section 1 of The agreement between Sweden and Spain on mutual

administrative assistance in customs matters signed on 27

December 1988 shall apply here in the Kingdom.



Agreement in Spanish and English text annexed to this Regulation as

Annex.



section 2 of the customs service may provide as referred to in article 13

first subparagraph, second sentence, of the agreement.

Regulation (1999:507).



Annex



AGREEMENT ON MUTUAL ADMINISTRATIVE ASSISTANCE IN CUSTOMS MATTERS BETWEEN THE

THE KINGDOM OF SWEDEN AND THE KINGDOM OF SPAIN



THE KINGDOM OF SWEDEN AND THE KINGDOM OF SPAIN,



Considering that violations of customs laws detrimental to their respective

economic, fiscal and social interests as well as trade,

the legitimate interests of industry and agriculture,



Considering the importance of ensuring a proper determination of

Customs duties, other taxes and duties on imports or exports, as well as a

correct application of the provisions on prohibitions, restrictions and

control,



Convinced that endeavours to prevent, investigate and prosecute

violations of customs laws and efforts to ensure the proper

collection of customs duties, other taxes and duties on imports or exports,

be made more effective through cooperation between their customs authorities;



NOTING the recommendation of the Customs Cooperation Council on mutual

administrative assistance of december 5, 1953,



HAVE AGREED AS FOLLOWS:



SCOPE of APPLICATION

ARTICLE 1



1. the Contracting Parties agree that their

Customs authorities shall provide each other mutual assistance, in accordance with

the conditions stated in this agreement, in order to



a) ensure that the customs duties, other taxes and fees on imports or

export collected carefully,



b) to prevent, investigate and punish violations of customs laws.



2. The administrative assistance referred to in paragraph 1 does not apply to recovery

of customs duties, taxes, fees, penalties and other amounts for the other

on behalf of the State.



3. The assistance covered by the agreement is given within the context

of the requested State and its customs authority jurisdiction

and resources.



DEFINITIONS

ARTICLE 2



For the purposes of this agreement



a) "customs law" all the provisions of the law as of

the Customs authorities may apply to imports, exports or goods in transit

goods, capital or the means of payment, whether it is the collection of

or warranty for taxes and fees or application of prohibition,

restrictions or regulations.



b) "customs offences" any violation of the customs laws as well as any attempt to

such infringement,



c) "customs authority" in the Kingdom of Sweden general Customs Board and in

The Kingdom of Spain Direcci General de Aduanas e Impuestos on

Especiales del Ministerio de Econom ia y Hacienda.



EXCHANGE OF INFORMATION

ARTICLE 3



1. On request, the Customs authorities shall provide each other with any information

that can help to ensure accuracy in the application of

Customs laws and, in particular, information which can facilitate



--the application of prohibitions and restrictions on imports and exports,



--the application of national rules of origin not covered by

other arrangements.



2. If the requested authority does not have the information requested,

It shall initiate investigations in accordance with the provisions of its

Customs laws.



3. the requested authority shall carry out these investigations as if

It acted on its own behalf.



ARTICLE 4



On request, the Customs authorities shall provide each other with information on

the following points:



1. the importation into the territory of the requested State of the goods exported

from the territory of the requesting State, in particular when these products, when they

leaving the territory of that State, have benefited from

preferential treatment due to that destination;



2. exports from the requested State of the goods imported into the

requesting State.



Documents and files of the original shall be requested only in cases where

duly certified copies are not sufficient.



These documents and acts, shall, as soon as possible, be returned.



ARTICLE 5



The Customs authorities shall, ex officio or upon request provide each other with all

the information in their possession concerning



a) unusual acts committed or planned which are, or

appears to be, of a criminal nature according to the other State's customs laws,



(b)) people who are suspected of committing customs offences in the other State,



c) means of transport which are feared to be using at the customs offences in the second

the State,



d) new procedures or methods used for customs offences,



e) goods is stated to be subject to illegal traffic between the two

States.



SURVEILLANCE OF PERSONS, GOODS AND MEANS OF TRANSPORT

ARTICLE 6



Ex officio or upon request, the Customs authorities shall, in the exercise of its

competence and resources in particular monitor



--travel, in particular the entry into and exit from its territory, which

undertaken by persons of the requesting State are suspected to

professionally or regularly engage in breach of customs legislation,



--suspicious movements, that of the requesting State declared as

the subject of a significant traffic to or from its territory,



--transport which the requesting State has cause to fear can be used

to commit customs offences within its territory.



INVESTIGATIONS

ARTICLE 7



1. At the request of the Customs authorities will take all the necessary measures and

carries out special investigations to ensure investigation

and prosecution of crimes. The requested authority shall inform the

requesting authority if the results of these measures.



2. The investigations carried out in accordance with the requested State

rules of law.



The requested authority shall proceed as though it were acting on its own

Bill.



3. the requested customs authority, the State may allow representatives of the

requesting authority to be present in these investigations.



TESTIMONY FROM CUSTOMS OFFICIALS

ARTICLE 8



At the request of either the State courts, in which case or cases

concerning customs crimes before, the other State's customs authority

authorize its officers to testify before those courts in

as witnesses or experts. In preparation for appearance

shall be clearly stated in any case and in what capacity the official

shall be heard.



THE USE OF INFORMATION AND DOCUMENTS

ARTICLE 9



1. information, documents and other information obtained through the

the application of this agreement may only be used for this

settlement purposes. They may be used for other purposes only if the

Customs authority which left them expressly agrees hereto. This

subject does not apply to information, documents and other information

relates to crimes related to narcotic drugs and psychotropic substances.



2. For information, documents and other information, such as the one

the State Customs Authority possesses pursuant to this

Agreement, the terms of the privacy policy as provided for in its national

legislation applicable to the documents and information of the same kind.



3. Tullmyndighterna, both in their protocols, reports and

testimony in proceedings and proceedings in the other State

Administrative and judicial authorities, as evidence the

information and documents obtained under this

agreement intended conditions. The right to invoke these

information in the legal context and the probative value they should be accorded

depends on national law.



SERVICE of PROCESS

ARTICLE 10



Customs authorities shall, at the request of either the second Customs Office

communicate to the competent authorities or by the let serve those affected and is

resident, established or otherwise staying on its territory all

actions and decisions arising from the application of customs laws.

Service shall be made in accordance with the provisions in force in the requested State.



EXEMPTION FROM THE OBLIGATION OF ASSISTANCE

ARTICLE 11



1. where it can be considered that the granting of the requested aid would

interfere with the requested party's sovereignty, security, public

principles of public policy or other essential interests, or if

According to that party's opinion would mean a violation of the

industrial, commercial or professional secret, can

the customs authority may refuse to provide assistance, leaving it only partially or

leave it on some terms or subject to conditions.



2. When a request for assistance is withheld, it shall

requesting customs authority shall be notified thereof without delay. The reasons for

refusal to provide assistance.



3. If a customs authority which makes a request for assistance is not itself

can comply with a request of the same nature from the other

the customs authority, the authority shall indicate that fact in its request. In

such a case, the requested authority shall have discretion to

decide on how request will be executed.



COSTS

ARTICLE 12



The Contracting Parties shall renounce to claim compensation for

expenses incurred pursuant to this agreement, except

as regards the compensation paid to witnesses, experts and

interpreters.



EXCHANGE OF ASSISTANCE

ARTICLE 13



1. Assistance under this Agreement shall be exchanged directly

between the two States ' customs authorities. Implementing provisions

determined by the Customs authorities of the two States after consulting them

in between.



2. The Customs authorities of both States shall take measures to ensure that their

officials with particular or main responsibility for combating


Customs offences shall have personal and direct communication with each other to

Exchange information.



AREA of VALIDITY

ARTICLE 14



The scope of this agreement include the two States '

national territories.



ENTRY INTO FORCE AND TERMINATION



1. Each of the two States shall notify in writing the other

When the constitutional procedures necessary for

the entry into force of the agreement have been met.



Agreement shall enter into force 60 days after the date of the last

the notification.



2. This agreement for an unlimited period. Each of the

Contracting States may terminate it by written

notification on diplomatic channels to the other Contracting State.

The agreement expires six months after the date of this

notification.



Done at Madrid on december 27, 1988 in duplicate in Swedish and

Spanish languages, both texts having equal validity.



For the Government of the Kingdom of Sweden

Karl-Anders Wollter



For the Government of the Kingdom of Spain

Francisco Fern andez Words o nez