Agreement with the Republic of Korea

KEY POINTS

The agreement provides for cooperation in areas ranging from the research, development and testing of new customs procedures to the simplification, harmonisation and computerisation of those procedures.

The parties also assist each other in preventing and investigating breaches of customs legislation.

Customs cooperation

The parties agree to cooperate in:

• the research, development and testing of new customs procedures;
• the training and exchange of staff;
• the simplification, harmonisation and computerisation of customs procedures;
• the exchange of professional, scientific and technical data relating to customs legislation;
• the exchange of information on actions undertaken with other countries in relation to technical assistance.

Mutual administrative assistance

The agreement provides for 2 types of assistance:

• spontaneous assistance: the parties may provide each other with assistance on their own initiative if they consider that to be necessary for the correct application of customs legislation;
• assistance on request: the requested authority² must provide the applicant authority³ with all relevant information to enable it to ensure that customs legislation is correctly applied. The information may concern breaches of customs legislation and irregular export and import procedures between the two parties. Special surveillance may be requested in all suspect cases. Such surveillance may be applied to any natural or legal person, any place, movement of goods or means of transport which is or may be linked or used to commit breaches of customs legislation.

Formal aspects and exceptions to assistance

Requests for assistance must be:

• made in writing, except in urgent cases where oral requests may be made, confirmed in writing afterwards;
• accompanied by all the information needed for their execution, including: the applicant authority, the measure requested, the object of and the reason for the request, the legislation involved and the natural or legal persons who are the target of the investigation.

The requested authority:

• supplies information it already possesses and carries out appropriate enquiries;
• may refuse to provide assistance if to do so would be likely to prejudice the sovereignty, public policy, security or other essential interests of one of the parties.

The request to provide assistance may also be refused where it would:

• violate an industrial, commercial or professional secret; or
• involve currency or tax regulations other than customs legislation.

The agreement:

• contains confidentiality clauses in relation to the information supplied. A high level of protection is given to personal data;
• allows for the establishment of a Joint Customs Cooperation Committee which ensures the proper functioning of the agreement and examines all issues arising from its application.