DECREE NO 5,866, DE August 3, 2006.

Promulga the Convention between the Government of Federative Republic of Brazil and the Government of the Kingdom of the Netherlands concerning Mutual Administrative Assistance for Appropriate Application of the Customs Legislation and for the Prevention, Research and Combating Customs Infractions, celebrated in Brasília, on March 7, 2002.

THE PRESIDENT OF THE REPUBLIC, in the use of the attribution conferring you the art. 84, inciso IV, of the Constitution, and

Considering that the Government of the Federative Republic of Brazil and the Government of the Kingdom of the Netherlands celebrated, in Brasilia, on March 7, 2002, a Convention on Mutual Administrative Assistance for the Appropriate Application of the Customs Legislation and for the Prevention, Research and Combating Customs Infractions ;

Considering that the National Congress has approved this Convention through Legislative Decree no 55, of April 17, 2006 ;

Considering that the Convention entered into international vigor on the 1st of June 2006, in the terms of its Article 20 ;

DECRETA:

Art. 1st The Convention between the Government of the Federative Republic of Brazil and the Government of the Kingdom of the Netherlands concerning Mutual Administrative Assistance for the Appropriate Application of the Customs Legislation and for the Prevention, Research and Combating Customs Infractions, celebrated in Brasilia, on March 7, 2002, apensa by copy to the present Decree, will be performed and fulfilled as entirely as it contains.

Art. 2nd They are subject to approval by the National Congress any acts that may result in revision of the said Convention, as well as any further adjustments that, in the terms of art. 49, inciso I, of the Constitution, carries charges or engraved commitments to the national heritage.

Art. 3rd This Decree goes into effect on the date of its publication.

Brasilia, August 3, 2006 ; 185th of the Independence and 118th of the Republic.

LUIZ INACIO LULA DA SILVA

Celso Luiz Nunes Amorim

This text does not replace the published in the D.O.U. of 8/5/2006

CONVENTION BETWEEN THE GOVERNMENT OF THE FEDERATIVE REPUBLIC OF BRAZIL AND THE

GOVERNMENT OF THE KINGDOM OF LOW COUNTRIES RELATIVE TO ASSISTANCE

MUTUAL ADMINISTRATIVE FOR THE APPROPRIATE APPLICATION OF

CUSTOMS LEGISLATION AND FOR PREVENTION, RESEARCH AND

COMBATING THE CUSTOMS INFRACTIONS

The Government of the Federative Republic of Brazil

and

The Government of the Kingdom of the Netherlands,

(henceforth designated as the Contracting Parties),

Considering the importance of precise determination of taxes incidents on import or export, as well as to ensure proper compliance with prohibition, restriction and control measures ;

Considering that infractions to customs legislation are detrimental to their interests economic, tax, social, cultural and trade ;

Considering that the border traffic of narcotic products and psychotropic substances, hazardous materials, endangered species and toxic waste constitutes a risk for public health and society ;

Recognizing the need for international cooperation in the matter related to the matters related to the application and compliance of their customs legislations ;

Convinced that action against customs infractions may remain of greater effectiveness by means of of close collaboration between their customs administrations, based on clear legal provisions ;

In view of the relevant instruments of the Customs Cooperation Council, currently known as the World Fertilizer Organization, particularly the Recommendation on Mutual Administrative Assistance of December 5, 1953 ;

In view also of the provisions of international conventions on prohibitions, restrictions and measures special control with regard to specific goods, particularly in the Single Convention of March 30, 1961 on Entorsion Products, in the Convention on Psychotropic Substances of February 21, 1971 and in the Convention against the Illicit trafficking of Entorsion Products and Psychotropic Substances of December 20, 1988, all celebrated under the auspices of the United Nations Organization,

Woke the following:

CHAPTER I

Definitions

ARTICLE 1st

For the purposes of this Convention,

1. the term?customs admin? means:

-for the Kingdom of the Netherlands: the central administration responsible for the implementation of the customs legislation ;

-for the Federative Republic of Brazil: the Office of the Federal Revenue Office, Ministry of Finance ;

2. the term?customs law? means: any applicable legal and administrative provisions or enforceable by the customs administrations regarding import and export, both activities comprising special regimes, transshipment, traffic, storage and circulation of goods, including legal and administrative provisions related to prohibition, restriction and control measures ;

3. the term?customs infraction? means: any violation of the customs legislation as defined by the legislation of each of the Contracting Parties, as well as any attempt to comply with it ;

4. the term?customs duty? means: any amount of tax incidents in the import or export to which this Convention applies, as well as any increments, surcharges, overdue payments, interest and charges inherent in the said taxes, the collection may not be carried out in one of the Contracting Parties ;

5. the term?person? means: a physical person or legal person ;

6. the term?personal data? means: any data that relates to an identified or identifiable physical person ;

7. the term?narcotic products and psychotropic substances? means: the products related to the United Nations Single Convention on Entorsion Products of March 30, 1961, at the United Nations Convention on Psychotropic Substances of February 21, 1971, thus as the chemical substances related in Annexes I and II to the United Nations Convention against the Illicit Trafficking of Entorsion Substances and Psychotropic Substances of December 20, 1988 ;

8. the term?info? means: any data, documents, reports, or other communications under any format, including the electronic, as well as their certified or authenticated copies ;

9. the term?intelligence? means: information that has been processed and / or analyzed in the sense of providing a relevant indication for a customs infringement ;

10. the term?applicant administration means: the customs administration requesting assistance ;

11. the term?management required? means: the customs administration to which assistance is requested.

CHAPTER II

Scope of the Convention

ARTICLE 2º

1. The Contracting Parties shall, through their customs administrations, provide mutual assistance with administrative assistance under the terms set out in this Convention, for the proper implementation of customs legislation and prevention, research and combating customs infractions as well as the collection of customs duties, provided that the conditions of Article 8º have been met.

2. All assistance provided under this Convention, by any of the Contracting Parties, shall be carried out in accordance with its legal and administrative provisions, observed the limits of competence and available resources of its customs administrations.

3. This Convention is intended only for the provision of mutual administrative assistance between the Contracting Parties ; the provisions of this Convention shall not give way to the right, by any private person, to obtain, suppress or delete any means of proof or of preventing the fulfillment of an application.

4. This Convention shall not impair the standards for mutual assistance in the field of criminal matters. In the event that mutual assistance is provided in accordance with another convention in force between the Contracting Parties, the required administration should indicate which relevant authorities are concerned with.

CHAPTER III

Scope of Assistance

ARTICLE 3º

1. Customs administrations should provide each other, either upon request or on their own initiative, information that contributes to ensuring proper implementation of customs legislation and prevention, investigation and combating of the customs infractions as well as the collection of customs duties, provided that the conditions of Article 8º have been met.

2. Either of the customs administrations should, when conducting investigations on account of the other customs administration, act as if investigations were being carried out on their own or at the request of another authority of your own country.

ARTICLE 4º

1. Upon request, the requested administration should provide all the information on the legislation and customs procedures applicable in that same Contracting Party and which are relevant to investigations relating to an infringement customs.

2. Any of the customs administrations should communicate, on their own initiative and in an immediate manner, any available information relating to:

a) new techniques for compliance with customs legislation whose effectiveness has been proven ;

b) new trends, means or methods of practicing customs infractions.

CHAPTER IV

Special Assistance Instances

ARTICLE 5º

Upon request, the required administration should, in particular, provide the administration with applicant the following information:

a) whether the goods imported into the customs territory of the requesting Contracting Party have been exported legally from the customs territory of the required Contracting Party ;

(b) whether the goods exported from the customs territory of the requesting Contracting Party were legally imported into the customs territory of the requested Contracting Party, as well as on the customs procedure, if any, under which the goods have been placed.

ARTICLE 6º

1. Upon request, the required administration should maintain special surveillance on:

a) persons who, according to the knowledge of the applicant administration, have committed a customs infringement or are suspected to have done so, in particular those who enter and leave the customs territory of the required Contracting Party ;

b) goods under transport or stored as identified by the applicant administration as giving rise to suspicious customs infractions in the customs territory of the requesting Contracting Party ;

c) means of transport suspects, by the requesting administration, of being used for the practice of customs infractions in the customs territory of the applicant Contracting Party ;

d) premises suspected by the applicant administration to be used for the practice of infractions customs in the customs territory of the requesting Contracting Party ;

e) means of payment identified by the applicant customs administration as giving rise to illicit movements suspected towards the customs territory of the requesting Contracting Party.

2.As customs administrations will be able to allow, in accordance with their national law, by mutual agreement, under their control, the import, export or transit through the customs territory of their respective countries, of goods involved in illicit trafficking so as to suppress that same trafficking.

If the granting of such a permit is not within the competence of the customs administration, such administration should strive to initiate cooperation with the national authorities who hold such a competence or should transfer the case to such authorities.

ARTICLE 7º

1. Customs administrations should provide, mutually, both upon request and on their own initiative, information and intelligence on transactions, concluded or planned, which constitute or appear to constitute an infringement customs.

2. In cases of greater gravity that may entail substantial damage to the economy, public health, public security or any other vital interest of one of the Contracting Parties, the customs administration of the other Contracting Party should, whenever possible, provide information and intelligence with the utmost brevity and on their own initiative.

ARTICLE 8º

1. Customs administrations should provide each other with assistance in the sense of collection of customs duties, in accordance with their respective legal and administrative provisions, for the collection of their own customs taxes, provided that both the Contracting Parties have implemented the necessary legal and administrative devices.

2. Customs administrations shall, upon agreement between the parties, prescribe standards for the application of this Article in accordance with paragraph 2º of Article 18 of this Convention, as the conditions of paragraph 1º of this Convention Article have been met. The above-mentioned standards may encompass the terms and conditions under which the application, by the required customs administration, of its legal and administrative provisions as described in paragraph 1º of this Article, shall be made to the dyscription of this

CHAPTER V

Information

ARTICLE 9º

1. Upon request, the required administration should provide suitably authenticated or certified copies of records, documents or electronic information.

2. Original information will only be requested in cases where certified or authenticated copies are insufficient and will be returned as soon as possible ; the rights of the required or third party administration relating to such information will not be affected.

The required administration will be able to provide such original information observed the terms or conditions that such administration judges necessary.

3. Any information and intelligence to be exchanged under this Convention should be accompanied by all the relevant data for their interpretation or use.

CHAPTER VI

Experts and Witnesses

ARTICLE 10

Upon request, the required administration will be able to authorize its agents to participate in judicial or administrative procedures in the other Contracting Party, in the capacity of experts or witnesses in the case of a customs infringement.

CHAPTER VII

Request Communication

ARTICLE 11

1. Requests for assistance under this Convention should be addressed directly to the customs administration of the other Contracting Party, and must be submitted in writing and be accompanied by any documents judged useful to that effect. Where circumstances so require, applications may also be made in the verbal form or by other means, including electronic means ; such requests should be confirmed immediately in writing.

2. Applications made in accordance with paragraph 1º of this Article shall include the following data:

a) the administration that issues the request ;

b) the subject and the reason for the application ;

c) a summary description of the question, legal elements and the nature of the process ;

d) the names and addresses of the parties involved in the proceedings, should you have knowledge of the same.

3. The information and intelligence referred to in this Convention shall be communicated only to agents specifically designated for that purpose by each customs administration. A list of the agents so designated shall be provided to the customs administration of the other Contracting Party in accordance with paragraph 2º of Article 18 of this Convention.

CHAPTER VIII

Compliance of the Requests

ARTICLE 12

1. In case the required administration does not have the requested information, it shall have the same, in accordance with its legal and administrative provisions:

a) start the investigations to obtain such information ; or

b) promptly transmit the request to the appropriate agency ; or

c) indicate which competent authorities to which the matter relates.

2. Any investigation in accordance with paragraph 1º of this Article may include the taking of statements of persons from whom it is sought to obtain information relating to a customs infraction, and from witnesses and experts.

ARTICLE 13

1. Upon a written request, the agents designated by the requesting administration will be able, with authorization from the administration required and subject to the conditions that the latter understands to impose, for the purposes of investigating a customs infringement:

a) consultation, in the premises of the administration required, the documents, records and other data relevant for the collection of any information about the said customs infraction ;

b) to make copies of the documents, records and other relevant data concerning the infraction customs in issue ;

c) to be present in the course of an investigation conducted by the administration required in its own customs territory and relevant for the applicant administration.

2. In cases where the agents of the applicant administration are present in the customs territory of the other Contracting Party, under the circumstances listed in Article 10 or paragraph 1º of this Article, the said agents shall be in a condition of, at any time, providing evidence of its official capacity.

3. The aforementioned agents shall, while present in the customs territory of the other Contracting Party, enjoy the same protection as that dispensed to the customs agents of the other Contracting Party in accordance with the laws in force therein, should be responsible for any infraction they may commit.

CHAPTER IX

Confidentiality of Information and Intelligence

ARTICLE 14

1. Any information or intelligence received under this Convention shall be used exclusively for the purposes of this Convention and by the customs administrations, except in cases where the customs administration which supplied such information or intelligence expressly approves your use for other purposes or by other authorities. Such use should then be subject to any restrictions that the customs administration that provided the information or intelligence understand to stipulate. Any information or intelligence provided in such conditions may, if the national legislation of the Contracting Party supplier of the information thus prescribe it, be used in criminal proceedings only after the public prosecutor or authorities judicial proceedings of the Contracting Party supplier have expressed their consent to such use.

2. Any information or intelligence obtained by a Contracting Party under this Convention shall be subject to confidentiality in the same manner as the information or intelligence obtained under domestic law of that Party, or should be subject to confidentiality under the conditions applicable in the supplier Contracting Party, if such conditions are more restrictive.

ARTICLE 15

1. The exchange of personal data under this Convention shall not begin until the Contracting Parties have agreed to each other, in accordance with paragraph 2º of Article 18 of this Convention, which shall be assigned to the data a level of protection that meets the requirements of the national legislation of the Contracting Party supplier of such data.

2. In the context of this Article, the Contracting Parties shall mutually provide each other with their respective relevant legislations relating to the protection of personal data.

CHAPTER X

Exclusions

ARTICLE 16

1. When the Contracting Party required to determine that the granting of assistance would infringe its sovereignty, security, public policy or other substantive national interest, or would be inconsistent with its legal and administrative provisions, or would involve the violation of an industrial, commercial or professional secret, be able to refuse assistance.

2. If the applicant administration is unable to meet a similar request made by the requested administration, it should draw attention to that fact in its application. The fulfillment of such request will be subject to the discretion of the required administration.

3. Assistance may be delayed by the administration required on the grounds that it will interfere in an ongoing investigation, criminal action or procedure. In such a case, the requested administration should consult with the applicant administration in order to determine whether assistance may be provided subject to the terms or conditions that the requested administration may require.

4. In cases where assistance is refused or postponed, the grounds for such refusal or deferral should be submitted.

CHAPTER XI

Costs

ARTICLE 17

1. Customs administrations should waive all claims for reimbursement of costs incurred in the execution of this Convention, except for expenses and subsidies paid to experts and witnesses, as well as related costs translators or interpreters other than government officials, which should be borne by the applicant administration.

2. If it is necessary to incur substantial expenses or extraordinary nature to meet an application, the Contracting Parties shall consult each other in order to define the terms and conditions under which the application will be implemented, thus how to what form the costs will be borne.

CHAPTER XII

Implementation of the Conven

ARTICLE 18

1. Customs administrations should take the necessary measures to which their agents, who are responsible for investigating or combating customs infractions, maintain personal and direct relations with each other.

2. The customs administrations should decide on the conclusion of detailed additional agreements within the framework of this Convention so as to facilitate the implementation of the Agreement.

3. The customs administrations should make every effort to resolve, by mutual agreement, any problem or doubt arising from the interpretation or application of this Convention.

4. The conflicts in respect of which no agreement should be reached should be resolved through diplomatic channels.

CHAPTER XIII

Application

ARTICLE 19

1. As far as the Federative Republic of Brazil is concerned, this Convention shall apply to its customs territory as defined in its legal and administrative provisions.

2. As far as the Kingdom of the Netherlands is concerned, this Convention shall apply to its territory in Europe. The said Convention may, however, extend itself, in full or with the necessary modifications, to the Dutch Antilles or Aruba.

3. Such an extension should produce the due effects from the date and under the modifications and conditions, including the conditions relating to the complaint of the same, as specified and agreed upon in the documents to be exchanged via the channels diplomatic.

CHAPTER XIV

Input in Vigor and Denpronunciation

ARTICLE 20

The present Convention shall enter into force on the first day of the second month after the date on which the Contracting parties if they have notified, in writing and upon diplomatic channels, that the constitutional requirements for the entry into force of this Convention have been met.

ARTICLE 21

1. This Convention is intended to apply for an unlimited period of time, but any of the Contracting Parties may, at any time, report it upon notification by diplomatic means.

2. The denunciation shall take effect within three months from the date of its notification to the other Contracting Party. The proceedings under way when the occurrence of the complaint shall, however, be completed in accordance with the provisions contained in this Convention.

In testimony of what the undersigned, duly authorized for such, have signed the present Convention

Made in Brasília, on March 7, 2002, in two original copies, in the Portuguese languages, Dutch and English, being all equally authentic texts. In case of divergence in respect of interpretation of the same, the English version shall prevail.

BY THE GOVERNMENT OF THE REPUBLIC

FEDERATIVE OF BRAZIL

CELSO LAFER

Minister of Foreign Affairs

BY THE GOVERNMENT OF THE KINGDOM OF

LOW COUNTRIES

GERRIT YBEMA

Minister of Foreign Trade