In June 1967, the Customs Cooperation Council (CCC), which changed its name to the World Customs Organization (WHO), defined the content of the „customs mutual assistance agreement model“; and most of the countries participating in the WCO are adopting this model as a project for the signing of a CMAA. The ROC has signed agreements with other countries on the basis of the WCO model, while negotiating the corresponding versions based on the status of the counterparty. Customs administrations of the contracting parties may exchange personnel information if they are useful to both parties, in order to promote their understanding of each other`s procedures and techniques. These agreements are part of the European Community`s customs cooperation strategy for third countries. They focus on strengthening customs cooperation for the adoption in June 1967 by the Customs Cooperation Council (CCC), known since 1994 as the World Customs Organization (WCO), of a model of a bilateral mutual assistance agreement between countries, to be implemented as part of a national customs policy. Since joining the CCC in 1970, U.S. Customs and Border Services have used this model as a basis for negotiating customs mutual assistance agreements (AMACs) with other foreign jurisdictions. National and foreign courts recognize each agreement as a legal basis for global cooperation. This agreement applies, on the one hand, to the territory to which Canadian customs legislation applies and, on the other hand, to the territory to which the customs laws of the United States of America apply. It also applies to the Virgin Islands of the United States of America.
A CMAA will not only speed up customs clearance, reduce trade costs and uncertainties, but also strengthen the development of cross-border trade and, in addition, the signing of CMAA between the ROC and other countries will improve customs cooperation and improve the efficiency of customs enforcement in order to make a significant contribution to the convenience and security of cross-border trade. The agreements allow for the exchange of information, information and documents that will ultimately help countries prevent and investigate customs violations. The agreements are particularly useful for the offices of the U.S. attaché, as each agreement is tailored to the national capabilities and policies of the customs administration of a single country. Customs cooperation and mutual assistance can play an important role in facilitating trade, as they are an important element of control for customs administrations to apply international comparisons, such as the WTO Assessment Agreement or the Original Agreement.