Abstract

From the Uruguay Round to the Doha Round, the issue of customs cooperation has been discussed in the World Trade Organization (WTO). Customs cooperation in the context of the WTO is mainly conducted in three dimensions: the Agreement on Trade-Related Aspects of Intellectual Property Rights (TRIPS), customs valuation, and trade facilitation. Article 69 of the TRIPS provides for customs cooperation against trade in goods infringing intellectual property rights, particularly counterfeit trademark goods and pirated copyright goods. Customs cooperation under customs valuation deals with the truth or accuracy of the good’s declared value and is mainly inscribed in paragraph 8.3 of the Agreement on the Implementation of GATT Article VII and paragraph 12 of the Doha Ministerial Declaration. Article 12 of the Agreement on Trade Facilitation (TFA) sets forth comprehensive rules on customs cooperation. By examining the relevant WTO legal texts, this article contends that exchange of information is at the core of customs cooperation, and that reciprocity, due diligence, good faith, confidentiality are the central principles for exchange of information between customs authorities

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