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14.5.2011 Official
Journal
of
the
European
Union
L
127/1415
PROTOCOL
on mutual administrative assistance in customs matters
Article 1
(a) whether goods exported from the territory of one of the
Parties have been properly imported into the territory of the
Definitions
other Party, specifying, where appropriate, the customs
For the purposes of this Protocol:
procedure applied to the goods;
(a) customs legislation shall mean any legal or regulatory
(b) whether goods imported into the territory of one of the
provisions applicable in the territories of the Parties,
Parties have been properly exported from the territory of
governing the import, export and transit of goods and
the other Party, specifying, where appropriate, the customs
their placing under any other customs regime or procedure,
procedure applied to the goods.
including measures of prohibition, restriction and control;
3. At the request of the applicant authority, the requested
(b) applicant authority shall mean a competent administrative
authority shall, within the framework of its legal or regulatory
authority which has been designated by a Party for this
provisions, take the necessary steps to ensure special
purpose and which makes a request for assistance on the
surveillance of:
basis of this Protocol;
(a) natural or legal persons in respect of whom there are
reasonable grounds for believing that they are or have
(c) requested authority shall mean a competent administrative
been involved in operations in breach of customs legis
authority which has been designated by a Party for this
lation;
purpose and which receives a request for assistance on
the basis of this Protocol;
(b) places where stocks of goods have been or may be
assembled in such a way that there are reasonable
(d) personal data shall mean all information relating to an
grounds for believing that these goods are intended to be
identified or identifiable individual;
used in operations in breach of customs legislation;
(e) operation in breach of customs legislation shall mean any
(c) goods that are or may be transported in such a way that
violation or attempted violation of customs legislation.
there are reasonable grounds for believing that they are
intended to be used in operations in breach of customs
Article 2
legislation;
Scope
(d) means of transport that are or may be used in such a way
1. The
Parties
shall
assist
each
other,
in
the
areas
within
their
that there are reasonable grounds for believing that they are
competence, in the manner and under the conditions laid down
intended to be used in operations in breach of customs
in this Protocol, to ensure the correct application of customs
legislation.
legislation, in particular by preventing, investigating and
combating operations in breach of that legislation.
Article 4
Spontaneous assistance
2. Assistance
in
customs
matters,
as
provided
for
in
this
Protocol, shall apply to any administrative authority of the
The Parties shall assist each other, at their own initiative and in
Parties which is competent for the application of this
accordance with their legal or regulatory provisions, if they
Protocol. It shall not prejudice the rules governing mutual
consider that to be necessary for the correct application of
assistance in criminal matters. Nor shall it cover information
customs legislation, particularly by providing information
obtained under powers exercised at the request of a judicial
obtained pertaining to:
authority, except where communication of such information
is authorised by that authority.
(a) activities which are or appear to be operations in breach of
customs legislation and which may be of interest to the
3. Assistance
to
recover
duties,
taxes
or
fines
is
not
covered
other Party;
by this Protocol.
(b) new means or methods employed in carrying out
operations in breach of customs legislation;
Article 3
Assistance on request
(c) goods known to be subject to operations in breach of
customs legislation;
1. At the request of the applicant authority, the requested
authority shall provide it with all relevant information which
(d) natural or legal persons in respect of whom there are
may enable it to ensure that customs legislation is correctly
reasonable grounds for believing that they are or have
applied, including information regarding activities noted or
been involved in operations in breach of customs legis
planned which are or could be operations in breach of
lation;
customs legislation.
(e) means of transport in respect of which there are reasonable
2. At the request of the applicant authority, the requested
grounds for believing that they have been, are, or may be
authority shall inform it:
used in operations in breach of customs legislation.

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L 127/1416
EN
Official Journal of the European Union
14.5.2011
Article 5
to be carried out. This provision shall also apply to any other
authority to which the request has been addressed by the
Delivery, notification
requested authority when the latter cannot act on its own.
At the request of the applicant authority, the requested
authority shall, in accordance with legal or regulatory provisions
2. Requests
for
assistance
shall
be
executed
in
accordance
applicable to the latter, take all necessary measures in order:
with the legal or regulatory provisions of the requested Party.
(a) to deliver any documents; or
3. Duly
authorised
officials
of
a
Party
may,
with
the
agreement of the other Party involved and subject to the
(b) to notify any decisions,
conditions laid down by the latter, be present to obtain in
the offices of the requested authority or any other concerned
emanating from the applicant authority and falling within the
authority in accordance with paragraph 1, information relating
scope of this Protocol, to an addressee residing or established in
to activities that are or may be operations in breach of customs
the territory of the requested authority.
legislation which the applicant authority needs for the purposes
of this Protocol.
Requests for delivery of documents or notification of decisions
shall be made in writing in an official language of the requested
4. Duly
authorised
officials
of
a
Party
involved
may,
with
the
authority or in a language acceptable to that authority.
agreement of the other Party involved and subject to the
conditions laid down by the latter, be present at enquiries
Article 6
carried out in the latter’s territory.
Form and substance of requests for assistance
Article 8
1. Requests pursuant to this Protocol shall be made in
writing. They shall be accompanied by the documents
Form in which information is to be communicated
necessary to enable compliance with the request. When
1. The requested authority shall communicate results of
required because of the urgency of the situation, oral requests
enquiries to the applicant authority in writing together with
may be accepted, but must be confirmed in writing
relevant documents, certified copies or other items.
immediately.
2. This
information
may
be
in
computerised
form.
2. Requests
pursuant
to
paragraph
1
shall
include
the
following information:
3. Original
documents
shall
be
transmitted
only
upon
request in cases where certified copies would be insufficient.
(a) the applicant authority;
These originals shall be returned at the earliest opportunity.
(b) the measure requested;
Article 9
(c) the object of and the reason for the request;
Exceptions to the obligation to provide assistance
(d) the legal or regulatory provisions and other legal elements
1. Assistance may be refused or may be subject to the satis
involved;
faction of certain conditions or requirements, in cases where a
Party is of the opinion that assistance under this Protocol
(e) indications as exact and comprehensive as possible on the
would:
natural or legal persons who are the target of the investi
gations;
(a) be likely to prejudice the sovereignty of a Member State of
the European Union or that of Korea which has been
(f) a summary of the relevant facts and of the enquiries already
requested to provide assistance under this Protocol; or
carried out.
(b) be likely to prejudice public policy, security or other
3. Requests
shall
be
submitted
in
an
official
language
of
the
essential interests, in particular in the cases referred to
requested authority or in a language acceptable to that
under Article 10.2; or
authority.
(c) violate an industrial, commercial or professional secret.
4. If
a
request
does
not
meet
the
formal
requirements
set
out
above, its correction or completion may be requested; in the
2. Assistance
may
be
postponed
by
the
requested
authority
meantime precautionary measures may be ordered.
on the ground that it will interfere with an ongoing investi
gation, prosecution or proceeding. In such a case, the requested
Article 7
authority shall consult with the applicant authority to determine
if assistance can be given subject to such terms or conditions as
Execution of requests
the requested authority may require.
1. In
order
to
comply
with
a
request
for
assistance,
the
requested authority shall proceed, within the limits of its
3. Where
the
applicant
authority
seeks
assistance
which
it
competence and available resources, as though it were acting
would itself be unable to provide if so requested, it shall
on its own account or at the request of other authorities of that
draw attention to that fact in its request. It shall then be for
same Party, by supplying information already possessed, by
the requested authority to decide how to respond to such a
carrying out appropriate enquiries or by arranging for them
request.

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EN
14.5.2011 Official
Journal
of
the
European
Union
L
127/1417
4. For
the
cases
referred
to
in
paragraphs
1
and
2,
the except, as appropriate, for expenses to experts and witnesses,
decision of the requested authority and the reasons therefor
and those to interpreters and translators who are not public
must be communicated to the applicant authority without
service employees.
delay.
Article 13
Article 10
Implementation
Information exchange and confidentiality
1. The
implementation
of
this
Protocol
shall
be
entrusted
on
1. Any
information
communicated
in
whatsoever
form the one hand to the customs authorities of Korea and on the
pursuant to this Protocol shall be of a confidential or restricted
other hand to the competent services of the European
nature, depending on the rules applicable in each Party. It shall
Commission and the customs authorities of the Member
be covered by the obligation of official secrecy and shall enjoy
States of the European Union as appropriate. They shall
the protection extended to similar information under the
decide on all practical measures and arrangements necessary
relevant laws of the Party that received it and the corresponding
for its application, taking into consideration the rules in force
provisions applying to European Union authorities.
in particular in the field of data protection. They may
2. Personal
data
may
be
exchanged
only
where
the
Party recommend to the competent bodies amendments which they
which may receive them undertakes to protect such data in at
consider should be made to this Protocol.
least an equivalent way to the one applicable to that particular
case in the Party that may supply them.
2. The
Parties
shall
consult
each
other
and
subsequently
keep
each other informed of the detailed rules of implementation
3. The use, in judicial or administrative proceedings which are adopted in accordance with the provisions of this
instituted in respect of operations in breach of customs legis
Protocol.
lation, of information obtained under this Protocol, is
considered to be for the purposes of this Protocol. Therefore,
Article 14
the Parties may, in their records of evidence, reports and
testimonies and in proceedings and charges brought before
Other agreements
the courts, use as evidence information obtained and
1. Taking
into
account
the
respective
competences
of
the
documents consulted in accordance with the provisions of
European Union and the Member States of the European
this Protocol. The competent authority which supplied that
Union, the provisions of this Protocol shall:
information or gave access to those documents shall be
notified of such use.
(a) not affect the obligations of the Parties under any other
4. Information
obtained
shall
be
used
solely
for
the
purposes
international agreement or convention;
of this Protocol. Where one of the Parties wishes to use such
information for other purposes, it shall obtain the prior written
(b) be deemed complementary to agreements on mutual
consent of the authority which provided the information. Such
assistance which have been or may be concluded between
use shall then be subject to any restrictions laid down by that
individual Member States of the European Union and Korea;
authority.
and
Article 11
(c) not affect the European Union provisions governing the
communication between the competent services of the
Experts and witnesses
European Commission and the customs authorities of the
An official of a requested authority may be authorised to
Member States of the European Union of any information
appear, within the limitations of the authorisation granted, as
obtained under this Protocol which could be of interest to
an expert or witness in judicial or administrative proceedings
the European Union.
regarding the matters covered by this Protocol, and produce
such objects, documents or certified copies thereof, as may be
2. Notwithstanding
the
provisions
of
paragraph
1,
the
needed for the proceedings. The request for appearance must
provisions of this Protocol shall take precedence over the
indicate specifically before which judicial or administrative
provisions of any bilateral agreement on mutual assistance
authority the official will have to appear, on what matters
which has been or may be concluded between individual
and by virtue of what title or qualification the official will be
Member States of the European Union and Korea insofar as
questioned.
the provisions of the latter are incompatible with those of
this Protocol.
Article 12
Assistance expenses
3. In
respect
of
questions
relating
to
the
applicability
of
this
Protocol, the Parties shall consult each other to resolve the
The Parties shall waive all claims on each other for the reim
matter in the framework of the Customs Committee set up
bursement of expenses incurred pursuant to this Protocol,
under Article 6.16 (Customs Committee) of this Agreement.

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