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Customs Mutual Assistance Agreement/Arrangement/MoU(CMAA)

1. Brief Introduction to CMAA

As international trade continues to grow and become ever more and more complex, customs administrations are also required to implement more comprehensive functions so as to meet the needs of such situation. In considering that the resources available to one customs administration  are insufficient to meet growing trade needs, customs administrations all over the world seek to carry out mutual cooperation in customs matters such as facilitation of clearance or border inspection and therefore sign Customs Mutual Assistance Agreements (CMAAs) as a legal basis on which to pursue such cooperation.

In June 1967, the Customs Cooperation Council (CCC), which changed its name to the World Customs Organization (WCO) thereafter, established the content of the “Model Bilateral Agreement on Mutual Administrative Assistance in Customs Matters”; and most countries that participate in the WCO take this model as the draft for signing a CMAA. The ROC has signed agreements with other countries based on the WCO model while negotiating for appropriate versions according to the status of the counterparty.

A CMAA not only accelerates the clearance of goods, reduces trade costs and uncertainties, but also strengthens the development of cross-border trade, and, in addition, the signing of CMAAs between the ROC and other countries will enhance customs cooperation and improve the effectiveness of the enforcement of customs laws, so as to contribute significantly to the convenience and safety of cross-border trade.

A CMAA usually includes articles pertaining to the areas in which the respective customs administration will afford assistance to each other such as the ensurance of the enforcement of the customs laws, the imposition of accurate customs duties and other taxes, as well as verification of correct tariff classification, valuation, and origin of goods. Furthermore, the prevention, investigation and combating of customs offences, creation of communication channels, exchange of relevant information and bearing of official witness are also included in the scope of agreement.

2. List of ROC CMAAs

Contracting Party

Date of Signature

Date of Entry into Effect

North Macedonia


Same as left column

United States


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Mainland China



New Zealand


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To date, eleven CMAAs have been signed. All of them are listed below by date of signing: North Macedonia, United States, Philippines, Israel, India, VietnamCanada, Mainland ChinaNew ZealandJapanAustralia and Guatemala. 

Issued:Dept. of International Fiscal Affairs Release date:2019-11-08 Last updated:2024-01-22 Click times:3203