1.   Competent authorities shall make a request for cooperation or exchange of information in writing, using the form set out in Annex I.

2.   When making a request for cooperation or exchange of information, requesting competent authorities shall:

(a)	specify the details of the information that the requesting competent authority is seeking from the requested competent authority;

(b)	identify, where appropriate, issues relating to the confidentiality of the information sought.

3.   In urgent cases, requesting competent authorities may make the request for cooperation or exchange of information orally, provided that a subsequent confirmation of the request is made in writing within a reasonable timeframe using the form set out in Annex I, unless the requested competent authority agrees otherwise.