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1.Signed on January 27,1992; Entered into force on January 27,1992.
 
This Memorandum of Understanding executed this 27th day of Janu-
ary 1992 at the city of Taipei, ROC, by and between:
MANILA ECONOMIC AND CULTURAL OFFICE (MECO) represented herein by
Joaquin R. Roces, Director,
- and -
TAIPEI ECONOMIC AND CULTURAL OFFICE (TECO) herein represented by
Ta-Jen Liu, Representative,
WITNESSETH :
Whereas, the Philippine Customs and the ROC Customs have engaged
in many forms of cooperation in the past years and this coopera-
tion has been strengthened from time to time with the exchange
of visits by Philippine customs officials to the Republic of Ch-
ina on one end and the ROC customs officials to the Republic of
the Philippines on the other end;
Whereas, it is in the mutual beneficial interests of the qhilip-
pine Customs and the ROC Customs to pursue the path of customs
cooperation which has already been established before by both c-
ostumes authorities;
Whereas, within the limits obtaining under international laws a-
nd the respective national laws and policies of both countries,
the Philippine Customs and the ROC Customs shall undertake to e-
xert their best efforts to concretize certain propositions gear-
ed towards the prevention of smuggling and other customs frauds,
and also improvement of human resources and trade facilitation;
NOW THEREFORE, for and in consideration of the foregoing premis-
es the parties hereby express their intentions to pursue and co-
ncretize, within the aforesaid limits, the following propositio-
ns:
Proposition One: Reinforcement of the
Exchange of Smuggling
Information on Drugs,
Arms and Cigarettes
Proposition Two: Customs Officers
Training Program
Proposition Three: Establishment of ATA
Garnet System
between the Two
Countries to Facilitate
Bilateral Trade and
Passengers.
It is further understood that both parties will pursue in the n-
earest future further discussions on the implementary details a-
fter consultation with their respective government agencies con-
cerned.
IN WITNESS WHEREOF, the parties have affixed their signatures on
the date and at the place above stated.
TAIPEI ECONOMIC & CULTURAL OFFICE
(Signed)
TA-JEN LIU
Representative
Attested by
(Signed)
DE-HO JAN
Director General of
ROC Customs
MANILA ECONOMIC & CULTURAL OFFICE
(Signed)
JOAQUIN R. ROCES
Director
Attested by:
[Signed]
TCMAS V. APACIBLE
Commissioner of the Philippine
Customs