L 29/14 EN Official Journal of the European Union 4.2.2016 These separate accounts shall be based on accounting principles of causality, objectivity, transparency and consistency, according to internationally recognised accounting standards, and be based on audited data. Article 24 Exceptions 1. The Parties affirm that their existing rights and obligations under Article XX of the GATT 1994 and its interpretat­ ive notes shall apply to trade in goods covered by this Agreement, mutatis mutandis. To that end, Article XX of the GATT 1994 and its interpretative notes are incorporated into and made part of this Agreement, mutatis mutandis. 2. The Parties understand that before taking any measures provided for in subparagraphs (i) and (j) of Article XX of the GATT 1994, the Party intending to take the measures shall supply the other Party with all relevant information, with a view to seeking a solution acceptable to the Parties. The Parties may agree on any means needed to put an end to the difficulties. If no agreement is reached within 30 days of supplying such information, the Party may apply measures under this Article on the good concerned. Where exceptional and critical circumstances requiring immediate action make prior information or examination impossible, the Party intending to take the measures may apply forthwith the precautionary measures necessary to deal with the situation and shall inform the other Party immediately thereof. 3. The Republic of Kazakhstan may maintain certain measures inconsistent with Articles 14, 15 and 17 of this Agreement, identified in the Protocol on the Accession of the Republic of Kazakhstan to the WTO, until the expiration of the transition periods provided for those measures in that Protocol. CHAPTER 2 Customs Article 25 Customs cooperation 1. The Parties shall strengthen cooperation in the area of customs in order to ensure a transparent trade environment, facilitate trade, enhance supply-chain security, promote safety of consumers, stem the flows of goods infringing intellectual property rights and fight smuggling and fraud. 2. In order to implement those objectives and within the limits of available resources, the Parties shall cooperate, inter alia, to: (a) improve customs law, harmonise and simplify customs procedures, in accordance with international conventions and standards applicable in the field of customs and trade facilitation, including those developed by the European Union (including Customs Blueprints), the World Trade Organisation and the World Customs Organisation (in particular the Revised Kyoto Convention); (b) establish modern customs systems, including modern customs clearance technologies, provisions for authorised economic operators, automated risk-based analysis and controls, simplified procedures for the release of goods, postclearance controls, transparent customs valuation, and provisions for customs-to-business partnerships; (c) encourage the highest standards of integrity in the area of customs, in particular at the border, through the application of measures reflecting the principles set out in the Arusha Declaration of the World Customs Organisation; (d) exchange best practices, and provide training and technical support for planning and capacity building and for ensuring the highest standards of integrity; (e) exchange, where appropriate, relevant information and data whilst respecting the Parties' rules on the confidentiality of sensitive data and on personal data protection;