Convention on Mutual Administrative assistance
The Convention, based on the principle of reciprocity, provides a number of benefits in addition to offering modern enforcement co-operation techniques: it contains provisions on cross-border co-operation and provides for the centralization of information in a data base in order to assist Contracting Parties in the areas of cross-border crime, fiscal fraud and security at the border.
It also includes a provision under which Customs administrations can, by mutual arrangement, exchange on an automatic basis any information covered by the Convention.
The text includes both the Convention and a Commentary explaining its provisions.
