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1.Signed on September 24, 2015 Entered into force on September 24, 2015
Customs Service of Taiwan and Customs Service of the Republic of
Poland, hereinafter referred to as “ the Parties ”;

Considering that offences against Customs law are prejudicial to
the Parties ’ economic, commercial, fiscal, social, health, and
cultural interests;

Recognizing the need for international cooperation in matters
related to the application and enforcement of Customs law;

Acknowledging the importance to increase effectiveness of
combating smuggling and other customs offences by the creation
of practical cooperation between enforcement structures of the

Have reached the following understanding:

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, their tasks and the range of liability.
III. Cooperation in the prevention of customs offences
The Parties will share anticipating, urgent information on
smuggling and other frauds, for the proper application of
Customs law and for the prevention, investigation and
combating of customs offences and to ensure the security of
the international trade supply chain.
IV. Cooperation in other customs matters of mutual concern
1. The Parties will endeavor to establish simplified control
procedures for reliable operators in Polish and Taiwanese
2. The Parties will cooperate and share experience in the
following matters:
(1) IPR border enforcement measures;
(2) detector dog training;
(3) AEO systems and the risk management applied; and
(4) RFID e-seal application.
V. 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.
VI. 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
than specified in this Memorandum. 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.
VII. 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
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.
VIII. Contact point for Taiwan Customs Service is:
Department of Investigation, Customs Administration
Tel: 8862-2550-7523, 8862-2554-6555
Fax: 8862-2550-8036

Contact points for Customs Service of the Republic of
Poland are:
Customs Department
Tel: +4822 694 5005; Fax: +4822 694 4303

Customs Control, Tax Inspection and Gambling Control
Tel: +4822 694 3850
Fax: +4822 694 3327
IX. This Memorandum of Understanding will supersede the “
Memorandum of Understanding between Customs Service of
Taiwan and Customs Service of the Republic of Poland for
Combat of Customs Fraud ” signed on July 22nd, 2009.

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

Done in duplicate at Warsaw on September 24th, 2015 in the
English language.

_________________ _________________
Ping Jao Jacek Kapica
Director General Undersecretary of State
Customs Director General of
Administration Customs Service
Ministry of Finance, Ministry of Finance,
Taiwan Republic of Poland