IN CUSTOMS MATTERS. The Government of Japan and the Government of the United Mexican States, hereinafter referred to as “the Contracting Parties”, CONSIDERING that offenses against Customs legislation are prejudicial to the economic, fiscal, social, public health, cultural and commercial interests and the public security of their respective countries; CONSIDERING the importance of the accurate assessment of Customs duties and other taxes collected at importation or exportation and of ensuring proper enforcement of measures of prohibition, restriction and control; RECOGNIZING the need to strengthen international cooperation in matters related to the application and enforcement of the Customs legislation; CONVINCED that actions against Customs offenses can be made more effective by cooperation between their Customs Authorities; HAVING REGARD to the Recommendation of the Customs Cooperation Council on Mutual Administrative Assistance of 5 December 1953; Have agreed as follows:
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Sources: Mutual Assistance Agreement, Mutual Assistance Agreement, Mutual Assistance Agreement