Document ID: chunk:federal_register_of_legislation:F1997B01926:body:0:p2
Version: federal_register_of_legislation:F1997B01926
Segment Type: other
Provision Reference: 
Character Range: 2692–5370

category of offence or denominate the offence by the same or similar terminology.

3. For the purpose of this Article in determining whether an offence is an offence against the law of both Contracting Parties the totality of the acts or omissions alleged against the person whose surrender is sought shall be taken into account without reference to the elements of the offence prescribed by the law of the Requesting State.

4. The fact that an offence is considered to be of a fiscal character shall not of itself be a reason to refuse extradition.

5. Where extradition is sought for an offence against a law relating to taxation, customs, duties or other revenue matter, extradition may not be refused on the ground that the law of the Requested State does not impose the same kind of tax or duty or does not contain a tax, duty, customs regulation of the same kind as the law of the Requesting State.

6. This Treaty shall apply to offences encompassed by this Article committed before as well as after the date this Treaty enters into force.

SCHEDULE—continued

ARTICLE 3

Exceptions to extradition

1. Extradition shall not be granted in any of the following circumstances:
      (a) when the offence for which extradition is requested is a political offence or an offence connected with a political offence. Reference to a political offence shall not include the taking or attempted taking of the life of a Head of State or a member of his or her family nor an offence against the law relating to genocide;
      (b) when there are substantial grounds for believing that a request for extradition for an ordinary criminal offence has been made for the purpose of prosecuting or punishing a person on account of that person's race, religion, nationality or political opinion or that that person's position may be prejudiced for any of those reasons;
      (c) when the offence for which extradition is requested is an offence under military law which is not an offence under the ordinary criminal law of the Contracting Parties:
      (d) where the person sought would have become immune from prosecution, or enforcement of a penalty, for the offence for which his extradition is requested under the laws of the Requested State relating to prior acquittal, conviction or sentencing, or lapse of time.
2. Extradition may be refused in any of the following circumstances:
      (a) when the person whose surrender is sought is a national of the Requested State. Where the Requested State refuses to extradite a national of that State it shall, if the other Party so requests and the laws of the Requested State allow, submit the case to the competent authorities in order