Document ID: chunk:federal_register_of_legislation:F1996B00572:body:0:p2
Version: federal_register_of_legislation:F1996B00572
Segment Type: other
Provision Reference: 
Character Range: 2742–5469

of offence or denominate the offence by the same terminology;

    (b) the totality of the conduct alleged against the person whose extradition is sought shall be taken into account and it shall not matter whether, under the laws of the Contracting Parties, the constituent elements of the offence differ.

SCHEDULE—continued

4. An offence of a fiscal character, including an offence against a law relating to taxation, customs duties, foreign exchange control or any other revenue matter, is an extraditable offence for the  purposes of this Treaty.  Provided that the conduct for which extradition is sought is an offence in the Requested Party, extradition may not be refused on the ground that the law of the Requested Party 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 Party.

5. Where the offence has been committed outside the territory of the Requesting Party, extradition shall be granted where the law of the Requested Party provides for the punishment of an offence committed outside its territory in similar circumstances.  Where the law of the Requested Party does not so provide, the Requested Party may, in its discretion, grant extradition.

6. Extradition may be granted pursuant to the provisions of this Treaty in respect of an offence provided that:

    (a) it was an offence in the Requesting Party at the time of the conduct constituting the offence; and

    (b) the conduct alleged would, if it had taken place in the territory of the Requested Party at the time of the making of the request for extradition, have constituted an offence against the law in force in the territory of the Requested Party.

7. If the request for extradition relates to a number of offences, each of which is punishable under the laws of both Parties, but some of which do not meet the requirements of paragraphs 1 and 2, the Requested Party may grant extradition for such offences provided that the person is to be extradited for at least one extraditable offence.
    Article 3
    Mandatory refusal of extradition

Extradition shall not be granted in any of the following circumstances:

SCHEDULE—continued

    (a) when the Requested Party is competent, according to its law, to prosecute the person whose surrender is sought for the crime or offence for which that person's extradition is requested and the Requested Party intends to exercise its jurisdiction;

    (b) when, on the basis of the same facts, the person sought is being or has already been, finally judged in the Requested Party;

    (c) when the person sought has already been granted amnesty or pardon in the Requested Party;

    (d) when