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1.Signed on November 22, 2017 Entered into force on November 22, 2017
EXCHANGE ASSOCIATION (hereinafter individually referred to as
"Side" and collectively referred to as "both Sides"),
considering that customs offences are prejudicial to the
economic, fiscal, social, cultural and commercial interests in
Taiwan and Japan, and recognizing that further cooperation and
mutual assistance in customs matters, including exchange of
information possessed by the Ministry of Finance for the
Taiwanese side and the Ministry of Finance for the Japanese side
(hereinafter individually referred to as "Competent Authority"
and collectively referred to as "Competent Authorities") will be
mutually beneficial for ensuring the soundness of the economic,
fiscal, social and public interests, have agreed to cooperate
with each other to obtain necessary consent of the authorities
with a view to carrying out the following:

For the purposes of this Agreement:
(a) the term "customs laws" means any laws and regulations with
regard to customs matters applicable or enforceable by
either Competent Authority in connection with the
importation, exportation, transshipment, transit, storage
and movement of goods and in connection with any other
customs procedures, including measures of prohibition,
restriction, and control.
(b) the term "Customs territory" means the area in which the
customs laws of Taiwan or Japan are in force, as the case
may be.
(c) the term "customs offence" means any violation or attempted
violation of the customs laws.

1. Both Sides shall assure that the cooperation and mutual
assistance in customs matters will contribute to the
Competent Authorities' proper application of customs laws and
prevention of, investigation of and combat against any
customs offences within the scope of this Agreement.
2. Both Sides shall promote cooperation on simplification and
harmonization of customs procedures in close cooperation with
the Competent Authorities.
3. This Agreement shall be implemented by both Sides in
accordance with the laws and regulations of their respective
Customs territories.

1. Both Sides shall promote cooperation in exchanging
information which is necessary for the Competent Authorities
to ensure proper application of customs laws and to prevent,
investigate and combat any customs offence, particularly the
information regarding illicit traffic of the narcotic drugs
and psychotropic substances and precursors. Information shall
be exchanged in a way agreed upon by both Sides which is
acceptable to the Competent Authorities.
2. Both Sides shall, when it is necessary and appropriate for
the Competent Authorities, promote the exchange of experts
knowledgeable in customs laws, practices and procedures to
develop specialized skills for customs personnel.

1. Requests under this Agreement shall be made in writing in
English. Information deemed useful for the compliance with
such requests may accompany the requests. When the urgency of
the situation so requires, oral requests may also be made and
accepted, but shall be promptly confirmed in writing.
2. Requests made pursuant to paragraph 1 of this Article shall
include the following:
(a) the name of the Competent Authority of the Customs territory
where the requesting Side was established;
(b) the nature of the proceedings in respect of which the
request is made;
(c) the object and the reason for the request;
(d) the names and addresses of the persons to whom the requests
relate, if known; and
(e) a brief description of the matter under consideration and
the legal elements involved.

1. The requested Side shall take all reasonable measures to
comply with the request.
2. Both Sides shall exchange the contact details of the
Competent Authorities, with a view to enabling the Competent
Authorities to communicate with each other in urgent
circumstances and to carry out coordination between them
within the framework of the respective laws and regulations,
in order to intercept illicit importation and exportation of
the goods that constitute a customs offence. Any changes to
the contact details shall be notified without delay.

1. Information received pursuant to this Agreement shall be used
solely for the purposes of this Agreement. The information
shall be provided only to the Competent Authority of the
Customs territory where the requesting Side was established.
2. Notwithstanding the second sentence of paragraph 1 of this
Article, unless otherwise notified in advance by the
requested Side, the received information may be provided to
the relevant law enforcement authorities of the Customs
territory where the requesting Side was established, which
may use such information under the conditions stipulated in
this Agreement.
3. The confidentiality of any information received pursuant to
this Agreement shall be maintained at least at the same level
of protection as under the laws and regulations of the
Customs territory where the requested Side was established.
The information shall not be disclosed to any third party
without prior consent by the Competent Authority of the
Customs territory where the requested Side was established.
4. Information received by the Competent Authority pursuant to
this Agreement shall not be used in criminal proceedings,
including as evidence in a criminal court.

1. In case where assistance under this Agreement would infringe
upon the economic, fiscal, social, public or other
substantial interests of the Customs territory where the
requested Side was established, involve a violation of
industrial, commercial or professional secrecy, or be
inconsistent with applicable laws and regulations of the
Customs territory where the requested Side was established,
the assistance may be declined or withheld, or may be made
subject to the satisfaction of certain conditions or
2. If compliance with a request for assistance would not be
reciprocated, this fact shall be made explicit by the
requesting Side. Compliance with such a request shall be at
the discretion of the requested Side.
3. Assistance may be withheld or postponed by the requested Side
on the ground that such assistance will interfere with an
ongoing investigation, prosecution or judicial proceeding of
the Customs territory where the requested Side was
established. In such cases, consultation shall be held
between both Sides to determine if assistance can be given
subject to any terms or conditions as may be required.
4. If the requested Side considers that the effort required to
fulfill a request is clearly disproportionate to the
perceived benefit to the requesting Side, it may decline to
provide the requested assistance.
5. Where assistance is declined, withheld or postponed, reasons
for the declining, withholding or postponement shall be
6. The Side which makes a request pursuant to this Agreement
shall take into account the associated resource and cost
implications for the requested Side in responding to the

1. Subject to paragraph 2 of this Article, each Side shall be
responsible for its own expenses incurred in the
implementation of this Agreement.
2. If expenses of a substantial and extraordinary nature are or
will be required to execute the request, both Sides 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.

This Agreement shall enter into force on the date of signature.
This Agreement may be modified at any time by mutual consent of
both Sides. Either Side may terminate this Agreement by giving
three months prior written notice to the other Side of its
intention to terminate this Agreement. Requests for assistance
received before a notice of termination is given shall be
executed in accordance with this Agreement.

This Agreement has been made in the English language.

In witness whereof, the representative of the Taiwan-Japan
Relations Association and the representative of the Japan-Taiwan
Exchange Association, signed this Agreement in Tokyo, on 22
November, 2017.

For the Taiwan-Japan For the Japan-Taiwan Exchange
Relations Association Association

Representative Representative