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

1Citation and commencement

2Interpretation

PART 2Requests for Assistance

3Requests for Information – making the request

4Requests for Information – procedure following receipt of the request

5Refusal of Requests for Information

6Requests for Notification – making the request

7Requests for Notification – procedure following receipt of the request

8Requests for recovery or for the taking of precautionary measures – making the request

9Requests for recovery or for the taking of precautionary measures – initial procedure following receipt of the request

10Requests for recovery or for the taking of precautionary measures – subsequent procedure following receipt of the request

11Refusal of Requests for recovery or for the taking of precautionary measures

12Time to pay and payment by instalments

13Transfer of sums recovered

14Contested recovery

15Costs of Recovery

16Notice of cancellation or payment of a claim

17Adjustment of a claim

18Minimum amount on requests for assistance

19Limitation on requests for assistance

20Communication of documents and information

21Language requirements

22Notice of refusal of requests for assistance

23Withdrawal of requests

PART 5Enforcement in Scotland

26Enforcement in Scotland

2010 No. 795

Recovery Of Taxes

Customs And Excise

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

Made15th March 2010

Laid before the House of Commons16th March 2010

Coming into force6th April 2010

The Treasury, in exercise of the powers conferred by section 134(6) of the Finance Act 20021, as extended by section 322(4) of the Finance Act 20042, and by paragraph 3(1) of Schedule 39 to the Finance Act 2002, and the Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by paragraph 3(4) of Schedule 39 to the Finance Act 20023, make the following Regulations: