13 DEC
93 19:24 HM CUSTOMS & EXCISE
pa
37019.
97
P.2/4
SOLICITOR'S OFFICE
HM CUSTOMS AND EXCISE
NEW KING'S BEAM HOUSE 22 UPPER GROUND
LONDON SE1 9PJ
Dial Direct 071-865 extn Switchboard 071-620 1313 GTN 3913
5725
International Criminal Division
Mr Garrett,
Foreign and Commonwealth Office,
Downing Street, London SW1A 2AH
Fax 270-3387
Your reference
Om reference
370/9
M3-739
RECE
STRY
14 DEC 1993
19th December 1993
DESK C INDLX
LOISTRY
A
on Taken
Dear M Garrett,
Re: UK/Hong Kong Extradition Treaty
I have noted the recent correspondence in this matter,
Having liaised with my administrators, I can say that the dic point of concern to this Department is as follows:-
That there may be extradition for fiscal and customs offences where appropriate. I note that, in the proposed list, drug trafficking offences are specifically listed, as are offences of smuggling. The latter category would seem to possibly embrace offences in connection with customs prohibitions and restrictions( and Andeed possibly customs duties). The category (13) cowls he a basis for extradition in respect of other taxes such as VAT. However, this would depend on the view of the Hong Kong Courts on extradition for a non-fiscal offence where the subject matter is fiscal. Overall, by reason of the uncertainties in this area, we would prefer as already suggested, a simple conduct based dual criminality test.
However, wording such as is included in Art 2 of the 2nd Additional Protocol to the European Convention on Extradition of 1957 regarding fiscal offences would be desirable, to avoid a refusal to extradite by reason of there being technical differences between taxes etc in the two jurisdictions (copy enclosed ). It may be preferable to change that woding a little to relect the fact that it is conduct which is being compared, not offences; i.e. we would wish to be able to extradite if our VAT offence were matched by a general theft offence in Hong Kong. I would suggest wording such as "For offences in connection with...if the conduct constituting the offence, under the law of the requested Party, corresponds to conduct which constitutes an fence under the law of the requested Party.