The Taipei Economic and Cultural Office in Tel-Aviv and the
Israel Economic and Cultural Office in Taipei, hereinafter
referred to as "the Parties";
Considering that offenses against customs laws are prejudicial
to the economic, fiscal and commercial interests of the customs
territories in which their customs laws are applied;
Considering the importance of assuring the accurate assessment
of customs duties and other taxes on the importation and
exportation of goods, the correct determination of the
classification, value and origin of such goods, as well as the
proper implementation of measures of prohibition, restriction
and control;
Recognizing the need for cooperation in matters related to the
administration and enforcement of the customs laws;
Convinced that action against customs offenses can be made more
effective by cooperation between the competent authorities;
Have agreed as follows:

ARTICLE 1
DEFINITIONS
For the purposes of the present Agreement:
1.the term "competent authorities" means the designated
representative of the Taipei Economic and Cultural Office in
Tel-Aviv-the Taiwan Department of Customs Administration,
Ministry of Finance; the designated representative of the
Israel Economic and Cultural Office in Taipei - Customs
Directorate of The Israel Tax Authority.
2.the term "controlled delivery" means the technique of allowing
illicit consignments which contain or are suspected of
containing narcotic drugs, psychotropic substances, or
substances substituted for them, or other goods as agreed upon
by the competent authorities, to pass out of, through, or into
the customs territories, with the knowledge and under the
supervision of the competent authorities, with a view to
investigating offenses and identifying persons involved in the
commission thereof.
3.the term "customs laws" means the laws and regulations
enforced by the competent authorities 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
respecting the movement of controlled items across the
boundaries of their customs territories.
4.the term "information" means data in any form, documents,
records, and reports or certified or authenticated copies
thereof.
5.the term "offense" means any violation or attempted violation
of the customs laws.
6.the term "person" means any natural or legal person.
7.the term "requesting competent authority" means the competent
authority that requests assistance or that receives such
assistance on a competent authority's own initiative.
8.the term "requested competent authority" means the competent
authority from which assistance is requested or that provides
such assistance on its own initiative.
9.the terms "customs territory" or "customs territories" means
the territory or territories in which the competent
authorities of the parties apply their respective customs
laws.

ARTICLE 2
SCOPE OF AGREEMENT
1.The competent authorities shall assist each other, in
accordance with the provisions of this Agreement, in order to
insure the proper application of customs laws, the accurate
assessment of customs duties and taxes on the importation and
exportation of goods and the correct determination of the
classification, value and origin of such goods, as well as in
preventing, investigating, and combating any offense.
2.Each competent authority shall execute requests for assistance
made pursuant to this Agreement in accordance with the
domestic law of its customs territory.
3.This Agreement is intended solely for mutual assistance
between the competent authorities; the provisions of this
Agreement shall not give rise to a right on the part of any
person to obtain, suppress, or exclude any evidence, or to
impede the execution of a request.
4.Assistance pursuant to this Agreement shall not include the
arrest or detention of persons nor the collection or forced
collection of customs duties, other taxes, fines or other
monies.

ARTICLE 3
SCOPE OF GENERAL ASSISTANCE
1.Upon request, a competent authority 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 other competent authority.
2.Upon request or upon its own initiative, a competent authority
may provide assistance in the form of information, including,
but not limited to, information concerning:
a.methods and techniques of processing passengers and cargo;
b.the successful application of enforcement aids and
techniques;
c.enforcement actions that might be useful to suppress
offenses and, in particular, special means of combating
offenses; and
d.new methods used in committing offenses.
3.The competent authorities may cooperate in:
a.establishing and maintaining channels of communication to
facilitate the secure and rapid exchange of information;
b.facilitating effective coordination;
c.the consideration and testing of new equipment or customs
procedures;
d.furnishing on a continuing basis information to assist in
combating international traffic in illicit goods;
e.the exchange of experts knowledgeable in customs
enforcement, laws, regulations, practices and procedures;
f.training activities and assistance in developing specialized
skills for customs personnel; and
g.any other general administrative matters that may from time
to time require their joint action.

ARTICLE 4
SCOPE OF SPECIFIC ASSISTANCE
1.Upon request, the competent authorities shall inform each
other whether goods exported from or imported into one customs
territory have been lawfully imported into or exported from
the other customs territory. If requested, the information
shall contain the customs procedure used for clearing the
goods.
2.Upon request, the requested competent authority shall
exercise, to the extent of its ability and within the limits
of its available resources, special surveillance on:
a.persons known to the requesting competent authority to have
committed a customs offense or that are suspected of doing
so, particularly those moving into and out of its customs
territory;
b.goods either in transport or in storage identified by the
requesting competent authority as giving rise to suspected
illicit traffic into its customs territory; and
c.means of transport suspected of being used in offenses
within the customs territory of the requesting competent
authority.
3.Upon request or on their own initiative, the competent
authorities shall furnish each other information regarding
activities that may result in offenses within the customs
territory of the other competent authority. In situations that
could involve substantial damage to the economy, public
health, public security, or similar vital interest of the
customs territory of the other competent authority, the
competent authorities, wherever possible, shall supply such
information without being requested to do so.

ARTICLE 5
FILES AND DOCUMENTS
1.Upon request, the competent authorities shall provide
information relating to the transportation and shipment of
goods showing the value, origin, destination, and disposition
of those goods.
2.Upon request, the requested competent authority shall properly
authenticate copies of such files, documents, and other
materials provided to the requesting competent authority. The
requesting competent authority may request originals of files,
documents, and other materials only where copies would be
insufficient. Such originals shall be returned as soon as
possible. Upon request originals necessary for adjudicative or
similar purposes shall be returned without delay.
The transmission of originals of files, documents and other
materials shall not affect the rights of the requested
competent authority, nor of third persons.
3.Unless the requesting competent authority specifically
requests originals or copies, the requested administration may
transmit computer-based information in any form. The requested
competent authority shall supply all information relevant for
interpreting or utilizing the computer-based information at
the same time.
4.If the requested competent authority agrees, employees
designated by the requesting competent authority may examine,
in the offices of the requested competent authority,
information relevant to an offense and make copies thereof or
extract information there from.

ARTICLE 6
WITNESSES
Except in extraordinary circumstances, the requested competent
authority shall authorize its employees, if such employees so
consent, to appear as witnesses in judicial or administrative
proceedings in the customs territory whose competent authority
initiated the request and to produce files, documents, or other
materials or authenticated copies thereof.
Such a request shall include the date and type of the
proceeding, the names of the parties involved, and the capacity
in which the employee is to appear.

ARTICLE 7
COMMUNICATION OF REQUESTS
1.Requests pursuant to this Agreement shall be made in writing
directly between employees designated by the respective
competent authorities. 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 competent authority making the request;
b.the nature of the matter or proceedings;
c.the assistance sought, the object of and the reason for the
request;
d.a brief description of the matter under consideration and
the legal elements involved; and
e.the names and addresses of the parties concerned in the
matter, or proceeding, if known.
3.All requests shall be submitted in the English language.
4.If a request does not meet the formal requirements as per
paragraph 2 of this Article, its correction or completion may
be requested. The ordering of precautionary measures need not
be affected thereby.

ARTICLE 8
EXECUTION OF REQUESTS
1.The requested competent authority shall take all reasonable
measures to execute a request within a reasonable amount of
time and, shall initiate any measure necessary for that
purpose.
2.If the requested competent authority is not the appropriate
authority to execute a request, it shall either promptly
transmit it to the appropriate authority, which shall act upon
the request according to its powers under the domestic law of
its customs territory or, advise the requesting competent
authority of the appropriate procedure to be followed
regarding such a request.
3.The requested competent authority shall conduct such
inspections, verifications, fact-finding inquiries, or other
investigative measures, including the questioning of experts,
witnesses, and persons suspected of having committed an
offense, as are necessary to execute a request. The results of
such investigations, verifications, inspections and
fact-finding inquiries shall be communicated as soon as
possible to the requesting competent authority.
4.
a.Upon request, and under any terms and conditions it may set,
the requested competent authority may allow employees of the
requesting competent authority to be present in its customs
territory, when its employees are investigating offenses
which are of concern to the latter, including allowing their
presence at investigations.
b.The presence of employees of the requesting competent
authority in the customs territory of the requested
competent authority shall be solely in an advisory capacity.
Nothing in this Article shall be construed to allow them to
exercise any legal or investigative powers granted to
employees of the requested competent authority under the
laws of its customs territory.
5.Employees of the requesting competent authority, authorized to
investigate offenses against customs laws, may ask that
employees of the requested competent authority examine any
relevant information, including books, registers and other
documents or data-media, and supply copies thereof or provide
any other information relating to the offense.
6.When employees of the requesting competent authority are
present in the customs territory of the requested competent
authority pursuant to this Agreement, they must be able, at
all times, to furnish proof of their identity and shall be
responsible for any offenses they might commit.
7.The requested competent authority shall comply with a request
that a certain procedure be followed to the extent that such
procedure is not prohibited by the domestic law of its customs
territory.
8.The requesting competent authority shall, if it so requests,
be advised of the time and place of the action to be taken in
response to a request so that such action may be coordinated.

ARTICLE 9
CONFIDENTIALITY OF INFORMATION
1.Information obtained under this Agreement may only be used or
disclosed for the purposes specified in this Agreement,
including use in judicial, administrative, or investigative
proceedings. Such information may be used or disclosed for
other purposes to other authorities of the customs territory
of the requesting competent authority if the requested
competent authority has expressly approved such use or
disclosure in writing.
2.Any information or other communications received by one of the
competent authorities pursuant to this Agreement, shall be
treated as confidential and shall not be communicated to any
other person or entity outside the requesting competent
authority that received them, except as provided for in this
Agreement.
3.Information transferred to other authorities of the customs
territory of the requesting competent authority in accordance
with the provisions of this Agreement shall be treated as
confidential and shall enjoy any and all protection afforded
to similar information under the laws of confidentiality and
secrecy as provided for in the domestic law of the customs
territory whose competent authority received them.
4.The provisions of Paragraph 2 of this Article shall not apply
to cases concerning offenses relating to narcotic drugs and
psychotropic substances. Such information may be communicated
to other authorities in the customs territory of the requested
competent authority directly involved in combating illicit
drug traffic. In addition, information on offenses relating to
the public health, public security or environmental protection
in the customs territory of the requested competent authority
whose competent authority received the information may be
conveyed to its authorities which deal with such matters.
5.The requesting competent authority shall not use evidence or
information obtained under this Agreement for purposes other
than those stated in the request without the prior written
consent of the requested competent authority.

ARTICLE 10
EXEMPTIONS
1.Where the competent authority of the customs territory that
received the request determines that granting assistance would
infringe upon the security, public policy or similar essential
interests, involve the violation of a commercial, industrial
or professional secret or would be inconsistent with the
domestic law and regulations of its customs territory,
assistance may be refused or withheld, or may be granted
subject to the satisfaction of certain conditions or
requirements.
2.If the requesting competent authority would be unable to
comply if a similar request were made by the requested
competent authority, it shall draw attention to that fact in
its request. Compliance with such a request shall be at the
discretion of the requested competent authority.
3.The requested competent authority may postpone assistance on
the grounds that it will interfere with an ongoing
investigation, prosecution, or proceeding. In such an
instance, the requested competent authority shall consult with
the requesting competent authority to determine if assistance
can be given subject to such terms or conditions as the
requested competent authority may require.
4.In the event that a request cannot be complied with, the
requesting competent authority shall be promptly notified and
provided with a statement of the reasons for the 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 competent authority.

ARTICLE 11
COSTS
1.The competent authorities 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 of their
respective customs territories.
2.If expenses of a substantial or extraordinary nature are or
will be required to execute the request, the competent
authorities 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.

ARTICLE 12
IMPLEMENTATION OF THE AGREEMENT
The competent authorities:
a.shall communicate directly for the purpose of dealing with
matters arising out of this Agreement;
b.may after consultation, issue any administrative directives
necessary for the implementation of this Agreement; and
c.shall endeavor by mutual accord to resolve problems or
questions or any other matters arising from the interpretation
or application of this Agreement.

ARTICLE 13
APPLICATION
This Agreement shall be applicable to the customs territories in
which the competent authorities apply their respective customs
laws.

ARTICLE 14
ENTRY INTO FORCE AND TERMINATION
1.This Agreement shall enter into force on the date of the last
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 competent authorities may meet, upon request, to discuss
any matters arising from this Agreement.

DONE in duplicate in the English language.

On behalf of On behalf of
Taipei Economic and Cultural Israel Economic and Cultural
Office Office
In Tel-Aviv in Taipei

NAME： __________________ NAME： ___________________

TITLE： __________________ TITLE： ___________________

DATE： ___________________ DATE： ___________________