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

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Contested recovery

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14.—(1) Any action contesting the claim or the instrument permitting its enforcement, which is issued in the Principality of Andorra, shall be notified to the Commissioners in writing by the applicant authority immediately after it has been informed of such action.

(2) As soon as the Commissioners have received the notification referred to in paragraph (1), they shall, pending the decision of the body competent in the matter, suspend any recovery action.

(3) Notwithstanding paragraph (2), the applicant authority may require the Commissioners to recover a contested claim, insofar as the laws of the United Kingdom allow.

(4) If the laws of the United Kingdom do not permit the action requested under paragraph (3), the Commissioners shall so notify the applicant authority, promptly and in any event within one month of the receipt of the notification referred to in paragraph (1).

(5) Any proceedings instituted against the Commissioners in consequence of such recovery action, for reimbursement of the sums recovered or for compensation, shall be notified to the applicant authority in writing by the Commissioners immediately after they have been informed of such action.

(6) The Commissioners shall, as far as possible, involve the applicant authority in the procedures for settling the amount to be reimbursed and the compensation due.

(7) The period of limitation or prescription applicable to any issue arising on the recovery of any claim shall be that applicable under the laws in force in the Principality of Andorra.

(8) For the purposes of paragraphs (5) to (7), any step or action taken by the Commissioners in recovery of a claim in pursuance of a request for assistance shall be deemed to have been taken in the Principality of Andorra, where that step or action would, if it had been taken by the applicant authority, have had the effect of suspending or interrupting the period of limitation or prescription in accordance with the laws in force in the Principality of Andorra.

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