AGREEMENT
BETWEEN
THE GOVERNMENT OF THE SLOVAK REPUBLIC
AND
THE GOVERNMENT OF THE STATE OF ISRAEL
REGARDING MUTUAL ASSISTANCE IN CUSTOMS MATTERS

The Government of the Slovak Republic and the Government of the State of Israel, hereinafter referred to as the “Contracting Parties”,
Considering that offences against customs legislation are prejudicial to the security, public health, economic, fiscal, social and commercial interests of their respective countries, as well as to the legitimate interests of trade;
Considering the need for concerted action in combating illegal trafficking in narcotic drugs and psychotropic substances;
Considering the importance of assuring the accurate assessment and collection of customs duties, taxes and other charges on importation or exportation of goods, and the correct determination of the value, classification, and origin of such goods, as well as the proper implementation of provisions of prohibition, restriction and control;
Convinced that efforts to prevent offences against customs legislation and efforts to ensure accurate collection of import and export duties and other charges can be rendered more effective through co-operation between their customs Authorities;
Having regard to the Recommendation of the Customs Co-operation Council on Mutual Administrative Assistance of December 5, 1953;
Recalling also the provisions of the Single Convention on Narcotic Drugs of 1961 as amended by the Protocol of 1972 and the Convention on Psychotropic Substances of 1971, as well as the United Nations Convention against Illicit Traffic in narcotic drugs and psychotropic substances of 20 December 1988;
Have agreed as follows:

Article 1
definitions

For the purposes of this Agreement,
1.	“Customs legislation” shall mean provisions laid down by law or regulation concerning the importation, exportation and transit of goods or any other customs procedure, whether relating to customs duties, taxes and other charges levied by Customs Authorities, or to measures of prohibition, restriction or control.
2.	“Offence” shall mean any violation of customs legislation, as well as any attempted violation of such legislation.
3.	“Customs Authority” shall mean in the Slovak Republic, the Customs Directorate of the Slovak Republic and in the State of Israel, the Israel Tax Authority of the Ministry of Finance.
4.	“Requesting Customs Authority” shall mean the competent Customs Authority of a Contracting Party which makes a request for assistance pursuant to this Agreement or which receives such assistance.
5.	“Requested Customs Authority” shall mean the competent Customs Authority of a Contracting Party which receives a request for assistance pursuant to this Agreement or which renders such assistance.
6.	"Prohibited Goods” shall mean goods subject to illicit traffic, particularly narcotic drugs, psychotropic substances and substances substituted for them, poisons, nuclear and radioactive materials, precursors, firearms and weapons of mass destruction, ammunitions and explosives, and species of non-domesticated, endangered animals and plants. 
7.	“Controlled delivery” shall mean the technique of allowing illicit or suspicious consignments of prohibited 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 in these goods.
8.	“Information” includes, inter alia, reports, records, documents, documentation, whether computerized or not and certified copies thereof.
9.	“Personal Data” shall mean data concerning an identified or identifiable natural person. 

Article 2
Scope of agreement
1.	The Contracting Parties shall, through their Customs Authorities and in accordance with the legislation in force in the territory of the State of a Contracting Party and the provisions set out in this Agreement, afford each other mutual assistance:
(a)	in order to ensure that customs legislation is properly applied;
(b)	in order to prevent, investigate and combat offences;
(c)	in cases concerning delivery and notification of documents regarding the application of customs legislation.
2.	The requested Customs Authority shall take all reasonable measures to execute the request, and, if required, will endeavour to seek any official or judicial measure necessary to carry it out.
3.	Assistance within the framework of this Agreement shall be rendered in accordance with the legislation in force in the territory of the State of the requested Contracting Party or Contracting Party rendering the assistance. This Agreement shall not prejudice the rules governing mutual assistance in criminal matters.
4.	This Agreement does not provide for the recovery or forced recovery of customs duties, taxes, fines and other charges, nor for the arrest or detention of persons.
5.	In case the requested Customs Authority is not the appropriate agency to comply with a request, it shall, after appropriate consultation, either promptly transmit the request to the appropriate agency, who shall act upon the request according to its powers under the law, or advise the requesting Customs Authority of the appropriate procedure to be followed regarding such a request.
6.	The requested Customs Authority shall seek the information as if it was acting on its own account and on behalf of the requesting Customs Authority.
7.	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.

Article 3
mutual assistance
The Customs Authorities shall, in accordance with the legislation in force in the territory of the State of a Contracting Party, on their own initiative or upon request, supply each other with information which may help to ensure accuracy in the application of customs legislation, including, inter alia:
(a)	the collection of customs duties, taxes and other charges levied by Customs Authorities and, in particular, information which may help to assess the value of goods for customs purposes and to establish their tariff classification, value and origin;
(b)	the implementation of import and export prohibitions, restrictions and controls;
(c)	the application of rules of origin not covered by preferential agreements concluded by one or both Contracting Parties.

Article 4
INFORMATION ON THE MOVEMENT OF GOODS
The Customs Authorities shall, in accordance with the legislation in force in the territory of the State of the requested Contracting Party, upon request, supply each other with information as to:
(a)	whether goods imported into the territory of the State of one Contracting Party have been lawfully exported from the territory of the State of the other Contracting Party;
(b)	whether goods exported from the territory of the State of one Contracting Party have been lawfully imported into the territory of the State of the other Contracting Party;
(c)	whether goods which are granted favourable treatment upon exportation from the territory of the State of one Contracting Party have been duly imported into the 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;
(d)	the customs procedure, if any, under which the goods have been placed.

Article 5
PARTICULAR INFORMATION
1.	The Customs Authority of one Contracting Party shall, on its own initiative or upon request, supply to the Customs Authority of the other Contracting Party information likely to be of use to it relating to offences and, in particular, regarding:
(a)	particular natural persons known or suspected of committing or having committed offences against customs legislation in the territory of the State of the other Contracting Party;
(b)	movements of goods known to be the subject of illicit traffic into and out of the territories of the States of the Contracting Parties;
(c)	means of transport and containers, known or suspected of being used in committing offences against customs legislation in the territory of the State of the other Contracting Party;
(d)	new means and methods of committing offences against customs legislation.
2.	The Customs Authority of one Contranting Party shall, on its own initiative or upon request, supply to the Customs Authority of the other Contracting Party information including reports, records of evidence or certified copies of documents giving all available information on activities, detected or planned, which constitute or appear to constitute an offence against customs legislation in the territory of the State of that Contranting Party.

Article 6
INFORMATION
1.	Originals of information, including files and documents, shall be requested only in cases where certified copies would be insufficient. Upon request, copies of such files, documents, and other materials shall be appropriately authenticated.
2.	Originals of information, including files and documents, which have been provided, shall be returned at the earliest opportunity; rights of the requested Contracting Party or of third parties relating thereto shall remain unaffected. Upon request, originals necessary for adjudicative or similar purposes shall be returned without delay.
3.	Information provided pursuant to this Agreement may be replaced by computerized  information produced in any form for the same purpose.  All relevant instructions for the interpretation or utilization of such information should be supplied at the same time.

Article 7
Surveillance over persons, goods and means of transport
The Customs Authority of one Contracting Party shall, within its competence and on its own initiative, upon written approval from the Customs Authority of the other Contracting Party, or upon request by the Customs Authority of the other Contracting Party, maintain surveillance over:
(a)	the movements, particularly entry into and exit from the territory of its State, of natural persons known to be or suspected of committing or having committed offences against customs legislation in the territory of the State of the other Contracting Party;
(b)	any means of transport and containers, known to be or suspected of being used in committing offences in the territory of the State of the other Contracting Party;
(c)	movements of goods which are reported by the Customs Authority of the other Contracting Party as giving rise to suspected illicit traffic into or from the territory of its State;
(d)	premises known to have been or suspected of being used for the illegal storing of goods used in connection with the commission of an offence in the territory of the State of the other Contracting Party.

Article 8
ACTION AGAINST THE ILLICIT TRAFFICKING IN CERTAIN GOODS
The Customs Authorities shall, on their own initiative or upon request based on consultation and coordination with their other respective Authorities shall, in accordance with the legislation in force in the territory of the requested Contracting Party, without delay, supply to each other all relevant information on activities which constitute an offence in the territory of the State of one of the Contracting Parties concerning:
(a)	the movement of arms, ammunition and explosives;
(b)	the movement of sensitive and strategic goods subject to special controls in accordance with the international treaties concerned and the relevant multilateral arrangements and concurring non-proliferation obligations, to which both contracting parties are members;
(c)	the movement of narcotic drugs and psychotropic substances;
(d)	the movement of objects of art and antiquity which are of significant historical, cultural or archeological value for one of the Contracting Parties;
(e)	the movement of poisonous goods as well as goods or substances dangerous to the environment or health;
(f)	the movement of goods subject to high duties, taxes or charges, in particular the movement of alcoholic beverages and tobacco products.

Article 9
Controlled delivery
1.	The Contracting Parties shall take the necessary measures, within their possibilities, to allow for the appropriate use of controlled delivery at the international level, with a view to identifying persons involved in the illicit trafficking in prohibited goods and to taking legal action against them.
2.	Decisions to use controlled delivery shall be made on a case-by-case basis and, where necessary, in accordance with any arrangements or agreements which may have been reached concerning a particular case. They may, if necessary, and provided it is in accordance with the legislation in force in the territories of the States of the Contracting Parties, take into account financial arrangements and understandings reached. 
3.	An illicit consignment whose controlled delivery is agreed to, may, by mutual consent of the competent authorities, be intercepted and allowed to continue with the prohibited goods intact or removed or replaced in whole or in part. 

Article 10
investigations
1.	The Customs Authority of either Contracting Party shall, in accordance with the legislation in force in the territory of the State of the requested Contracting Party, upon request of the other Contracting Party, conduct any necessary investigation, including the questioning of experts and witnesses or persons suspected of having committed an offence, and undertake verifications, inspections, and fact-finding inquires in connection with the matters referred to in this Agreement.
2.	Upon request, the requested Customs Authority may, to the fullest extent possible, allow officials of the requesting Customs Authority to be present in the territory of the State of the requested Contracting Party, including presence at investigations, when its officials are investigating offences which are of concern to the requesting Customs Authority.
3.	The presence of officials of the requesting Customs Authority in the territory of the State of the requested Contracting Party in accordance with this Agreement shall be solely in an advisory capacity.  Such officials shall not be allowed to participate actively in investigations or to exercise any legal or investigative powers granted to officials of the requested Customs Authority according to the legislation in force in the territory of the State of the requested Contracting Party.
4.	The requesting Customs Authority shall, if it so requests, be advised of the time and place of the action to be taken in response to the request so that the action may be coordinated. 
5.	Officials of the requesting Customs Authority, authorized to investigate offences, may ask that the requested Customs Authority examine relevant books, registers, and other documents or data media and supply copies thereof, or supply any information relating to the offence. 
6.	When, in the circumstances provided by this Agreement, officials of the customs authority of one Contracting Party are present in the territory of the State of the 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.

Article 11
experts and witnesses
Upon the request of the Customs Authority of one Contracting Party, the Customs Authority of the other Contracting Party shall authorize its officials, if such officials consent to do so, to appear as experts and witnesses in judicial or administrative proceedings in the territory of the State of the requesting Contracting Party and to produce such files, documents and other materials, or authenticated copies thereof, as may be considered necessary for the proceedings.  Such a request shall specify the time, place and type of proceedings, the names of the parties involved and in what capacity the official shall testify. 

Article 12
use of information and documents
1.	Information and other communications received in the course of mutual assistance may only be used for the purposes of the present Agreement, including the use in judicial and administrative proceedings. Such information or communications may be used for purposes other than those specified in the present Agreement only with prior written consent as notified by the requested Customs Authority and subject to any conditions or restrictions it may impose.
2.	The provisions laid down in paragraph 1 shall not apply to information and communications concerning offences relating to narcotic drugs and psychotropic substances or concerning offences relating to a matter, which may cause serious damage to the security, health and/or environment of the State of the receiving Contracting Party. Such information may be communicated by the receiving Contracting Party to its authority, governmental ministry or agency, competent to deal with such a matter.

3.	Information or communications received by the Customs Authorities of the Contracting Parties pursuant to this Agreement shall be treated as confidential and shall not be communicated to any person or entity outside the Customs Authority which received them, except as provided for in this Agreement. Such information and communications shall enjoy any additional protection as to their confidentiality and secrecy, as may be provided for in the legislation in force in the territory of the State of the Contracting Party whose Customs Authority has received them.
4.	Information and other communications received pursuant to this Agreement may not be used for purposes other than those stated in the request without the prior written consent of the requested Customs Authority.
5.	(a)  Without prejudice to Articles 12 and 14, this Agreement shall not prejudice Community provisions governing/covering the communication between the competent services of the Commission of the European Communities and the Customs Autority of the Slovak Republic of any information obtained in customs matters, which would be of Community interest.	
(b)  If the Customs Authority of the Slovak Republic conveys information received pursuant to this Agreement to the European Commission and/or to other Member States of the European Community, it shall give full and prompt notice thereof to the Israeli Customs Authority. The Customs Authority of the Slovak Republic, in conveying such information shall require that the receiving authority use that information only for the purpose of the proper application of customs legislation and that the information shall be treated in accordance with Protocol 5 of the Euro – Mediterranean Agreement Establishing an Association between the European Communities and their Member States of the One Part, and the State of Israel, of the Other Part.
(c)   If the Customs Authority of the Slovak Republik receives information from the European Commission or from a Member State of the European Community, which may be of interest to the Israeli Customs Authority, regarding the proper application of customs legislation or that may aid in preventing, investigating or combating offences, the former shall notify the entity from which it received the information of that fact and shall request that it convey such information to the Israeli Customs Authority.

Article 13
delivery and notification
Upon request, the requested Customs Authority shall, in accordance with the legislation in force in the territory of the State of the requested Contracting Party, deliver and notify to the natural or legal persons concerned, residing or established in the territory of its State, all documents and decisions falling within the scope of this Agreement, which emanate from the requesting Customs Authority. 

Article 14 
PERSONAL DATA PROTECTION
In accordance with the legislation in force in the territory of the States of the Contracting Parties, the protection of personal data shall be at least subject to the following conditions:
(a)	personal data shall not be transmitted whenever there are reasonable grounds to believe that the transfer or the use made of the data transmitted would be contrary to the basic legal principles of one of the Contracting Parties, and, in particular, if the person concerned would suffer undue disadvantages. Upon request, the receiving Customs Authority shall inform the furnishing Customs Authority of the information supplied and the results achieved;
(b)	personal data may only be transmitted to Customs Authorities and other law enforcement authorities, and in the case of need for prosecution purposes, to public prosecution and judicial authorities. Such information shall not be communicated to persons other than those required to use it for such purposes, unless the authorities supplying the information expressly agree and the law governing the authorities which receive the data allows such communication; 
(c)	the requested Customs Authority must ascertain the validity of the personal data to be submitted. In case the requested Customs Authority finds that incorrect or restricted personal data have been submitted, it must inform the requesting Customs Authority of this fact without delay. The requesting Customs Authority shall correct, destroy or delete the personal data, if so required;
(d)	the requested Customs Authority shall, together with the personal data, provide information on the required deadline regarding data deletion according to the legislation in force in the territory of the State of the requested Contracting Party.  Personal data shall be deleted by that required deadline or when the need for its use ceases to exist;
(e)	the Customs Authorities of the Contracting Parties shall keep a register on personal data submitted or received, and effectively protect any personal data against  unauthorized access, modification, publication or damage. 

Article 15
form and substance of requests for assistance
1.	Requests pursuant to this Agreement shall be made in writing. Information including documents necessary for the execution of such requests shall accompany the request.  When required because of the urgency of the situation, oral requests may be accepted, but must be confirmed in writing immediately.

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)	the laws, rules, regulations and other legal elements involved;
(e)	information as exact and comprehensive as possible on the natural or legal persons involved in the request;
(f)	a summary of the relevant facts, except in cases provided for in Article 13;
(g)	the connection between the assistance sought and the matter to which it relates.

3.	Requests shall be submitted in English.
4.	 If a request does not meet the formal requirements set out in paragraph 2, the requested Customs Authority may request its correction or completion; the ordering of precautionary measures need not be affected thereby.

Article 16
exceptions from the liability to render ASSISTANCE
1.	If the requested Contracting Party considers that the assistance sought would infringe upon the sovereignty, public order, security or other essential interests of its State or would involve a violation of an industrial, commercial or professional secret in the territory of the State of that Contracting Party, it may refuse to provide such assistance, provide it in part, or provide it 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 a Customs Authority asks for assistance which it would itself be unable to give if asked to do so by the Customs Authority of the other Contracting Party, it shall draw attention to that fact in its request.  Compliance with such request shall be within the discretion of the requested Customs Authority.
4.	Assistance may be postponed by the requested Customs Authority on the grounds that it will interfere with an ongoing investigation, prosecution, or proceeding.  In such a case, the requested Customs Authority shall consult with the requesting Customs Authority to determine if assistance can be given subject to such terms or conditions as the requested Customs Authority may require.

Article 17
Costs
1.	Each Customs Authority shall waive all claims for reimbursement of costs incurred in the execution of this Agreement, with the exception of expenses for experts, witnesses, interpreters and translators other than government officials.
2.	If expenses of a substantial and extraordinary nature are or will be required to execute the request, the Contracting Parties 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.

Article 18
implementation
1.	Implementation of this Agreement shall be entrusted to the Customs Authorities of the Contracting Parties.  Those Authorities may mutually agree on detailed arrangements for that purpose and may meet, when necessary, in order to discuss the application of this Agreement or any other customs matter arising out of the relationship between them. 
2.	The Customs Authorities of the Contracting Parties may arrange for their investigation services to be in direct communication with each other.

Article 19
Territorial applicability
This Agreement shall apply to the customs territory of the Slovak Republic and to the customs territory of the State of Israel.

Article 20
entry into force and termination
1.	Each Contracting party shall notify the other Contracting Party in writing through diplomatic channels of the completion of its internal legal procedures required for the entry into force of this Agreement. This Agreement shall enter into force thirty (30) days from the date of the latter notification.
2.	The Agreement may be amended or modified by mutual consent. Any amendment or modification of this Agreement shall follow the same procedure as its entry into force.
3.	Upon the request of one of them, the Contracting Parties agree to meet in order to consider the necessity for a review of this Agreement.
4.	This Agreement shall be of unlimited duration. However, either Contracting Party may terminate it at any given time. The termination shall take effect six (6) months from the date on which either Contracting Party shall have given written notice of termination through diplomatic channels to the other.

In witness whereof the undersigned, plenipotentiaries, being duly authorized thereto, have signed this Agreement.

Done at Jeruzalem on 9. November 2005, which corresponds to the 	day of 			576_ in two originals, in the Slovak, Hebrew and English languages, all texts being equally authentic.  In case of divergence of interpretation, the English text shall prevail.

	For the Government of the Slovak Republic		For the Government of the State of Israel