with their
relevant
In
addition, all cooperation and assistance under this Agreement
by either Contracting Party shall be performed within the limits
of its competence and available resources.

laws, provisions, and other

instruments.

legal

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:

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

any other international agreement or convention,

(b) be deemed complementary to agreements on customs coop-
eration and mutual administrative assistance which have
been or may be concluded between individual Member
States and the People's Republic of China,

(c) any other administrative matters related to this Agreement
that may from time to time require their joint action.

2.
The Contracting Parties undertake to develop trade facil-
itation actions in customs matters taking account of the work
done in this connection by international organisations.

Under this Agreement, customs cooperation shall cover all

3.
matters relating to the application of customs legislation.

Article 7

Cooperation in customs procedures

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

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Article 8

Technical cooperation

Article 11

Assistance on request

The customs authorities of the Contracting Parties may provide
each other with technical assistance when mutually beneficial in
customs matters including:

(a)

the exchange of personnel and experts, for the purposes of
each other’s
promoting the mutual understanding of
customs law, procedures and techniques;

(b) the training, particularly developing specialised skills of their

customs officials;

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
including information regarding activities detected or
applied,
planned which are or could be operations
in breach of
In particular, upon request, the customs
customs legislation.
authorities shall furnish to each other information regarding
activities that may result in offences within the territory of
the other Party,
incorrect customs declarations
and certificates of origin, invoices or other documents known
to be, or suspected of being, incorrect or falsified.

for example,

(c)

the exchange of professional, scientific and technical data
relating to customs law and procedures.

At the request of the applicant authority, the requested

2.
authority shall inform it of:

(d) techniques and improved methods of processing passengers

and cargo.

(a)

the authenticity of official documents produced in support
of a goods declaration made to the customs authority of the
requesting Party;

(e) any other general administrative matters that may from time
to time require joint actions by their customs adminis-
trations.

Article 9

Coordination in international organisations

The customs authorities shall 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 organisations.

TITLE IV

MUTUAL ADMINISTRATIVE ASSISTANCE

Article 10

Scope

The

customs

authorities

1.
each other 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 legis-
lation.

assist

shall

2.
Assistance in customs matters, as provided for in this
Agreement, shall apply to any administrative authority of the
Contracting Parties which is competent for the application of
this Agreement.
It shall not prejudice the rules governing
mutual assistance in criminal matters. Nor shall it cover infor-
mation obtained under powers exercised at the request of a
judicial authority;

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

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

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

(a) persons in respect of whom there are reasonable grounds
they are or have been involved in

for believing that
operations in breach of customs legislation;

(b) places where stocks of goods have been or may be stored or
assembled in such a way that there are reasonable 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;

3.
Assistance to recover duties, taxes or fines, or the arrest or
detention of any person or seizure or detention of property is
not covered by this Agreement.

(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.

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Article 12

Spontaneous assistance

The Contracting Parties shall assist each other, at their own
initiative and in accordance with their laws, provisions 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 Contracting Party 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

operations 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
they are or have been involved in

for believing that
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 13

Form and substance of requests for assistance

Requests pursuant to this Agreement shall be made in
1.
accompanied by the documents
writing. They
necessary to enable
request. When
required because of the urgency of the situation, oral requests
may be accepted, but shall be confirmed promptly in writing.

compliance with the

shall be

Requests pursuant

2.
following information:

to paragraph 1 shall

include the

(a)

the formal endorsement of 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 facts and of the enquiries already

carried out.

3.
requested authority or

Requests shall be submitted in an official language of the
in a language acceptable to that

authority. This requirement shall not apply to any documents
that accompany the request under paragraph 1.

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

Article 14

Execution of requests

In order to comply with a request

the
1.
for assistance,
its
requested authority shall proceed, within the limits of
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
enquiries or by
arranging for them to be carried out.

appropriate

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

3.
Duly authorised 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 enquiries
carried out in the latter's jurisdiction into specific cases.

In the event that the request cannot be complied with, the
4.
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 which
shall where necessary be confirmed in writing immediately
afterwards.

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
Contracting Party is of the opinion that assistance under this
Agreement would:

(a) be likely to prejudice the sovereignty of a Member State of
the European Community which has been requested to
provide assistance under this Agreement or that of
the
People’s Republic of China; or

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(b) be likely to prejudice public order, security or other essential
interests, in particular in the cases referred to under Article
17(2) or

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

2.
Assistance may be postponed by the requested authority
interfere with an ongoing investi-
on the ground that it will
gation, 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.

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.

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

Article 17

Information exchange and confidentiality

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 information on their
applicable rules, including where appropriate, legal provisions in
force in the Member States of the Community.

3.
Nothing in this Agreement shall preclude the use of infor-
mation or documents obtained in accordance with this
Agreement as evidence in administrative proceedings subse-
quently instituted in respect of operations
in breach of
customs legislation. Therefore, the Contracting Parties may, in
their records of evidence, reports and testimonies and in admin-
istrative proceedings use as evidence information obtained and
documents consulted in accordance with the provisions of this
Agreement. The competent authority which supplied that infor-
mation or gave access to those documents shall be notified of
such use.

Information obtained shall be used solely for the purposes
4.
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 infor-
mation. Such use shall then be subject to any restrictions laid
down by that authority.

5.
this
Practical arrangements for the implementation of
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 authorisation granted, as an
expert or witness in administrative proceedings regarding the
matters covered by this Agreement in the territory of the other
Contracting Party, and produce such objects, documents or
certified copies thereof, as may be needed for the proceedings.
The request for appearance must indicate specifically before
which administrative authority the official will have to appear,
on what matters and by virtue of what title or qualification the
official will be questioned.

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 to experts
and witnesses, and those to interpreters and translators who are
not public service employees.

2.
If expenses of a substantial or 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 20

Implementation

The implementation of this Agreement shall be entrusted
1.
to the customs authorities of the Commission of the European
Communities and, where appropriate, of the Member States of
the European Community on the one hand, and to the customs
authority of the People’s Republic of China, on the other. They
shall decide on all practical measures and arrangements
necessary for
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.

its application,

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

Article 21

The Joint Customs Cooperation Committee will where
4.
appropriate, keep informed the Joint Commission set up
under Article 15 of the Agreement on Trade and Economic
Cooperation between the European Economic Community and
the People’s Republic of China of activities going on under this
Agreement.

Joint Customs Cooperation Committee

A Joint Customs Cooperation Committee is hereby estab-
1.
lished, consisting of representatives of the customs authorities
the European Community and the People’s Republic of
of
China. It shall meet at a place, on a date and with an agenda,
fixed by mutual agreement.

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
accordance with the objectives of this Agreement;

customs

cooperation in

Article 22

Entry into force and duration

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.
Each Contracting Party may terminate this Agreement by
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 Agreement.

(d) exchange views on any points of common interest regarding
including future measures and the

customs cooperation,
resources for them;

(e) recommend solutions aimed at helping to attain the

objectives of this Agreement.

The Joint Customs Cooperation Committee shall adopt its

3.
internal rules of procedure.

Article 23

Authentic texts

This Agreement shall be drawn up in duplicate in the Czech,
Danish, Dutch, English, Estonian, Finnish, French, German,
Greek, Hungarian, Italian, Latvian, Lithuanian, Maltese, Polish,
Portuguese, Slovak, Slovenian, Spanish, Swedish and Chinese
languages, each text being equally authentic.

In witness whereof,
Agreement.

the undersigned, being duly authorised to do so, have signed this

Done at The Hague, 8 December 2004.

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Por la Comunidad Europea
Za Evropské společenství
For Det Europæiske Fællesskab
Für die Europäische Gemeinschaft
Euroopa Ühenduse nimel
Για την Ευρωπαϊκή Κοινότητα

For the European Community
Pour la Communauté européenne
Per la Comunità europea
Eiropas Kopienas vārdā
Europos bendrijos vardu
az Európai Közösség részéről
Voor de Europese Gemeenschap
W imieniu Wspólnoty Europejskiej
Pela Comunidade Europeia
Za Európske spoločenstvo
za Evropsko skupnost
Euroopan yhteisön puolesta
På Europeiska gemenskapens vägnar

Por el Gobierno de la República Popular China
Za vládu Činské lidové republiky
For Folkerepublikken Kinas regering
Im Namen der Regierung der Volksrepublik China
Hiina Rahvavabariigi valitsuse nimel
Για την κυβέρνηση της Λαϊκής Δημοκρατίας της Κίνας

For the Government of the People's Republic of China
Pour le gouvernement de la République populaire de Chine
Per il Governo della Repubblica popolare cinese
Kīnas Tautas Republikas vārdā
Kinijos Liaudies Respublikos Vyriausybės vardu
A Kínai Népköztársaság kormánya részéről
Voor de Regering van de Volksrepubliek China
W imieniu rządu Chińskiej Republiki Ludowej
Pelo Governo da República Popular da China
Za vládu Činskey ľudovej republiky
Za Vlado Ljudske republike Kitajske
Kiinan kansantasavallan hallituksen puolesta
På Folkrepubliken Kinas regerings vägnar