(3) The two Participants will jointly decide the details for

the implementation of this Cooperative Arrangement.

COMMENCEMENT AND TERMINATION

Paragraph 22

(1) This Cooperative Arrangement will come into operation on

the date it is signed.

(2) The Participants will meet as and when necessary in

order to review the terms of this Cooperative Arrangement

which may be amended by an exchange of

of letters between the

Heads of the Participants.

(3) This Cooperative Arrangement may be terminated by either

Participant on six months' notice in writing to the other.

The foregoing record represents the understanding

reached between the Customs and Excise Department of Hong Kong

and Her Majesty's Customs and Excise of the United Kingdom.

Signed in duplicate at day of 199

on the

for the Customs and Excise

Department of Hong Kong:

For Her Majesty's Customs and

Excise of the United Kingdom :

)

(

)

Commissioner of Customs

Chairman of the Board of

and Excise

Customs and Excise

Department

Hong Kong

Commissioners

Her Majesty's Customs and

Excise

United Kingdom

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