AGREEMENT

BETWEEN

THE GOVERNMENT OF THE SLOVAK REPUBLIC
AND
THE GOVERNMENT OF THE REPUBLIC OF CROATIA

REGARDING 

MUTUAL ASSISTANCE IN CUSTOMS MATTERS

       The Government of the Slovak Republic and the Government of the Republic of Croatia, hereafter referred to as the Contracting Parties,

C o n s i d e r i n g   that offences against Customs legislation are prejudicial to the economic, fiscal, social and commercial interests of their respective countries,

C o n s i d e r i n g  the importance of  assuring accurate assessment of customs duties, taxes and other charges collected on the importation or exportation of goods, as well as proper implementation of provisions relating to prohibition, restriction and control,

C o n v i n c e d   that action against customs offences can be made more effective by cooperation between their Customs Authorities,

B e a r i n g  in mind the existing friendly relations between the Slovak Republic and  the  Republic of Croatia,

W i s h i n g   to enhance and supplement the present mutual assistance between the Contracting Parties,

H a v i n g   r e g a r d   to the international instruments promoting bilateral mutual assistance, and in particular to the Recommendation of the Customs Cooperation Council on Mutual Administrative Assistance of December 5th , 1953,  as well as the „United Nations Convention against Illicit Traffic in Narcotic Drugs and Psychotropic Substances of  20 December 1988“ and the „Convention on International Trade in Endangered Species of wild fauna and flora of 3 March 1973“; 

Have agreed as follows:

DEFINITIONS

Article 1

For the purposes of the present Agreement:

a) „Customs Authorities“ shall mean in the Slovak Republic the Customs Directorate of the Slovak Republic and in the Republic of Croatia, the Ministry of Finance – Customs Directorate of the Republic of Croatia;

b) „Customs Legislation“  shall mean national legislation governing the importation, exportation and transit of goods and their placing under any customs procedure, any provisions relating to assessment of customs duties, taxes and other charges, or to measures in respect of prohibition, restriction or control; 

c) „Offence“ shall mean any violation of the Customs Legislation as well as any attempted violation of such legislation according to the legal order of the Contracting Party; 

d) „Customs Duties“ shall mean all duties, taxes, and other charges, which are levied and collected in application of Customs Legislation;

e) „Requesting Customs Authority“ shall mean the competent Customs Authority of a Contracting Party, which makes a request for assistance in customs matters;

f) „Requested Customs Authority“ shall mean the competent Customs Authority of a Contracting Party, which receives a request for assistance in customs matters; 

g) „Person“ shall mean any natural person or legal person;

h) „Controlled Delivery“ shall mean the technique of allowing illicit or suspect consignments of narcotic drugs, psychotropic substances, precursors or substances substituted for them, or other illicit goods to pass out of through or into the territories of the Contracting Parties with the knowledge and under the supervision of their competent authorities with a view to identifying persons involved in the illicit trafficking of goods;

i) „Personal Data“ shall mean all information relating to an identified or identifiable natural or legal person. 

SCOPE OF AGREEMENT

Article 2

1. The Contracting Parties shall through their Customs Authorities, in accordance with their national legislation and the provisions of this Agreement assist each other:

	a) in order to ensure that Customs Legislation is correctly applied, in particular by the prevention, investigation and detection of offences of this legislation;

	b) by exchange of information to be used in assessment of Customs Duties and administering and enforcing the Customs Legislation.

2. Assistance as provided for in this Agreement, shall be proceeded in accordance with national legislation of the Contracting Parties and in the areas within the jurisdiction of the Requested Customs Authority and within the limits of its competence and available resources. If necessary, the Requested Customs Authority can arrange for assistance to be provided for by another competent authority in accordance with national legislation in force in the territory of the State of the requested Contracting Party.  

MUTUAL ASSISTANCE

Article 3

1. Assistance shall be carried out in direct communication between the Customs Directorate of the Slovak Republic in the Slovak Republic and the Ministry of Finance – Customs Directorate of the Republic of Croatia.
  
2. The Customs Authorities shall, on their own initiative, or upon request, furnish each other with all relevant information regarding activities, which may result in offences within the territory of the State of the other Contracting Party. 

COMMUNICATION OF INFORMATION

Article 4

1. At request the Customs Authorities shall provide each other with all relevant information which may ensure accuracy in:

	a) the assessment  of customs duties and exact determination of customs value and tariff classification of goods;

	b) the implementation of import and export prohibitions and restrictions;

	c) the identification of transportation and shipment of goods showing value, disposition and destination. 
2. If the Requested Customs Authority does not have the information asked for, it shall seek that information in accordance with the legislation in force in the territory of the State of the requested Contracting Party. 

3. The Requested Customs Authority shall seek the information as if it was acting on its own account.

 Article 5

The Customs Authorities shall at their own initiative or upon request supply each other with all relevant information relating to operations which are or may be in breach of their Customs Legislation, particularly information pertaining to:

	a) persons known or suspected of committing offences of the Customs Legislation;

	b) new means or methods in carrying out such operations;
	
	c) goods or movements of goods known or suspected to be subject to breaches of the Customs Legislation;

	d) means of transport for which there are grounds for believing that they have been, are or may be used in operations in breach of the Customs Legislation;

	e) places known or suspected to be used for illegal storing of goods in the territory of the State of the respective Contracting Party.

 Article 6

At request the Customs Authorities shall inform one another whether:
 
	a) goods imported into the customs territory of the State of Contracting Party have been exported from the customs territory of the State of the other Contracting Party in accordance with the Customs Legislation, specifying the customs procedure and control measures applied to the goods;

	b) goods exported from the customs territory of the State of a Contracting Party have been imported into the customs territory of the State of other Contracting Party in accordance with the Customs Legislation, specifying the customs procedure and control measures applied to the goods;

	c) goods which are granted favourable treatment upon exportation from the customs territory of the State of one Contracting Party have been duly imported into the customs territory of the State of the other Contracting Party, it being understood that information shall also be provided on any customs control measures to which the goods have been subjected.

Article 7

Original files and documents shall be requested only in cases where certified copies would be insufficient. Originals, which have been transmitted, shall be returned at the earliest opportunity.

Article 8

The Requested Customs Authority, shall upon request from the Requesting Customs Authority in accordance with the legislation in force in the territory of the State of the Requested Customs Authority, deliver or notify to persons concerned, residing or established in the territory of this Contracting Party all documents and all decisions falling within the scope of this Agreement being issued by the Requesting Customs Authority.

SURVEILLANCE OF PERSONS, MEANS OF TRANSPORT, CONTAINERS, GOODS AND PLACES

Article 9

The Customs Authorities of the Contracting Parties shall on their own initiative or on request maintain customs surveillance of:

      a) the movements, particularly entry into and exit from the territory of its State, of persons known or suspected of committing or having committed offences against the Customs Legislation in force in the territory of the State of the other Contracting Party;

	b) any means of transport and containers, known or suspected of being used in committing offences against the Customs Legislation in force in the territory of the State of the other Contracting Party;

	c) movements of goods reported by the Customs Authority of the other Contracting Party, which could result in substantial illicit traffic to or from the territory of its State or suspicions thereof;

	d) places known or suspected to be used for illegal storing of goods in the territory of the State of the respective Contracting Party.

 CONTROLLED DELIVERY

Article 10

1.	The Customs Authorities may, by mutual consent and within their competence determined by national legislation, use Controlled Delivery in order to identify persons involved in an offence against the Customs Legislation. When a decision on the use of Controlled Delivery is not within the competence of the Customs Authority it shall initiate cooperation with national authorities with such competence or transfer the case to that authority. 

2.  Decisions to use Controlled Delivery shall be made on a case-by-case basis. 

3.  Illicit consignments whose Controlled Delivery is agreed to may by mutual consent of the competent authorities be intercepted, allowed to continue intact or removed or replaced in whole or in part.

INVESTIGATIONS

Article 11

1. At request of the Requesting Customs Authority, the Requested Customs Authority shall initiate all official inquiries concerning operations, which are or appear to be an offence to the Customs Legislation in force in the territory of the requesting Contracting Party. The results of such inquiries shall be communicated to the Requesting Customs Authority.

2. These investigations shall be conducted under the legislation in force in the territory of the State of the requested Contracting Party. The Requested Customs Authority shall proceed as though it was acting on its own account.

3. The Requested Customs Authority may upon specific request give its consent to the officials from the Requesting Customs Authority may be present during the process of the action to be taken. 

4. When in the circumstances provided for by this Agreement representatives of one of the Contracting Parties are present in the territory of the State of other Contracting Party, they must at all times be able to furnish proof of their official capacity. They must not be in uniform nor carry arms. 

FORM AND SUBSTANCE OF REQUESTS FOR ASSISTANCE

Article 12

1. Requests pursuant to this Agreement shall be made in writing. Information or documents necessary for the execution of such requests shall accompany the request. Oral requests may be accepted, but must be confirmed in writing as soon as possible. 

2. Requests pursuant to paragraph 1 of this Article shall include the following information:

a)	the Customs Authority making the request,
b)	the measure requested,
c)	the object of and the reason for the request,
d) 	short description of the offences against customs legislation,
e) 	indications as exact and comprehensive as possible on the persons who are the target of the investigation,
	f) 	a summary of the relevant facts and of the enquiries already carried out.  
  
3. All communication between the Customs Authorities shall take place in the English language or in a language acceptable to the Requesting and to the Requested Customs Authority. Information, documents and other communication between the Customs Authorities shall in addition to being transmitted in the original language, be translated into English or a language acceptable to the Requesting and to the Requested Customs Authority.

4. If a request does not meet the formal requirements, its correction or completion may be requested; however, this must not delay any measures, which must be taken immediately.

5. Information provided for in this Agreement may be replaced by electronic information produced in any form for the same purpose. All relevant material or data required for the interpretation or application of the information shall also be supplied. 

USE OF INFORMATION AND DOCUMENTS

Article 13

1. Information obtained shall be used solely for the purposes of this Agreement, and may be used for other purposes only with the prior written consent of the Customs Authority, which furnished the information. 

2. Any information communicated in whatever form pursuant to this Agreement shall be of a confidential or restricted nature. It shall be covered by the obligation of official secrecy and shall enjoy the protection extended to similar information under the relevant laws of the Contracting Party, which received it. 

3. The Customs Authorities may, in accordance with the purposes and provisions of this Agreement, use the information obtained and documents consulted in their reports, testimonies and records of evidence in judicial or administrative proceedings.

4.  The use made of such information and documents as evidence in courts and the weight to be attached thereto shall be determined in accordance with national legislation.

PERSONAL DATA PROTECTION

Article 14

1. Personal Data obtained shall be used solely for the purposes and subject to the conditions stated by the Requested Customs Authority. The Requested Customs Authority may state additional restrictions concerning the use of Personal Data if the planned use would threaten the protection of the Personal Data of the registered persons, or in any other way create any conflict with the national legislation in force in the territory of the State of the requested Contracting Party. 

2. On request, the Customs Authority receiving personal data shall inform the Customs Authority, which has provided that data of the use made of it and the result achieved.

3. Personal Data may be provided only to authorities of law enforcement. Such information can be forwarded to other authorities only in possession of the preliminary consent of the providing authority. 

4. The Requested Customs Authority must ensure the validity and correctness of the information to be transferred. If the Requested Customs Authority finds that either incorrect or restricted Personal Data have been transferred, he must inform the Requesting Customs Authority immediately. The Requesting Customs Authority of the information must implement the correction of the information, destroy, erase or return the Personal Data if necessary. 

5. Incorrect or incomplete data, or data which are of no importance, shall be corrected or erased on the parties own initiative or at request. Personal Data shall be deleted when the need for their use ceases to exist.

6. Personal Data shall be registered in an authorised register and effectively be protected against publication, modification, destruction, damage and unauthorised access. 

EXPERTS AND WITNESSES 

Article 15

1. If the courts or the authorities acting in criminal matters of one Contracting Party so request in connection with offences against customs legislation brought before them, the Customs Authority of the other Contracting Party may authorise its officials, within the limitations of the authorisation granted to appear as experts or witnesses before those courts or above mentioned authorities. Such officials shall give evidence or a statement regarding facts established by them in the course of their duties. The request for appearance must clearly indicate in what case and in what capacity the official is to appear. 

2. The official requested to appear as witness or expert has the privilege to refuse to give evidence or a statement, if he is entitled or obliged to do so by virtue of the laws of his own State or those of the State of the requesting Contracting Party. 

EXEMPTIONS 
FROM THE OBLIGATION TO PROVIDE ASSISTANCE

Article 16

1. If compliance with a request for assistance is considered to infringe upon the sovereignty, security, public policy or other essential interests of a party, or involve violation of an industrial, commercial or professional secret, assistance may be refused, provided partly or provided subject to certain conditions or requirements. 

2. If a request for assistance cannot be complied with, the Requesting Customs Authority shall be notified without delay and shall be informed of the reasons for the refusal to provide assistance.

3. If the Requesting Customs Authority requests assistance which itself would be unable to provide if so asked, it shall draw attention to that fact in the request. The Requested Customs Authority shall decide how to respond to such a request.

ASSISTANCE EXPENSES

Article 17 

Each Customs Authority shall waive all claims on each other for the reimbursement of expenses incurred pursuant to this Agreement, except, as appropriate, for expenses to experts and witnesses and to interpreters and translators who are not public service employees. 

TERRITORIAL APPLICABILITY

Article 18

This Agreement shall apply to the customs territory of the Slovak Republic and to the customs territory of the Republic of Croatia. 

Article 19

1. The application of this Agreement shall be entrusted to the Customs Authorities of the Contracting Parties. They shall decide on all practical measures and arrangements necessary for the application of the Agreement.

2. The Customs Authorities of the Contracting Parties may arrange for their investigation services to be in direct communication with each other.

AMENDMENTS

Article 20

This Agreement can be amended on the basis on mutual agreement of the Contracting Parties. Amendments shall be done in writing and shall enter into force in accordance with Article 21 paragraph 1 of this Agreement.

FINAL PROVISIONS

Article 21

1.	This Agreement shall be approved by the Contracting Parties in accordance with their national legislation and shall enter into force ninety (90) days after the Contracting Parties notify one another by written notice through diplomatic channels that all necessary national legal requirements for its entry into force have been fulfilled.

2.	This Agreement is concluded for an indefinite period of time. 

3.	Either Contracting Party may denounce this Agreement by a written notification to the other Contracting Party through diplomatic channels. In such a case, this Agreement shall terminate three (3) months following the date of the receipt of the denunciation notification by the other Contracting Party. 

4.	Ongoing proceedings at the time of termination shall nonetheless be completed in accordance with the provisions of this Agreement.

Done at Zagreb on 4th March 2003 in two originals in the Slovak, Croatian and English languages, each of these texts being equally authentic. In case of divergence of interpretation the English language text shall prevail. 

For the Government of                                                                                                     For the Government of 
the Slovak Republic                                                                                                         the Republic of Croatia