1. © World Customs Organization Customs Cooperation - Overview of Article 12 of the WTO TFA

2. Why? - To meet common challenges  Illicit trade and cross-border smuggling  Evasion of taxes and duties  Illicit financial flows  Money laundering Shared goal of securing government revenues, combating illicit activities and facilitating legitimate trade 2

3. Recent Global Developments - Renewed focus on exchange of information 3  The WTO TFA –Article 12 on Customs Cooperation  The OECD Standard for Automatic Exchange Information of Financial Account Information

4. Article 12 of the WTO TFA - Broad Features  Voluntary compliance - Sharing of best practices  Stringent measures for non-compliants  Mechanism for exchange of information  Flexibility for bilateral, plurilateral and regional agreements © World Customs Organization

5. Article 12 of the WTO TFA - Exchange of Information  What  Information as contained in declarations and accompanying documents- invoice, packing list, country of origin and bill of lading  Why  To verify suspected declarations  When  Reasonable ground to doubt truth and accuracy of the declaration  After conducting the appropriate verification, including the inspection of available documents  How  Written request to contact point mentioning brief issue and purpose  Prioritization of requests  Subject to  Domestic laws and legal system with regard to data privacy laws of the requested Member  Level of protection and confidentiality to the shared information  Only for Customs use  Public interest  Ongoing proceedings  Consent of importer/exporter, if needed.  Legitimate commercial interests Useful in ensuring compliance with Customs and other government agencies (classification and valuation) and making correct assessment of taxes and duties. © World Customs Organization

6. Article 12 of the WTO TFA - Limitations  Does not cover the exchange of information about smuggling or other forms of illicit trade  Only on request- no voluntary, no spontaneous and no automatic  No distinction between nominal data and non nominal data  No verification of the accuracy  No enquiry or investigation or calling for additional documents  No translation © World Customs Organization

7. WCO Instruments and Tools - Comprehensive Approach  Revised Kyoto Convention (RKC)  SAFE Framework of Standards  Nairobi Convention  Johannesburg Convention (have not come into force)  Model Bilateral Agreement  Guide to the Exchange of Customs Valuation Information  Globally Networked Customs (GNC) Feasibility Study  WCO Council recommendations on mutual cooperation and administrative assistance  Customs Enforcement Network Global Application (CEN)  National Customs Enforcement Network Application (nCEN)  Customs Enforcement Network Communication Platform (CENcomm) © World Customs Organization

8. Creating synergies! 8 4Cs Coordination Cooperation Communication Collaboration

9. Thank you!! © World Customs Organization