The Recovery of Import Duties and Export Duties (Andorra) Regulations 2010

Requests for recovery or for the taking of precautionary measures – subsequent procedure following receipt of the request

10.—(1) Where the Commissioners do not, within three months of the date of receipt of a request made in accordance with regulation 8, take the recovery action or precautionary measures requested, they shall, not later than seven days from the end of that period, inform the applicant authority in writing of the reasons for their failure to comply with the time-limit.

(2) No later than the end of each six-month period following the date of acknowledgement of receipt of a request made in accordance with regulation 8, the Commissioners shall inform the applicant authority in writing of the status or outcome of any recovery action or precautionary measures.

(3) Where, within a reasonable time, having regard to the particular case, all or part of the claim cannot be recovered, or precautionary measures cannot be taken, the Commissioners shall so inform the applicant authority, in writing, setting out the reasons why the appropriate action cannot be taken.

(4) The applicant authority may request the Commissioners to resume the recovery action or precautionary measures requested under regulation 8.

(5) But paragraph (4) shall not apply where the Commissioners have received notification that the claim or the instrument permitting its recovery (or both) is contested by an interested party before the competent body of the Principality of Andorra.

(6) A request under paragraph (4)—

(a) must be in writing;

(b) must be made within two months of the date of any notification given in accordance with paragraphs (1) to (3); and

(c) is subject to the provisions of these Regulations which applied to the initial request.