GlossaryEN1 min readUpdated: Jun 26, 2026
Mutual Administrative Assistance
Customs and tax authorities rely on mutual administrative assistance to share information across borders and coordinate enforcement actions against violations of trade regulations.
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Source: https://www.wcoomd.org/en/topics/facilitation/instrument-and-tools/conventions/nairobi_convention.aspx
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Logistics Concept
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Definition & Explanation
Customs and tax authorities rely on mutual administrative assistance to share information across borders and coordinate enforcement actions against violations of trade regulations. The scope typically covers intelligence on suspect shipments, anti-fraud cooperation, recovery of unpaid import duties, and joint cross-border investigations. At the international level, the WCO Nairobi Convention provides a key multilateral framework, complemented by bilateral agreements between individual countries. In day-to-day freight operations, the mechanism becomes visible when destination-country customs request records or findings from the country of export to verify a declaration or pursue a post-clearance audit. Without such arrangements, national authorities would have very limited reach beyond their own jurisdiction.
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