AGREEMENT BETWEEN THE GOVERNMENT OF THE KINGDOM OF SWEDEN AND THE GOVERNMENT OF THE RUSSIAN FEDERATION REGARDING MUTUAL ASSISTANCE IN COMBATING CERTAIN FISCAL OFFENCES THE GOVERNMENT OF THE KINGDOM OF SWEDEN AND THE GOVERNMENT OF THE RUSSIAN FEDERATION, hereinafter referred to as the Contracting Parties, CONSIDERING that offences against customs as well as fiscal legislation are prejudicial to the economic interests of their respective countries; GUIDED by the legislation and international commitments of their States, as well as their mutual interest in efficient solutions in order to prevent, reveal and suppress fiscal offences covered by this Agreement; HAVE AGREED AS FOLLOWS: DEFINITIONS ARTICLE 1 For the purposes of the present Agreement, 1. "Competent Authority" shall mean in the Kingdom of Sweden, the Board of Customs (Generaltullstyrelsen) and in the Russian Federation, the Federal Tax Police Service (Federalnaya Sluzhba Nalogovoi Politsii). Should the denomination of these Authorities be changed, the Contracting Parties shall inform each other through diplomatic channels. 2. "Applicant Authority" shall mean the competent Authority of a Contracting Party which makes a request for assistance under this Agreement. 3. "Requested Authority" shall mean the competent Authority of a Contracting Party which receives a request for assistance under this Agreement. 4. "Legislation" shall mean fiscal provisions laid down by law or regulation, for the implementation of which each of the competent Authorities has total or partial responsibility. 5. "Offence" shall mean any violation of legislation as defined in paragraph 4 above, as well as any attempted violation of such legislation. SCOPE OF AGREEMENT ARTICLE 2 1. The Contracting Parties shall afford each other mutual assistance in combating fiscal offences within the competence of the Authorities specified in Article 1:1 and in accordance with the provisions set out in this Agreement. 2. Assistance within the framework of this Agreement shall be rendered in accordance with the relevant legislation in force in the territory of the requested Contracting Party and within the competence and resources of the requested Authority. If necessary, a competent Authority can arrange for assistance to be provided by another, national authority, in accordance with the relevant legislation in force in the territory of the requested Contracting Party. 3. This Agreement shall not prejudice the provisions of any Agreement on legal assistance in criminal matters to which the Contracting Parties have adhered. FORMS OF ASSISTANCE ARTICLE 3 Within the framework of this Agreement the competent Authorities may use the following forms of assistance: - exchange of information on fiscal offences by natural and legal persons; - submission of documents connected with offences; - investigations and other measures aimed at the prevention, revealing and suppression of fiscal offences; - exchange of experience in the creation and operation of information systems used in combating fiscal offences; - setting up of ad hoc groups, exchange of representatives, liasion officers and experts, as well as arranging for personnel training. EXCHANGE OF INFORMATION ARTICLE 4 1. The competent Authority of one Contracting Party shall, upon request, supply to the competent Authority of the other Contracting Party all information likely to be of use to it relating to offences against legislation covered by this Agreement and in particular, regarding: (a) persons known or suspected of committing or having committed offences against such legislation; (b) import and export operations known or suspected of being employed in committing offences against such legislation; (c) new ways and means employed in committing offences against such legislation. 2. If the competent Authority of one Contracting Party believes that information at its disposal is of interest for the competent Authority of the other Contracting Party, it can forward that information on its own initiative. ARTICLE 5 The competent Authority of one Contracting Party shall, upon request, supply to the competent Authority of the other Contracting Party reports, records of evidence or certified copies of documents giving all relevant information on activities, detected or planned, which constitute or appear to constitute an offence against legislation covered by this Agreement. Original files and documents shall be requested only in cases where certified copies would be insufficient. Originals which have been transmitted shall be returned at the earliest opportunity unless return is waived by the requested Authority. ARTICLE 6 The documents referred to in this Agreement may be replaced by information transferred by electronic means for the same purpose. All relevant information for the interpretation or utilization of the material should be supplied at the same time. INVESTIGATIONS ARTICLE 7 1. Upon application, the requested Authority shall initiate official inquiries concerning operations which are or appear to be contrary to the legislation covered by this Agreement. It shall communicate the results of such inquiries to the applicant Authority. 2. These inquiries shall be conducted under the relevant legislation in force in the territory of the requested Contracting Party. The requested Authority shall proceed as though it was acting on its own account. 3. The requested Authority may allow officials of the applicant Contracting Party to be present at such investigations. EXPERTS AND WITNESSES ARTICLE 8 In answer to a request presented in accordance with proceedings and forms stipulated by legislation in force in the territories of the Contracting Parties, the requested Authority of a Contracting Party may authorize its officials to appear as experts and witnesses before courts or authorities of the other Contracting Party. This provision will apply to offences covered by this Agreement. Such officials shall give evidence regarding facts established by them in the course of their duties. USE OF INFORMATION AND DOCUMENTS ARTICLE 9 1. Information, documents and other communications received under this Agreement shall not be used for purposes other than those specified in this Agreement, without the written consent of the competent Authority which furnished them. 2. Any information communicated in whatever form pursuant to this Agreement shall be of a confidential nature. It shall be covered by the obligation of official secrecy and shall enjoy the protection extended to the same kind of information and documents under the relevant legislation in force in the territory of the Contracting Party which received it. 3. The provisions of paragraph 1 shall not impede the use of information in any judicial or administrative proceedings subsequently instituted for failure to comply with legislation covered by this Agreement. 4. The competent Authorities of the Contracting Parties may, however, in accordance with the purposes and within the scope of this Agreement, in their records of evidence, reports, and testimonies, and in proceedings and charges brought before courts, use as evidence information and documents obtained in accordance with this Agreement. 5. The use made of such information and documents as evidence in courts and the weight to be attached thereto shall be determined in accordance with relevant legislation. 6. The provisions of this Article shall not prevent a Contracting Party which is a Member of the European Union from fulfilling its obligations when it comes to communicating information obtained under this Agreement to the customs authorities of the Member States of the European Union and the competent services of the Commission. Such information shall, however, be of relevance to the European Community and fall within its competencies. FORM AND SUBSTANCE OF REQUESTS FOR ASSISTANCE ARTICLE 10 1. Requests pursuant to the present Agreement shall be made in writing. Documents necessary for the execution of such requests shall accompany the request. When required because of the urgency of the situation, oral requests may be accepted, but must be confirmed in writing immediately. 2. Requests pursuant to paragraph 1 of this Article shall include the following information: (a) the competent Authority making the request; (b) the measure requested; (c) the object of and the reason for the request; (d) the laws, rules, regulations and other legal elements involved; (e) indications as exact and comprehensive as possible on the natural or legal persons being the target of the investigations; (f) a summary of the relevant facts. 3. Requests shall be submitted in an official language of the requested Contracting Party, in English or in another language acceptable to the requested Authority. 4. If a request does not meet the formal requirements, its correction or completion may be demanded; the ordering of precautionary measures shall not be affected thereby. EXCEPTIONS FROM THE LIABILITY TO RENDER ASSISTANCE ARTICLE 11 1. If the requested Authority considers that the assistance sought would infringe upon the sovereignty, public order, security or other essential interests of the requested Contracting Party or would involve violation of an industrial, commercial or professional secret in the territory of that Contracting Party, it may refuse to provide such assistance, provide it partly or provide it subject to certain conditions or requirements. 2. If a request for assistance cannot be complied with, the applicant Authority shall be notified without delay and shall be informed of the reasons for the refusal to provide assistance. 3. If a competent Authority asks for assistance which it would itself be unable to give if asked to do so by the competent Authority of the other Contracting Party, it shall draw attention to that fact in its request. Compliance with such a request shall be within the discretion of the requested Authority. COSTS ARTICLE 12 Each competent Authority shall waive all claims for reimbursement of costs incurred in the execution of this Agreement, with the exception of expenses for experts under Article 8, witnesses, interpreters and translators. The applicant Authority shall bear all costs associated with the travel of its representatives. The payment of any extraordinary costs shall be agreed by the competent authorities before the costs are incurred. IMPLEMENTATION ARTICLE 13 1. Implementation of this Agreement shall be entrusted to the competent Authorities of the Contracting Parties. Those Authorities shall mutually agree on detailed arrangements for that purpose. 2. The competent Authorities of the Contracting Parties may arrange for investigation services within the Swedish Customs and the Russian Tax Police to be in direct communication with each other. TERRITORIAL APPLICABILITY ARTICLE 14 This Agreement shall apply to the territories of both Contracting Parties. ENTRY INTO FORCE AND TERMINATION ARTICLE 15 1. Each Government shall notify the other through diplomatic channels when all necessary national legal requirements for entry into force have been fulfilled. The Agreement shall enter into force sixty days after the last notification has been received. 2. This Agreement may be terminated by written notice through diplomatic channels and shall cease to be in force six months after such notice has been received by the other Contracting Party. In witness whereof the undersigned, duly authorized thereto, have signed this Agreement. Done at Stockholm on the 2nd of December 1997, in two originals, in the Swedish, Russian and English languages, all texts being equally authentic. In case of any divergency of interpretation of the provisions of this Agreement the English text shall prevail. For the Government of the Kingdom of Sweden L. Pagrotsky For the Government of the Russian Federation S. Almazov