The Taipei Economic and Cultural Office in Canada and the
Canadian Trade Office in Taipei, hereinafter referred to as the
“ Participants ”,

RECOGNIZING the importance of promoting co-operation between the
Customs Administrations through the sharing of experiences and
best practices in customs related matters,

BELIEVING that offences against Customs laws are prejudicial to
the economic, fiscal, social, cultural, commercial and security
interests of Taiwan and Canada, RECOGNIZING that the Customs
Administrations play an important role in economic development
through facilitating the flow of goods and in assisting in the
protection of society from the threat of transnational organized
crime and terrorism,

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

FURTHER RECOGNIZING that closer ties between the Customs
Administrations will afford opportunities to maximize
contribution to the mandate and activities of relevant
international fora such as the World Customs Organization (WCO),
World Trade Organization (WTO) and the Asia Pacific Economic
Cooperation (APEC),

HAVE COME TO THE FOLLOWING UNDERSTANDING:

DEFINITIONS
1. For the purposes of this Arrangement:
(a)“ Customs Administrations ” means the Taiwan Department of
Customs Administration, Ministry of Finance and the Canada
Border Services Agency; and
(b)” Customs laws ” means the statutory and regulatory
provisions concerning importation, exportation, and transit
of goods, which are administered and enforced by the Customs
Administrations.

SCOPE OF THE ARRANGEMENT
2. The Participants understand that:
(a) All assistance and cooperation under this Arrangement will
be provided and implemented in accordance with the laws and
regulations applicable to the Customs Administrations and
within the limits of their competence and available
resources.
(b) All assistance and cooperation under this Arrangement will
be subject to the approval of each of the Customs
Administrations.
(c) Both Customs Administrations will not disclose information
that constitutes “ Customs information ”, as defined in
their respective applicable legislation, in providing
assistance or cooperation under this Arrangement.

CUSTOMS COOPERATION
3. The Participants understand that specific areas of
co-operation between the Customs Administrations may include:
(a) Research, development, and testing of new customs procedures
and new enforcement tools and techniques;
(b) Simplification of customs procedures and, where possible,
harmonization of customs procedures;
(c) Implementation of international standards and practices,
such as those under the auspices of the World Customs
Organization;
(d) Explore the possibility of further cooperation on mutual
recognition of authorized economic operators; and
(e) Other areas of co-operation identified by the Customs
Administrations.

4. The Participants understand that the Customs Administrations
may endeavour to promote direct personal relations between
each other by making officers or technical experts available
for the purpose of sharing expertise and advancing the
understanding of their respective Customs laws and
procedures.

COSTS
5. The Participants understand that:
(a) Each Customs Administration will pay for its own expenses
incurred in providing assistance or participating in any
cooperative activities under this Arrangement including but
not limited to travel related expenses, unless they decide
otherwise.
(b) If expenses of a substantial or extraordinary nature are or
will be required to provide assistance or to participate in
any cooperative activities under this Arrangement, the
Customs Administrations will consult to determine how the
assistance or cooperation may be provided as well as the
manner in which the costs will be borne.
(c) All assistance and cooperation under this Arrangement will
be subject to the availability of resources by the Customs
Administrations.

IMPLEMENTATION OF THE ARRANGEMENT
6. The Participants understand that the Customs Administrations
will endeavour to resolve by consultations any difference in
the interpretation or application of this Arrangement.

FINAL PROVISIONS
7.
(a) This Arrangement will come into effect on the date of the
signature by the Participants.
(b) The Participants may amend this Arrangement upon their
mutual written consent and in consultation with the Customs
Administrations.
(c) The Participants may terminate this Arrangement by giving a
three months prior written notice to the other Participant
and to each of the Customs Administrations.
(d) Any notices or written communication pursuant to this
Arrangement will be sent directly to the designated
officials identified in the Annex.

SIGNED in duplicate, at Taipei on this 16th day of April 2012,
in the Chinese, English and French languages, each version being
equally valid.

For The Taipei Economic For The Canadian Trade
and Cultural Office in Office
Canada in Taipei

David, Tawei Lee Scott Fraser
Representative Executive Director