Document ID: chunk:federal_register_of_legislation:F1997B01935:body:0:p2
Version: federal_register_of_legislation:F1997B01935
Segment Type: other
Provision Reference: 
Character Range: 2591–5337

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 States, the totality of the acts or omissions alleged against the person whose extradition is requested shall be taken into account without reference to the elements of the offence prescribed by the law of the requesting State.
4. Where the offence has been committed outside the territory of the requesting State extradition shall be granted where the law of the requested State provides for the punishment of an offence committed outside its territory in similar circumstances. Where the law of the requested State does not so provide the requested State may, in its discretion, grant extradition.
5. Extradition shall be granted for fiscal offences. 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 or exchange regulation of the same kind as the law of the requesting State.

Article III

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. Reference to a political offence for the purpose of this sub-paragraph shall not include the taking or attempted taking of the life of a Head of State nor a member of his or her family, nor an offence against the law relating to genocide,

SCHEDULE—continued

      nor any offence in respect of which the Contracting States have an obligation pursuant to an international agreement, to which they are both parties, to submit the case to their competent authorities for decision as to prosecution if extradition is not granted, nor any offence that the laws of both Contracting States provide shall not be regarded as a political offence;
      (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 States;
      (d) where final judgement has been passed in the requested State or in a third state in respect of the offence for which the person's extradition is requested; or
      (e) where the person whose extradition is requested has, according to the law of either Contracting State, become immune from prosecution or punishment by reason