AGREEMENT

ON CUSTOMS AND TAX ADMINISTRATIONCO-OPERATION

BETWEEN

THE GOVERNMENT OFTHE REPUBLIC OF SOUTH AFRICA

THE GOVERNMENT OF THE REPUBLIC OFINDIA

AND

THE GOVERNMENT OF THE FEDERATIVEREPUBLIC OF BRAZIL

Preamble

The Government of the Republic of South Africa, the Government of the Republic of Indiaand the Government of the Federative Republic of Brazil (hereinafter referred to as "thePalties");

RECOGNISING the objectives of the India - Brazil - South Africa Dialogue Forum ofpromoting closer co-ordination on global issues and enhancing trilateral co-operation In

sectoral areas;

FURTHER RECOGNISING the importance of the existing and growing economic andcommercial links between India, Brazil and South Africa, and desirous of contributing totile harmonious development of those links;

NOTING that effective compliance of Customs and Tax laws can further the economic,fiscal and commercial interests of the Parties;

BELIEVING that co-operation between the Customs and Tax administrations will promoteeffective compliance, facilitate action against violation of Customs and Tax laws andcontribute to the modernization of the respective Customs and Tax administrations;

FURTHER BELIEVING that, in order to attain the aforesaid objectives, there is a need todeepen and enhance Customs and Tax administration co~operation and exchangeexperiences and best practices;

HAVING regaid to obligations under Intern'ational Conventions already accepted or appliedby the Parties;

NOTING the Agreements on Customs and Tax between the Parties Which provide a legalbasis for the co-operation envisaged in this Agreement;

HAVE AGREED as follows:

Article 1

Definitions

For the purposes of this Agreement, unless the context otherwise requires:

(a) "administration" means for the Republic of India, the Department of Revenue, forthe Federative Republic of Brazil, the Secretariat of the Federal Revenue -of Brazil and, ,

for the Republic of South Africa, the South African Revenue Service; "

(b) "information" includes any data, whether or not 'processed or analysed, anydocuments, reports, and other communications in any format, including electronic,or certified or authenticated copies thereof;

(c) "person" means both natural and legal persons; and

(d) "personal data" means any data concerning an identified or identifiable person.

Article 2

Scope of the Agreement

This Agreement aims to strengthen the mutual co~operation between the Parties on Customsand Tax administration with the objectives of:

(a) contributing to the facilitation of legitimate trade and investment;

(b) combating commercial fraud, smuggling, drug trafficking, money laundering andother illicit international trade activities;

(c) curbing~busive tax avoidance transactions, arrangements, shelters and schemes; and

(d) strengthening the modernization programs of the administrations through capacitybuilding and co-operation.

Article 3

Areas of Co-operation

1. The specific areas of co-operation in support of the objectives of this Agreementinclude:

(a) the implementation of Intemational Customs and Tax Instruments;

(b) the development of electronic interconnectivity and the real-time exchange ofinformation between the administrations, including the advance and automaticexchange of infonnation;

(c) the exchange of information and comparative data analysis and theestablishment of mechanisms and systems to facilitate such exchange andanalysis;

(d) the development of common approaches towards risk profiling andassessment;

, ,

(e) the establishment of appropriate valuation and transfer pricing mechanisms andsupporting systems;

(f) the development of common approaches towards illicit Customs and Taxactivities;

(g) the execution of cOMordinated law enforcement activities and the establishmentof cOMordinated control or investigation teams to detect and prevent particulartypes of Customs and Tax offences requiring simultaneous and co-ordinatedactivities;

(h) the establishment of trade lanes between the administrations;

(i) the development of an IBSA Authorised Economic Operator system andmutual recognition of such Operators;

U) the exchange of infonnation and best practices on Customs and Taxmodernization and specific areas of expertise; and

(k), the adoption, through consultation, of common positions, including thenomination of mutually agreed candidates, in intemational organizations inwhich they are represented.

2. The administrations may identify additional areas of co-operation in support of theobjectives of this Agreement.

3. This Agreement shall not affect other Agreements signed between the Parties, orbetween them and third parties, as well as Agreements and Treaties to which they aresignatories.

4. All assistarrce within the framework of this Agreement shall be rendered inaccordance with the domestic law and administrative provisions of the requestedParty and within the competence and available resources of its administration.

5. The provisions of this Agreement shall not give rise to a right on the part of anyperson to obtain, suppress or exclude any evidence or to impede the execution of arequest for assistance.

Article 4

Exchange of Information

The administrations shall provide each other, either on request or on their own initiative,with any available information relating to:

(al the prevention and detection of Customs and Tax offences;

(b) new trends, means or methods relating to Customs or Tax offences and techniquesto combat such offences;

(c) persons known to have committed a Customs or Tax offence Or suspected ofcommitting a Customs or Tax offence;

(d) any other data that can assist the administrations with risk management;

(e) any other information which can help the administrations in attaining theobjectives of this Agreement.

Article 5

Capacity Building and Experience Sharing

The administrations of the Parties shall co~operate with each other III Customs and Taxmatters including:

(a) new Customs and Tax processes, procedures and systems;

(b) making officers or experts available for the purpose of sharing expertise andadvanci~g the understanding of each other's laws, processes and procedures;

(c) the exchange of infonnation and experience in the use of systems and technology;

(d)' the exchange of professional, scientific and technical data relating to Customs and Taxlaws and procedures; and

(e) the initiation' ofjoint studies and projects on Customs and Tax administration.

Article 6

Execution of Assistance

1. The Parties shall identify the areas of interest to them for the development of co·operation, including the activities that need to be executed and the required timeframes.

2. Each Party shall be responsible for designating an official of its administration to actas a contact point to advance mutual co-operation and to co-ordinate the operationalmodalities for the execution of this Agreement.

Article 7

Costs

The Parties shall define the terms and conditions under which the co-operation will beexecuted as well as the manner in which the costs shall be borne.

Article 8

Confidentiality of Information

Any information communicated in any form under this Agreement shall be treated asconfidential and shall at least be accorded protection and confidentiality similar to thataccorded to the same kind of information under the domestic law of the Party receiving thein formation.-Any restriction in use of information shall be notified in writing to the Partyreceiving that information.

Article 9

Annexes

The administrations shall adopt such Annexes as are necessary to facilitate theimplementation of this Agreement. Such Annexes shall enter into force after approval by thePm1ies in accordance with their constitutional requirements and shall fonn an integral part ofthis Agreement.,,

Article 10

Implementation of the Agreement

The implementation of this Agreement shall be subject to the procedures agreed to by theadministrations and availability of resources.

Article 11

Entry into Force

This Agreement shall enter into force upon signature thereof by the Parties.

Article 12

Duration and Termination

1. This Agreement shall be of unlimited duration but a Party may tenninate it at any timeby notification in writing through the diplomatic channel to the other Parties.

1. The termination shall take effect six months from the date of the notifi.cation of thedenunciation to the other Parties. Ongoing proceedings at the time ofitenninationshall nonetheless be completed in accordance with the provisions of this Agreement

Article 13

Amendments

The Parties may, at any time, amend this Agreement by mutual consent in writing.

IN WITNESS WHEREOF, the undersigned, being duly authorized by their respectiveGovemments, have signed this Agreement

DONE at ~1:~.q,~(-:f , in triplicate, this (7.. '!.A. day of.~~~ 200.7., inthe English, Hindi and Portuguese languages, all texts being equally authentic.

FOR THE GOVERNMENTOF THE REPUBLIC OFSOUTH AFRICA

FOR THE GOVERNMENTOF THE REPUBLICOF INDIA

OR THE GOVERNMENTOFTHE FEDERATIVEREPUBLIC OF BRAZIL

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ACORDO SOBRE COOPERAC;:AO DAS ADMINISTRAC;:OES ADUANEIRAS ETRIBUTARIAS ENTRE 0 GOVERNO DA REPUBLICA DA AFRICA iJb SUL,

o GOVERNO DA REPUBLICA DA iNDIA E 0 GOVERNODA REPUBLICA FEDERAT1VA DO BRASIL

Preambulo

o Governo da Republica da Africa do SuI,

o Governo da Republica da fndia

e

o Governo da Republica Federativa do Brasil(doravante denominados "as Partes"),

Reconhecendo os objetivos do Forum de Dialogo india - Brasil- "Africa do SuI em promover estreita coordenayao sabre temasmundiais e incentivar a cooperayao trilateral em areas setoriais;

Reconhecendo ainda a importancia dos existentes e crescentesvinculos economicos e comerciais entre India, Brasil e Africa doSuI, e desejosos em contribuir ao desenvolvimento harmonicadesses vinculos;Tendo em conta que 0 efetivo cumprimento da legislayaotributaria e aduaneira pade promover as interesses econ6micos,fiscais e comerciais das Partes;

Acreditando que a cooperayao entre AdministrayoesAduaneiras e Tributarias promovera efetivo cumprimento,facilitara a a<;ao contra violayoes alegislayao aduaneira e

tributaria e contribuini para a modernizayao de suas respectivasAdministrayoes Aduaneiras e Tributarias;

Aereditando aindaque, para aleanyar este objetivo, existe anecessidade de se aprofundar e evidenciar a cooperayao entre asAdministrayoes Aduaneiras e Tributarias e de se intercambiarexperiencias e melhores praticas;

! ~,

Considerando as obrigayoes sob as Convenyoes lnternacionaisja aceitas ou requisitadas pelas Partes;

Atentos aos Acordos Aduaneiros e Tributarios entre as Partesque fomecem uma base legal para a cooperayao pretendidaneste Acordo;

Acordaram 0 seguinte:

\

Artigo 1

Definiyoes

Para fins do presente Acordo, a nao ser que 0 contextaimponha interpretayao diferente:a) "Administrayao" significa, para a Republica da india, 0

Departamento de Receita, para a Republica Federativa"do Brasil,a Secretaria da Receita Federal do Brasil, e para a Republica daAfrica do SuI, 0 Serviyo de Receita daAfrica do SuI;

b) "informayao" inclui qualquer dado, processado, analisado ounao, qualquer documenta, relat6rio e outros formatas decomunica9ao, incluindo suas c6pias eletr6nicas, certificadas ouautenticadas;

c) "pessoa" significa tanto pessoa fisica ou juridica; e

d) "dados pessoais" significa qualquer dado referente a uma pessoaidentificada ou identificavel.

Artigo 2

Ambito do Acordo

Este Acordo visa a fortalecer a cooperayao mutua entre asp.artes em relayao Ii administrayao aduaneira e tributaria com osobjetivos de:

a) contribuir para a facilita9ao de comercio e investimentoslegitimos;

b) combater a fraude comercial, 0 contrabando, 0 trifico de drogas,a lavagem de dinheiro e outras atividades comerciaisinternacionais iHcitas;

c) controlar a elisao fiscal abusiva feita por meio de transa<;:oes,arranjos, abrigos e esquemas; e

d) fortalecer os programas de modemizayao das Administrayoespor meio do incremento de capacidades e coopera<;:ao.

1.

Artigo 3

Areas de Coopera,ao

As areas especificas de cooperac;:ao em consonancia com asobjetivQs deste Acordo incluem:

,,,,a) a implementac;:ao de Instrumentos Aduaneiros e Tributarios

Internacionais;

b) 0 desenvolvimento de interconectividade eletr6nica e 0

intercambio de informac;:oes em tempo real entre asAdministrac;:oes, incluindo 0 interca.mbio automatico eantecipado de informac;:oes;

c) 0 interdimbio de informac;:oes, a amilise comparativa de dados eo estabelecimento de mecanismos e sistemas que facilitem talintercambio e analise;

d) 0 desenvolvimento de abordagens comuns em relac;:ao adefinic;:ao e avalia9ao dos riscos;

e) 0 estabelecimento de mecanismos apropriados de valorac;:ao e deprec;:os de transferencia e de sistemas de apaio;

f) 0 desenvolvimento de abordagens comuns em relayao a Weitosaduaneiros e tributarios;

g) a execuc;ao de atividades coordenadas para 0 cumprimento dasleis e 0 estabelecimento de equipes coordenadas de controle ouinvestigayao para detectar e prevenir tipos particulares de crimesaguaneiros e tributarios que requerem atividades simultaneas ecoordenadas;

h) 0 estabelecimento de canais entre as Administrac;oes visando aocomercio;

i) 0 desenvolvimento de urn sistema de Operadores EconomicosAutorizados do IBAS e 0 reconheeimento mutuo de taisOperadores;

4.

5.

j) a troca de informayoes e melhores praticas em relayao itmodernizayao aduaneira e tributaria e a areas especificas denotorio conhecimento; e

k) a adoyao, por meio de consultas, de posiyoes comuns, incluindoa indicayao de candidatos mutuamente acordados, emorganismos intemacionais nos quais sejam representados.

,r "

As Administrayoes poderao identificar areas adicionais decooperayao em consonancia com os objetivos deste Acordo.

Este Acordo nao afetara outros Acordos assinados entre asPartes, ou entre elas e terceiros, assim como Acordos eTratados dos quais sejam signatarias.

Toda assistencia dentro do marco deste Acordo devera serfomecida em consonancia com as leis domesticas e provisoesadministrativas da Parte requerida e dentro da competencia erecursos disponiveis da respectiva Administrayao.

As provIsoes deste Acordo nao estabelecerao direito a qualquerpessoas de obter, ocultar ou excluir qualquer evidencia ouimpedir a execuyao de urn pedido de assistencia.

Artigo 4

Interciimbio de Infonna90es

As Administrayoes trocarao entre si, a pedido ou par iniciativapropria, qualquer informayao disponivel referente a:

a) prevenyao e detecyao de infrayoes aduaneiras ou tributarias;

b) novas formas, meios ou metodos relacionadas a infrayoesaduaneiras ou tributarias e tecnicas para combater tais infrayoes;

c) pessoas que tenham cometido uma infrayao aduaneira outributaria;

d) quaisquer outros dados que possam auxiliar as Administrayoesno gerenciamento de risco, e

e) quaisquer outras informayoes que possam auxiliar asAdministrayoes a atingir os objetivos deste Acordo. ! ,.

Artigo 5

Aumento de Capacidade e Compartilhamento de Experiencias

As Administrayoes das Partes deverao cooperar entre si emassuntos aduaneiros e tributarios incluindo:

a) novos processos, procedimentos e sistemas aduaneiros etributarios;

b) a disponibilizayao de funciomirios au peritos com a objetivo decompartilhar conhecimento not6rio e facilitar 0 entendimentodas leis, processos e procedimentos de cada urn;

c) 0 intercambio de informayao e experiencia no uso de sistemas etecnologias;

d) 0 intercambio de dados profissionais, cientificos e tecnicos,relativos a leis e procedimentos aduaneiros e tributarios; e

e) a ,iniciayao de estudos e projetos conjuntos em administrayaoaduaneira e tributaria.

1.

2.

Artigo 6

Cumprimento da Assistencia

As Partes deverao identificar as areas que considerem deinteresse para 0 desenvolvimento de cooperayao, incluindo asatlvidades que precisam ser executadas e os periodo~ ,de temporequeridos. "

Cada Parte sera responsivel por designar urn funcioTIClrio desua Administrac;ao para atuar como ponto de cantata paraavanc;ar na cooperac;ao mutua e coordenar as atividadesoperacionais para 0 cumprimento deste Acordo.

Artigo 7

Custos

As partes deverao definir os termos e condic;oes sob os quais acooperac;ao sera executada, assim COmo a forma como os custosseraa lidados.

Artigo 8

Confidenci.lid.de das Inform.,oes

Qualquer informac;ao comunicada em qualquer forma no ambitodeste Acordo devera ser tratada como confidencial e devenipelo. menos ser concedida proteyao e confidencialidade similar aconcedida ao mesmo tipo de infonnayao no ambito daadministrayao dornestica da Parte que a recebe. Qualquerrestric;ao no usa da informac;ao devera ser notificada por escritoaParte que recebera aquela informayao.

Artigo 9

Anexos

As Administrayoes devedio adatar Anexos conforme necessanapara facilitar a implementayao deste Acordo. Tais Anexosdeverao entrar em vigor apas aprova9ao pelas Partes, em <

cansonaneja com suas necessidades constitucionais e deveraofazer parte integral deste Acordo.

Artigo 10

Implementa91io do Acordo

A implementayao deste Acordo devera estar sujeito aosprocedimentos acordados pelas Administrayoes edisponibilidade de recursos.

\

Artigo 11

Entrada em vigor

Este Acordo entrara em vigor no ato de sua assinatura pelasPartes.

1.

2.

Artigo 12

Durayao e Denlincia

Este Acordo terti dura9ao ilimitada, mas uma Parte paderadenuncia-lo a qualquer tempo por meio de notifica,ao porescrito, por via diplomitica, as outras Partes. 1"i

A denuncia surtid efeito seis meses a par1;ir da data danotifica9ao da mesma as outras Partes. Procedimentos emandamento na epoca da denuncia deverao, nao obstante, sercompletados em consonancia com as provisoes deste Acordo.

Artigo 13

Emendas

As Partes poderao, a qualquer tempo, emendar este Acordo pormeio de consentimento mutua por escrito.

Em testemunho do que, os abaixo assinados, devidamenteautorizados por seus respectivDs Govemos, assinaram esteAcordo.

Feito em, em 17 de outubro de 2007, em tresexemplares originais, nos idiomas ingles, hindi e portugues,seuda todos os textos igualmente autenticos.

PELO GOVERNO DAREPUBLICA DAAFRICA DO SUL

PELO GOVERNO DAREPUBLICA DA

iNDIA

PELO GOVERNO DAREPUBLICA FEDERATIVA

DO BRASIL