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

PART 1 General

Citation and commencement

1.  These Regulations may be cited as the Recovery of Import Duties and Export Duties (Andorra) Regulations 2010 and come into force on 6th April 2010.

Interpretation

2.  In these Regulations—

“applicant authority” means a competent authority designated for the purpose of the Decision by the Principality of Andorra;

“authorised official” means an official of an applicant authority authorised by that authority to make requests for assistance in accordance with the Decision;

“claim” means a claim concerning import duties or export duties due in consequence of a customs procedure initiated after the entry into force of the Decision;

“the Commissioners” means the Commissioners for Her Majesty’s Revenue and Customs;

“contested” means subject to an action brought by an interested party before the competent body of the Principality of Andorra in accordance with the laws in force there and “contesting” shall be construed accordingly;

“corresponding UK claim” means a claim for import or export duties charged in the United Kingdom;

“costs” includes fees, charges, disbursements, expenses and remuneration;

“the Decision” means Decision No. 1/2003 of the EC-Andorra Joint Committee(1);

“instrument permitting enforcement” means–

(a)

any instrument issued by an applicant authority in relation to a claim; or

(b)

a decision on that claim given in favour of that authority by a court or tribunal or other competent body in the Principality of Andorra which permits recovery of that claim or part thereof in the Principality of Andorra;

“the Regulation” means Commission Regulation (EC) No 1179/2008(2);

“request for information” means a request for information made under article 7 of the Decision;

“request for notification” means a request for information made under article 8 of the Decision;

“request for recovery” means a request for recovery made under article 9 of the Decision;

“request for the taking of precautionary measures” means a request made under article 16 of the Decision;

“request for assistance” means a request for information, a request for notification, a request for recovery or a request for the taking of precautionary measures;

the expressions “import duties”, “export duties” and “information of a personal nature” have the meaning given to them by the Decision.

(1)

OJ No L 253, 07.10.2003, p3.

(2)

OJ No L 319, 29.11.2008, p21.