MEMORANDUM OF UNDERSTANDING (MOU) BETWEEN THE CAMBODIA CUSTOMS AND EXCISE DEPARTMENT AND THE THAI CUSTOMS DEPARTMENT CONCERNING COOPERATION AND MUTUAL ASSISTANCE IN CUSTOMS MATTERS

The Cambodia Customs and Excise Department of the Kingdom of Cambodia and the Thai Customs Department of the Kingdom of Thailand, considering the importance of cooperation between the two Customs authorities, in order to prevent breaches of customs legislation and for protection of the economic, fiscal, social and commercial interests of their respective countries including assurance of appropriate and efficient customs duty collection. Hereby have expressed their intention to pursue and promote cooperation through the implementation of the following activities:

1. The two Customs Authorities will cooperate in providing assistance within the domestic laws governing the requested Customs Authority. All requests for assistance will be carried out within the capabilities of the requested party while accurately accomplishing the goals. The following activities will be pursued:

1.1 Cooperation in the research, development and evaluation of new customs procedures, and in the training and exchange of personnel or technical assistance;

1.2 Providing customs information upon request including the exchange of technical information in the area of customs laws and regulations;

1.3 Collaboration in simplifying and harmonizing customs procedures;

1.4 Cooperation in prevention, suppression, and investigation of customs law offenses, including smuggling and other methods of evasion of customs duties, to ensure that customs legislation is properly implemented.

2. Requests by either Customs Authority pursuant to this MOU will be made in writing in English and will be accompanied by any required documents in urgent cases; however, verbal requests may be accepted. In such cases, they must be confirmed in writing without delay.

3. Assistance may be refused in whole or in part by the requested Customs Authority, with the reason being declared, if:

3.1 The request involves monetary or tax regulations other than the regulations concerning customs duties;

3.2 The request infringes upon confidential information of an industrial, commercial or professional nature in the nation of the requested Customs Authority;

3.3 Execution of the request infringes upon sovereignty, security, public order or other essential interests.

4. The information, documents and other communications received by either Customs Authority under this MOU will be treated as confidential and will be granted the protection extended to the same kind of information and documents under the laws and regulations of the Customs Authorities, and will not be used for purposes other than those specified in this MOU without the written consent of the other Customs Authority.

5. Expenses incurred by the requested Customs Authority in carrying out a request for assistance under this MOU will be borne by that Customs Authority. Expenses arising from the technical cooperation referred to in Article 1 of this MOU will be subject to special arrangements by the Customs Authorities.

6. Implementation of this MOU will be carried out directly by the Customs Authorities. Implementing arrangements setting forth the details and procedures of specific cooperative activities under this MOU may be concluded between the Customs Authorities. The Customs Authorities will endeavor by mutual accord to resolve any problem or doubt arising from the interpretation or application of this MOU.

7. This MOU will enter into force thirty (30) days after the date of signature and may be revised by mutual consent thereafter.

8. This MOU is of unlimited duration, but each Customs Authority may at any time, request its termination by sending a written notice to the other Customs Authority. This MOU will cease to be in force three (3) months following the date of the other Customs Authority's receipt of the notice of termination.

IN WITNESS WHEREOF, the undersigned have signed this MOU in duplicate at Phnom Penh, Cambodia, on this 18 th day of October 1999.