The Taipei Economic and Cultural Center in New Delhi (TECC) and
the India-Taipei Association in Taipei (ITA), hereinafter
referred to singularly as “ the Party" and collectively as “
the Parties"

CONSIDERING that offences against Customs laws are prejudicial
to their economic, fiscal and commercial interests;

CONSIDERING further the importance of assuring the accurate
assessment of Customs duties and other taxes;

RECOGNIZING the need for cooperation in matters related to the
administration and enforcement of the Customs;

HAVING REGARD to the international conventions containing
prohibitions, restrictions and special measures of control in
respect of specific goods;

CONVINCED that action against Customs offences can be made more
effective by cooperation between the designated representatives
of TECC and ITA; and

HAVING REGARD to the Recommendation of the Customs Cooperation
Council regarding Mutual Administrative Assistance of December
5, 1953;

Have agreed as follows:

ARTICLE 1
DEFINITIONS
For the purposes of the present Agreement:
1. The designated representative of TECC is the Department of
Customs Administration, Ministry of Finance; and the
designated representative of ITA is the Central Board of
Excise and Customs, Department of Revenue, Ministry of
Finance hereinafter referred to jointly as “ Customs
Administrations ” and singularly as “ Customs
Administration ”;
2. “ Customs laws ” mean the laws and regulations enforced by
the Customs Administrations concerning the importation,
exportation, and transit or circulation of goods as they
relate to Customs duties, charges, and other taxes or to
prohibitions, restrictions, and other similar controls in
respect of the movement of goods across the boundaries of
their separate territories;
3. “ information ” means data in any form, documents, records,
and reports or certified or authenticated copies thereof;
4. “ Customs offence ” means any violation or attempted
violation of the Customs laws;
5. “person” means any natural or legal person;
6. “ requesting administration ” refers to the Customs
Administration which requests for assistance;
7. “ requested administration ” refers to the Customs
Administration from which assistance is requested;
8. “ requesting party ” refers to the Party which requests for
assistance;
9. “ requested party ” refers to the Party from which
assistance is requested.

ARTICLE 2
SCOPE OF AGREEMENT
1. The Parties, through their Customs Administrations, shall
assist each other, in accordance with the provisions of this
Agreement, in preventing, investigating, and combating any
Customs offence.
2. Mutual assistance under this Agreement shall be provided in
accordance with the domestic laws in force in the territory
of the Requested Administration and within the competence and
available resources of the Requested Administration.
3. This Agreement is intended solely for mutual assistance
between the Parties and the Customs Administrations, and the
provisions of this Agreement shall not give rise to a right
on the part of any private person to obtain, suppress, or
exclude any evidence, or to impede the execution of a
request.

ARTICLE 3
SCOPE OF GENERAL ASSISTANCE
1. Upon request, a Customs Administration shall provide
assistance, in the form of information necessary to ensure
the enforcement of the Customs laws and the accurate
assessment of Customs duties and other taxes by the Customs
Administrations.
2. Upon request or upon its own initiative, a Customs
Administration may provide assistance, including but not
limited to:
(a) methods and techniques of processing passenger and cargo
clearance;
(b) the successful application of enforcement aids and
techniques;
(c) enforcement actions that might be useful to suppress
offences and, in particular, special means of combating
Customs offences; and
(d) new methods used in committing offences, and in illicit
traffic cases.
3. The Customs Administrations shall cooperate in:
(a) establishing and maintaining channels of communication to
facilitate the secure and prompt exchange of information;
(b) facilitating effective coordination;
(c) the use and testing of new equipment or Customs procedures;
(d) regular exchange of information to assist in targeting
international illicit trafficking;
(e) the exchange of experts knowledgeable in Customs laws and
regulations, practices and procedures;
(f) training activities and capacity building to develop
specialized skills for Customs personnel; and
(g) any other matter that may from time to time require their
joint consideration and action.

ARTICLE 4
SCOPE OF SPECIFIC ASSISTANCE
1. Upon request, the Customs Administrations shall inform each
other whether goods exported from the territory of one
Customs Administration have been lawfully imported into the
territory of the other Customs Administration or whether
goods imported into the territory of one Customs
Administration have been lawfully exported from the territory
of the other Customs Administration. If requested, the
information shall contain the Customs procedure used for
clearing the goods.
2. Upon request, a requested administration shall facilitate,
special surveillance of:
(a) persons known to the requesting administration to have
committed a Customs offence or suspected of doing so,
particularly those moving into and out of its territory;
(b) goods either in transport or in storage identified by the
requesting administration as giving rise to suspected
illicit traffic toward its territory;
(c) means of transport suspected of being used in offences
within the territory of the requesting administration; and
(d) premises in the territory of the requested administration
known to have been used or suspected of being used in
connection with the commission of a Customs offence in the
territory of the requesting administration.
3. Upon request or on their own initiative, the Customs
Administrations shall furnish to each other information
regarding the activities that may result in offences within
the territory of the other Customs Administration. In
situations that could involve substantial damage to the
economy, public health, public safety, environment, security
or any other vital interests of the territory of the other
Customs Administration, the Customs Administrations, wherever
possible, shall supply such information of their own accord.
4. Upon request, the Customs Administrations shall provide
information relating to transportation and shipment of goods
showing destination, description, quantity, value, origin and
disposition of those goods.

ARTICLE 5
EXCHANGE OF INFORMATION
1. A requesting administration may request for originals of
documents and other materials only in the cases where
availability of copies thereof would be insufficient to
achieve the objectives of the Agreement. Upon request, the
requested administration shall provide properly authenticated
copies of such documents and other materials.
2. Unless the requesting administration specifically requests
originals or copies, the requested administration may
transmit computer based information in any form. The
requested administration shall supply all information
relevant for interpreting or utilizing computer based
information simultaneously.
3. If the requested administration agrees, employees designated
by the requesting administration may examine, in the offices
of the requested administration, information relevant to an
offence and make copies thereof or extract information
therefrom.
4. Originals of documents and other materials that have been
transmitted shall be returned at the earliest opportunity and
forthwith if such a request is made by the requested
administration for their return; rights of the requested
administration or of third parties relating thereto shall
remain unaffected.
5. Wherever the information exchanged pursuant to this Agreement
is in a language other than English, it shall be accompanied
with an authenticated English version.

ARTICLE 6
WITNESSES
1. Except in extraordinary circumstances, the requested
administration shall authorize its employees to appear as
witnesses in judicial or administrative proceedings in the
territory of the requesting administration and to produce
documents, other materials or authenticated copies thereof.
2. Where an employee, requested to appear as a witness, is
entitled to any applicable immunities, the requested
administration will sympathetically consider a waiver of
immunity under such conditions as it determines to be
appropriate.

ARTICLE 7
COMMUNICATION OF REQUESTS
1. Requests pursuant to this Agreement shall be made in writing
directly between nodal officers designated by the respective
Customs Administrations and notified to the other Customs
Administration. Information deemed useful for the execution
of requests shall accompany the request. In urgent
situations, oral requests may be made and accepted, but shall
be promptly confirmed in writing.
2. Requests shall include:
(a) the name of the authority making the request;
(b) the nature of the matter or proceedings;
(c) a brief statement of the facts and offences involved;
(d) the reasons for the request; and
(e) the names and addresses of the parties concerned in the
matter, or proceedings, if known.

ARTICLE 8
EXECUTION OF REQUESTS
1. The requested administration shall take all reasonable
measures to execute a request and shall endeavor to secure
execution of any measure necessary for that purpose.
2. If the requested administration is not the appropriate agency
to execute a request, it shall request the appropriate
domestic agency to execute the request and communicate the
outcome to the requesting administration.
3. The requested administration shall conduct such inspections,
verifications, fact-finding inquiries, or other investigative
steps, including the questioning of experts, witnesses, and
persons suspected of having committed an offence, as are
necessary to execute a request. Requesting administration
employees may be present at the above-mentioned actions
conducted by the requested administration, with the prior
approval of the requested administration, solely in an
advisory capacity.
4. Upon request, the requesting administration shall be advised
of the time to be taken and place of action in execution of a
request.
5. The requested administration shall comply with a request that
a certain procedure be followed to the extent that such
procedure is not prohibited by its domestic laws.
6. The requested administration shall provide the requested
information at the earliest possible, preferably within a
period of 6 months.

ARTICLE 9
CONFIDENTIALITY OF INFORMATION
1. Information obtained under this Agreement shall be accorded
the same degree of confidentiality by the requesting
administration that it applies to similar information in its
possession.
2. Information obtained under this Agreement may only be used or
disclosed for the purposes specified in this Agreement,
including use in judicial, administrative, criminal or
investigative proceedings. Such information may be used or
disclosed for other purposes or to other authorities if the
requested administration has expressly approved such use or
disclosure in writing.
3. Upon request of the requested administration, the requesting
administration shall treat information received as
confidential except to the extent necessary to fulfill the
purposes of this Agreement or to the extent that the
requested administration has given its consent. The requested
administration shall state its reasons for making a request
for confidentiality.
4. This Article shall not preclude the use or disclosure of
information to the extent that there is an obligation to do
so under the Constitution or relevant laws of the requesting
administration in connection with a criminal prosecution. The
requesting administration shall give advance notice of any
such proposed disclosure to the requested administration.

ARTICLE 10
EXEMPTIONS
1. Where the requested administration determines that granting
assistance would infringe upon its security, public policy or
similar essential interests, or would be inconsistent with
its domestic laws or regulations, the requested
administration may refuse or withhold assistance, or may
grant it subject to the satisfaction of certain conditions or
requirements.
2. If the requesting administration would be unable to comply
with a similar request made by the requested administration,
it shall draw attention to that fact in its request.
Compliance with such a request shall be at the discretion of
the requested administration.
3. The requested administration may postpone assistance on the
ground that it will interfere with an on-going investigation,
prosecution or proceeding. In such instance, the requested
administration shall consult with the requesting
administration to determine if assistance can be given
subject to such terms or conditions as the requested
administration may require.
4. In the event that a request cannot be complied with, the
requesting administration shall be promptly notified and
provided with a statement of the reasons for postponement or
denial of the request. Circumstances that might be of
importance for the further pursuit of the matter shall also
be provided to the requesting administration.

ARTICLE 11
COSTS
1. The Parties and their designated representatives shall
normally waive all claims for reimbursement of costs incurred
in the implementation of this Agreement with the exception of
expenses for experts and witnesses, fees of experts, and
costs of translators and interpreters other than employees of
the authorities represented by the Parties.
2. If expenses of a substantial and extraordinary nature are or
will be required to execute the request, the Parties and
their designated representatives 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.
3. Any payments under this Agreement shall be made through TECC
and ITA.

ARTICLE 12
IMPLEMENTATION OF THE AGREEMENT
1. The Customs Administrations shall notify each other details
of the designated nodal officers under the Agreement through
the Parties.
2. The Customs Administrations shall:
(a) communicate directly for the purpose of dealing with matters
arising out of this Agreement.
(b) after consultation, issue any administrative directives
necessary for the implementation of this Agreement; and
(c) endeavour by mutual accord to resolve problems or questions
arising from the interpretation or application of the
Agreement.
3. Conflicts that may not be resolved between Customs
Administrations shall be referred to the Parties who may then
strive to resolve the same through mutual consultations.

ARTICLE 13
APPLICATION
This Agreement shall be applicable to the territories of Customs
Administrations.

ARTICLE 14
ENTRY INTO FORCE AND TERMINATION
1. This Agreement shall enter into force from the first day of
the month succeeding the month of the date of signature.
2. Either Party may terminate this Agreement at any time by
notification to the other Party. The termination shall take
effect three months from the date of notification of
termination to the other Party. Ongoing proceedings at the
time of termination shall nonetheless be completed in
accordance with the provisions of this Agreement.
3. The Parties and their designated representatives shall meet
in order to review this Agreement, as necessary, or at the
end of five years from its entry into force, unless they
notify one another in writing that no such review is
necessary.
4. IN WITNESS WHEREOF the undersigned being duly authorized
thereto by their respective parties have signed this
Agreement on Mutual Administrative Assistance in Customs
Matters.

DONE at New Delhi, this 12th day of July 2011, in two Original
Copies each in the Chinese, Hindi and English languages, all
texts being equally authentic. In case of divergence of
interpretation, the English text shall prevail.

TAIPEI ECONOMIC INDIA-TAIPEI
AND CULTURAL ASSOCIATION IN
CENTER IN NEW TAIPEI
DELHI
翁文棋 (Wenchyi Ong) Pradeep Kumar Rawat
Representative Director General