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1.Signed on July 22, 2009; Entered into Force on July 22, 2009
To increase effectiveness of combating smuggling and other
customs offences by the creation of practical cooperation
between enforcement structures of Customs Service of the
Republic of Poland and Customs Service of Taiwan, hereinafter
referred to as “the Parties”, it is proposed to take the
following joint actions.

I. General Provisions

The Memorandum of Understanding represents an administrative and
cooperative commitment by both sides. All activities of each
party and its designated implementing agents under this
Memorandum of Understanding should be carried out in accordance
with the laws and regulations of its territory and applicable
international agreements.

II. Organizational aspects of cooperation

The Parties shall prepare the list of persons authorized to
contact each other for enforcement matters. The Parties shall
inform each other immediately about any changes of the contact
persons. The Parties share information about tasks and the range
of liability of the persons enlisted above.

III. Prevention of customs offences relating to turnover of

In order to detect, prevent and disclose customs offences, the
authorized persons mentioned above shall share anticipating,
urgent information on smuggling and other frauds.

IV. Cooperation in combating international terrorism

The authorized persons mentioned above will share urgent
information concerning illegal import, export and transit of
goods when the information indicates the participation of
terrorist organizations.

V. Data protection

The exchange of information between both Customs Services does
not infringe national and European Union’s regulations on data
protection. Any information received under this Memorandum of
Understanding shall not be transferred to other agencies or be
used for other purposes including for use as evidence in
administrative or judicial proceedings. This article will remain
in effect between Customs Service of Taiwan and Customs Service
of the Republic of Poland notwithstanding the termination of
this Memorandum of Understanding.

VI. Date of entry into force, modification, and duration

1. This Memorandum of Understanding may be modified in writing
by the Parties’ mutual consent. Any such modification may
take effect upon signature by the Parties.

2. If either Party wishes to terminate its cooperation under
this Memorandum of Understanding, it should endeavor to
provide at least 90 days’ advance written notice to the
other Party.

3. This Memorandum of Understanding will come into effect on the
date of signature and will be done in duplicate in Taipei on
July 22, 2009 in the English language.

VII. Contact points for Customs Service of the Republic of
Poland are:

Customs Policy Department
Tel: +4822 694 5005;
Fax: +4822 694 4303

Department of Customs – Excise Control and Control of Games
Tel: +4822 694 5684
Fax: +4822 694 3205

Contact point for Taiwan Customs Service is:
Department of Investigation, Directorate General of Customs
Tel: 8862-2550-7523,
Fax: 8862-2550-8036

VIII. IN WITNESS WHEREOF the undersigned, being duly authorized,
have signed this Memorandum of Understanding.

Jacek Kapica Mao Lee
On behalf of the Minister On behalf of the Minister
of Finance of Finance
Director General of Acting Director General of
Customs Service Customs Service
the Republic of Poland Taiwan