Summary: 1.- Introduction. 2.- Historical background.- Contracting parties. 4.- Objectives: Mutual assistance and cooperation. 5.- Institutional structure: 5.1.- The Council of National Customs Directors. 5.2.- The Executive Committee. 5.3.- The Secretariat. 6.- Financing. 7.- Achievements. 8.- Challenges
1.-Introduction
In an increasingly globalized and interconnected world, collaboration and mutual assistance between customs authorities of different countries are of crucial importance in facilitating international trade and combating cross-border illicit activities. In this context, the Multilateral Customs Convention of Latin America, Spain and Portugal (COMALEP), with more than 40 years of experience, has been a key pillar in promoting legal and technical cooperation between customs authorities, laying the foundations for trade facilitation and security in the region.
This legal instrument has provided a solid regulatory and operational framework to optimize the exchange of information and technical assistance in an institutionalized manner and improve the effectiveness of the application of customs legislation.
This Convention has been fundamental in promoting transparency, integrity and efficiency in the customs of the member countries, as well as in the implementation of training and development mechanisms for human resources in the customs field.
Currently, 21 countries that share cultural and historical roots are part of this Agreement, which establishes a space for meeting and dialogue between those responsible for the Customs Services of Ibero-America and representatives of the main intergovernmental organizations.[1] and private entities in the region[2]This forum promotes collaboration and the exchange of experiences, knowledge and good practices in the field of customs work.
In this article we will briefly describe its history and evolution, its main characteristics, its structure, operation, achievements and challenges.
2.-Historical background
During the course of the 13th Meeting of National Customs Directors of the Latin American Free Trade Association (ALALC), held from August 11 to 15, 1980, the National Customs Administration of the Argentine Republic issued a call and presented -among others- a visionary initiative: to prepare and sign a Multilateral Agreement on cooperation and mutual assistance between the national customs directorates with the purpose of institutionalizing the collaborative actions that were being carried out within the framework of the regional integration process.
It should be noted that at the time the call was made, the integration process in Latin America was in full swing, since Article 24 had been modified in the Tokyo Round of the GATT, thereby making possible the creation of "customs preference zones", which led to the signing of a new Treaty in Montevideo on August 12, 1980, giving rise to the Latin American Integration Association (ALADI), which takes on the integration work already agreed upon within the framework of ALALC, considering new integration modalities (the possibility of implementing Partial Scope Agreements in which two or more countries may grant each other reciprocal preferences without this implying their automatic concession to the remaining member States of the Association), which was the main objective of the Latin American countries.
In this framework, the meeting was held immediately after the call, from May 4 to 8, 1981, at the San Martín Cultural Center in Buenos Aires, Argentina, where various Latin American countries participated and representatives from other nations (Spain) and regional and international organizations (ECLAC, WCO, INTAL, OAS, UNDP, SELA, SIECA, among others) attended as observers.
The President of the Meeting[3] He presented the Work Agenda, in point 5 of which was the Draft Agreement where a body of “Definitions” was established (essential in any integration text), the scope of the Agreement, the general forms of assistance and cooperation and the functions of the National Customs Directors. and the Secretariat, among other structural aspects.
We transcribe below the relevant part of the debate as it appears in the Final Report of the Meeting (ALADI/SEC/di22)[4]:
– “In the fifth item on the agenda, the President of the meeting first introduced the draft convention presented for consideration by the participants and, secondly, the Secretariat provided the background information related to the way in which it was structured.
– The participants then held an extensive exchange of ideas, at the end of which there was a consensus of opinions on the following aspects:
- It is considered necessary to institutionalize cooperation and mutual assistance between Latin American customs through a multilateral international agreement.
- The draft submitted to the meeting constitutes an acceptable basis for drafting the aforementioned agreement, subject to any necessary improvements in order to address the various issues raised during the meeting and others that may arise subsequently, including the following:
- The participation of Spain and Portugal should be considered.
- It is appropriate to establish rules for the operation of a Secretariat for the Convention.
- It is worth clarifying the modality that the agreement would take for the purposes of its best application and the convenience of having all Latin American countries sign it.
– It is advisable to establish a schedule of tasks that will allow rapid progress in the implementation of the above initiative through new meetings of Latin American customs directors and the operation of a temporary secretariat that will be responsible for carrying out and coordinating the work of perfecting the project and preparing the aforementioned meetings.
– In order to facilitate the scheduling of the aforementioned tasks, representatives of the customs of Mexico, Brazil and Venezuela offered to host the next meetings of national directors of customs of Latin America on the dates to be agreed upon in due course, and the National Customs Administration of Argentina offered to perform the tasks of temporary Secretariat.
– It was also agreed that the national customs administrations of the region should send their observations on the draft agreement on cooperation and mutual assistance to the temporary Secretariat by July 15 of this year, and that the latter should convene a group of experts to proceed with its improvement. The customs authorities of Brazil, Colombia and Mexico offered their collaboration to form this group of experts. ALADI, the Customs Cooperation Council and ECLAC also offered their participation to the extent of their possibilities and resources.
– The consideration of this topic was completed with the participants agreeing to issue a solemn declaration recommending the adoption of an international convention of a multilateral nature on cooperation and mutual assistance between national customs administrations.”
Report to the then National Administrator of the Argentine Customs, Vice Admiral Juan Carlos Martínez, on the occasion of the approval of the COMALEP Agreement. | Source: DiFilm Archive
Once the Project was perfected by the Group of Experts convened for this purpose, it entered the circuit of signatures and on January 21, 1983, when six of the Contracting Parties proceeded to adhere to it, the text entered into force.
The Agreement maintained its original writing until September 1998, when during the XNUMXth Meeting of National Customs Directors held in Palma de Mallorca (Spain), it was agreed to begin the process of modernization and reform of the Convention and its annexes, creating a Technical Group for its review.
Once the task was completed and the drafting points agreed upon, during the XX Meeting of National Customs Directors held in the city of Cancun (Mexico), during the month of October 1999, the draft was approved. Protocol of Amendments to the Multilateral Convention and its Annexes.
Basically, the wording of the entire document was updated, incorporating new definitions in order to include the terms used by the WCO and eliminating other unnecessary ones; mutual assistance and cooperation were regulated separately; the procedures applicable to requests for mutual assistance and for cooperation were established, and a provision was included that provides for spontaneous mutual assistance taken from the Model Convention of the World Customs Organization (WCO).
The new Protocol allows for the development of bilateral cooperation actions in technical matters, mutual assistance in the fight against customs offences and the exchange of alerts, and is duly registered as an International Multilateral Agreement with the United Nations Secretariat (Article 102 of its Charter).
3.-Contracting Parties
The Agreement was signed by the following countries: Plurinational State of Bolivia, Argentine Republic, Federative Republic of Brazil, Republic of Paraguay, Eastern Republic of Uruguay, Republic of Peru, Republic of Colombia, Republic of Ecuador, Republic of Chile, Republic of Costa Rica, Republic of Cuba, Republic of El Salvador, Republic of Honduras, Republic of Nicaragua, Republic of Panama, United Mexican States, Dominican Republic, Bolivarian Republic of Venezuela, Kingdom of Spain and Portuguese Republic.
Although all of these members have signed and subsequently ratified the Original Convention, to date not all of them have ratified the 1999 Amendment Protocol, so the reluctant countries are constantly urged to comply with the commitment they have made.
Ratification dates of the Original Convention
| Country | Date of Ratification |
| the Republic of Chile | 21/01/1983 |
| Costa Rica Republic | 21/01/1983 |
| United Mexican States | 21/01/1983 |
| Repubblica de Nicaragua | 21/01/1983 |
| Republic of Argentina | 21/04/1983 |
| Kingdom of Spain | 17/06/1983 |
| Republic of Honduras | 21/01/1984 |
| Republic of Cuba | 08/06/1984 |
| Federative Republic of Brazil | 07/06/1985 |
| Eastern Republic of Uruguay | 07/05/1985 |
| Republic of Panama | 07/05/1985 |
| Republic of El Salvador | 12/00/1986 |
| Republic of Paraguay | 27/07/1988 |
| Bolivarian Republic of Venezuela | 18/02/1989 |
| Republic of Colombia | 21/05/1990 |
| Portuguese Republic | 20/05/1991 |
| Dominican Republic | 23/01/1993 |
| Plurinational State of Bolivia | 27/01/1995 |
| Republic of Peru | 01/03/1995 |
| Republic of Ecuador | 16/01/1998 |
| Republic of Guatemala | 06/07/2007 |
Countries that have adhered to the Modification Protocol to date [5]
| Country | Signature Date | Deposit date | Entry into force |
| Argentina | 28-03-11 | 02-06-11 | 02-09-11 |
| Bolivia | 24-07-02 | 21-08-02 | 21-11-02 |
| Colombia | 29-08-03 | 15-12-03 | 15-03-04 |
| Costa Rica | 09-12-10 | 19-04-11 | 19-07-11 |
| Cuba | 20-12-01 | 24-05-02 | 17-10-02 |
| Ecuador | 26-03-12 | 23-11-12 | 23-02-13 |
| Spain | 31-05-02 | 16-07-02 | 17-10-02 |
| Guatemala | 06-07-07 | 05-10-07 | 05-01-08 |
| Nicaragua | 25-11-08 | 10-03-09 | 10-06-09 |
| Paraguay | 03-06-11 | 24-06-11 | 24-09-11 |
| Peru | 04-12-01 | 24-01-02 | 17-10-02 |
4.- Objectives
Mutual assistance and cooperation
Customs mutual assistance is a cooperation mechanism between customs administrations of different countries, which seeks to facilitate the exchange of information and resources to ensure compliance with customs laws, prevent and combat customs offences and irregularities in international trade, as well as protect the fiscal and economic interests of the parties involved.
Customs mutual assistance covers aspects such as data exchange, training and capacity building of officials, implementation of technologies and control systems, and collaboration in carrying out joint inspections and audits. This collaborative approach ultimately aims to improve the efficiency and effectiveness of customs administrations and facilitate legitimate trade between nations.
Requests for mutual assistance must contain detailed information and will be executed in accordance with the laws and regulations of each party. While the requested authority is committed to complying with the request, in certain circumstances it may deny or postpone assistance when the request violates sovereignty, public order, security, national interests or industrial secrets.
The Convention sets out procedures for requests for mutual assistance, spontaneous mutual assistance and the treatment of information and confidentiality. Expenses related to mutual assistance are the responsibility of the requesting authority, although forms of financing may be agreed upon.
It is also expressly established that the mutual assistance provided by customs authorities may be used in all types of procedures, including judicial, administrative, investigations or verifications, resolutions determining value, tariff classification and origin, which are relevant to compliance with and the application of the customs legislation of a Party.
With regard to cooperation, it is established that, at the request of the customs authority of a Party, the requested authority must provide all possible cooperation to contribute to the modernization of structures, organization and working methods, coordination of customs chemical laboratories and use of experts. In addition, it must cooperate in the implementation and improvement of technical training systems for the staff of the requesting customs authority, including training, exchange of professors and scholarships.
5.- Institutional Structure
5.1.- The Council of National Customs Directors
It is the collegiate body in charge of the direction and administration of the Convention. Some of its functions include the adoption of directives and recommendations, the approval of the annual budget, and the supervision of the implementation of the Convention. It is composed of the National Directors of Customs of each Contracting Party. Ordinary meetings of the Council are held at least once a year, while extraordinary meetings may be convened by the President or by written request of at least three Directors. The President of the Council will be the National Director of Customs of the country where the meetings are held. Decisions of the Council will be adopted unanimously or, when that is not possible, by simple majority.
5.2.- The Executive Committee
The Executive Committee is a body created with the objective of coordinating with the Secretariat of the Convention the topics to be discussed at the Annual Meetings. It is composed of five (5) representatives of the Contracting Parties and its functions include the preparation of the agenda and the preparation of reports on the topics to be discussed at the annual meetings of the Council, as well as the supervision of the implementation of the directives and recommendations adopted by the Council. The Executive Committee meets at least once a year before the annual meeting of the Council.
5.3.- The Secretariat
It is the permanent body responsible for assisting the Council and the Customs Authorities of the Contracting States in the application and interpretation of the Convention.
The Secretariat is exercised by the National Customs Agency of Mexico (ANAM) and based on the guidelines and recommendations of the Council of National Customs Directors, it performs multiple functions, including preparing draft amendments to the Convention, issuing opinions, ensuring links with international organizations, proposing new methods and procedures, requesting and coordinating technical assistance, keeping records of disputes, organizing and convening technical meetings, maintaining direct communications with Customs, serving as depositary of instruments of ratification or accession, making notifications and registrations, organizing and convening meetings of National Customs Directors, submitting annual reports and fulfilling other tasks assigned by the Council or the Contracting Parties.
ANAM establishes the organization and administrative support necessary for the operation of the Secretariat, which may be assisted by high-level customs technicians provided by governments or by specialized international organizations.
6.-Financing
Throughout its history, the financing of COMALEP's main activities has faced certain irregularities in its sustainability, depending largely on the specific efforts made by some of its members.
Despite this situation, COMALEP has assumed the commitment and technical leadership in the implementation of numerous projects focused on strengthening the shared instruments used by both Customs and the private sector in Latin America. This proactivity has allowed the consolidation of joint efforts and the promotion of cooperation in the regional customs field.
7.- Achievements
Among COMALEP's most notable achievements is the promotion of the use of the Spanish language in the work of the Harmonized System Committee of the World Customs Organization (WCO). In addition, the WCO has obtained recognition for the translation into Spanish of the Explanatory Notes of the Harmonized System, carried out by COMALEP.
In 1995, the WCO evaluated the translation but did not accept it as an official version. However, it recommended it as a reference to unify criteria among Spanish-speaking countries and avoid the proliferation of different versions in the same language.
Finally, in 2005, the COMALEP translation was approved and recognized by the WCO as the official Spanish version. Subsequently, the Ibero-American Nomenclature Committee (CIN) was established within COMALEP. It meets twice a year, after the respective sessions of the WCO Harmonized System Committee, in order to prepare the updates in Spanish in a timely manner, to deliver them to the WCO and to make them available in the same period as the official versions in English and French.
In addition, the exchange of information between the contracting customs authorities has been substantially consolidated, thereby allowing for a solid coordination mechanism in the fight against customs offences. Today, it is no longer sufficient to respond to a request for cooperation or administrative assistance by simply confirming the authenticity of a certificate of origin. It is imperative to carry out basic research to verify whether the exporting company really exists, whether it produces the product it exports, review its accounting books, investigate whether there is a relationship with the purchasing company and, ultimately, ensure that all the necessary data is available to adequately satisfy the request received. This efficient way of operating is what has been consolidated over these years of joint work.
Last but not least, a meeting and dialogue point was established and consolidated between the heads of the Ibero-American Customs Services, the representatives of the main intergovernmental organizations and the private entities of the region, who look forward with anticipation and enthusiasm to the annual meetings of the entity, as it is an environment of great fraternity and camaraderie, where experiences, knowledge and best practices are exchanged.
8.-Challenges
COMALEP, as a multilateral entity, faces various challenges on its path to consolidating and expanding its mission. Among them, the following stand out:
- Identification of financing sourcesIn order to carry out its activities effectively, COMALEP needs to ensure sustainable financial flows. This may involve seeking government support from contracting countries, donations or collaborations from private entities, or even exploring international financing options. The challenge lies in finding sources of financial support that are reliable and do not compromise its independence.
- Development of a multifunctional website: In the digital age, a robust and effective online presence is crucial for any organization. COMALEP recognizes the need for a website that can serve multiple functions, including:
a) A public access area: This space would be open to the public and would house essential information about COMALEP, such as the texts of the conventions, their ratification status, the topics discussed at each meeting, the guidelines and recommendations issued, and any other information relevant to the community. Transparency and accessibility are key elements of this area, with the aim of promoting public understanding and participation in COMALEP's activities.
b) A restricted access area: This space would be reserved for authorized officials of the Contracting States and would serve as a channel for consultation requests. Since this section would handle sensitive information, it is crucial that robust security measures be implemented to protect the integrity of the data. The challenges in this regard encompass both ensuring the security of the information and facilitating efficient access for authorized users.
Facing and overcoming these challenges is essential for COMALEP to continue playing its vital role in facilitating cooperation and mutual assistance between customs authorities in Ibero-America.
[1] The World Customs Organization (WCO), the Inter-American Development Bank (IDB), the International Monetary Fund (IMF), the United States Agency for International Development (USAID), to name just a few of the organizations that usually participate.
[2] The Association of Professional Customs Agents of the Americas (ASAPRA), the Latin American Conference of Express Companies (CLADEC), the Federation of National Associations of Freight Agents and International Logistics Operators of Latin America and the Caribbean (ALACAT), to name just a few of the entities that usually participate.
[3] The meeting was chaired by Vice Admiral (RE) JUAN CARLOS MARTINEZ, then National Administrator of Customs of the Argentine Republic and host of the event. In addition, the following officials participated in representation of the Argentine Customs: Commodore (R) JORGE OSCAR MAURER, National Sub-Administrator of Customs, HECTOR SAVERIO DI GIANO, Technical Secretary (Career official with a distinguished track record, co-editor of the Regulatory Decree of the Argentine Customs Code), AMADEO LUIS FARIAS, Head of the Customs Technique Department (Career official with a solid technical background, founder and professor of the Customs Training Institute -ICA-), MARTA CRISTINA BOLDORINI, Secretary of the Embassy of the Ministry of Foreign Affairs and Worship (Career lawyer and diplomat with a solid track record and presence in MERCOSUR issues and Integration processes), and CARLOS OMAR AYALA, Advisor to ANA.
[4] Available at: https://biblio.aladi.org/cgi-bin/koha/opac-detail.pl?biblionumber=23650&query_desc=an%3A%2225089%22
[5] According to publicly available information. Subject to update.
The author is a Member (Judge) of the National Tax Court. University Professor. Specialized in Higher Education Teaching (UCC). Professor at the National University of Córdoba (UNC), Blas Pascal University (UBP), Austral University and Universidad del Rosario (Colombia). Professor and member of the Academic Committee of the Specialization in Customs Law at the National University of La Plata (UNLP). Member of the Drafting Group of the MERCOSUR Customs Code. Author of the book: "The World Customs Organization. Past, present and future.". Tirant Lo Blanch Publishing House, Valencia City, Spain. Year 2021 - Email: [email protected]
