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It claims Beijing deliberately obstructed efforts by other countries trying to tackle the deadly virus – which has so far claimed nearly 250,000 lives around the world.
The 15-page document – from the Five Eyes security alliance of the US, UK, Canada, Australia and New Zealand – lays the foundation for the case of negligence being mounted against China.
It states Beijing moved to cover up the seriousness of the outbreak from early December, claiming: "Despite evidence of human-human transmission from early December, PRC authorities deny it until January 20."
It brands the secrecy over the pandemic an "assault on international transparency" and points out China imposed travel bans on its own people but told other nations similar restrictions were not needed.
"Millions of people leave Wuhan after the outbreak and before Beijing locks down the city on January 23," the document states.
"Throughout February, Beijing presses the US, Italy, India, Australia, Southeast Asian neighbours and others not to protect themselves via travel restrictions, even as the PRC imposes severe restrictions at home."
The spy dossier also covers China's apparent silencing or "disappearing" of doctors who tried to speak out about the spread of the virus.
The classified document, obtained by Australia's The Saturday Telegraph, comes as US secretary of state Mike Pompeo said there is "enormous evidence" coronavirus came from a lab in Wuhan and China covered it up.
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