Stabilisation and Association Agreement between the EU and Croatia

2. Co-operation shall include the following in particular:
– exchanging information on major issues of mutual interest affecting the
tourism sector and transferring of know-how;
– encouraging the development of infrastructure conducive to investment in the
tourism sector;
– examining regional tourist projects.
Article 89
Customs
1. The parties shall cooperate to guarantee compliance with all the provisions scheduled
for adoption in the area of trade and to achieve the approximation of the customs
system of Croatia to that of the Community, thus helping to pave the way for
liberalisation measures planned under this Agreement.
2. Co-operation shall include the following in particular:
– the possibility of interconnection between the transit systems of the
Community and Croatia, as well as the use of the Single Administrative
Document (SAD);
– the improvement and simplification of inspections and formalities in respect of
the carriage of goods;
– the development of cross-border infrastructure between the Parties;
– the development of customs co-operation support for introduction of modern
customs information systems;
– the exchange of information including on the methods of investigation;
– the adoption by Croatia of the Combined Nomenclature;
– training of customs officers.
3. Without prejudice to further co-operation provided for in this Agreement, and in
particular Articles 77, 78 and 80, the mutual assistance between administrative
authorities in customs matters of the Parties shall take place in accordance with the
provisions of Protocol 5.
Article 90
Taxation
The Parties will establish co-operation in the field of taxation including measures aiming at
the further reform of the fiscal system and the restructuring of tax administration with a view
to ensuring effectiveness of tax collection and the fight against fiscal fraud.
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