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1 This Memorandum of Understanding executed this 27th day of Janu-ary 1992 at the city of Taipei, ROC, by and between: MANILA ECONOMIC AND CULTURAL OFFICE (MECO) represented herein byJoaquin R. Roces, Director, - and - TAIPEI ECONOMIC AND CULTURAL OFFICE (TECO) herein represented byTa-Jen Liu, Representative, WITNESSETH : Whereas, the Philippine Customs and the ROC Customs have engagedin many forms of cooperation in the past years and this coopera-tion has been strengthened from time to time with the exchange of visits by Philippine customs officials to the Republic of Ch-ina on one end and the ROC customs officials to the Republic of the Philippines on the other end; Whereas, it is in the mutual beneficial interests of the qhilip-pine Customs and the ROC Customs to pursue the path of customs cooperation which has already been established before by both c-ostumes authorities; Whereas, within the limits obtaining under international laws a-nd the respective national laws and policies of both countries, the Philippine Customs and the ROC Customs shall undertake to e-xert their best efforts to concretize certain propositions gear-ed towards the prevention of smuggling and other customs frauds,and also improvement of human resources and trade facilitation; NOW THEREFORE, for and in consideration of the foregoing premis-es the parties hereby express their intentions to pursue and co-ncretize, within the aforesaid limits, the following propositio-ns: Proposition One: Reinforcement of the Exchange of Smuggling Information on Drugs, Arms and Cigarettes Proposition Two: Customs Officers Training Program Proposition Three: Establishment of ATA GarnetSystem between the Two Countries to Facilitate Bilateral Trade and Passengers. It is further understood that both parties will pursue in the n-earest future further discussions on the implementary details a-fter consultation with their respective government agencies con-cerned. IN WITNESS WHEREOF, the parties have affixed their signatures onthe date and at the place above stated. TAIPEI ECONOMIC & CULTURAL OFFICE (Signed) TA-JEN LIU Representative Attested by (Signed) DE-HO JAN Director General of ROC Customs MANILA ECONOMIC & CULTURAL OFFICE (Signed) JOAQUIN R. ROCES Director Attested by: [Signed] TCMAS V. APACIBLE Commissioner of the Philippine Customs