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

EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations provide for mutual assistance between Andorra and the United Kingdom for the recovery of import and export duties due. Such provision was formerly under the Recovery of Duties and Taxes etc. Due in Other Member States (Corresponding UK Claims, Procedure and Supplementary) (Regulations 2004 S.I. 2004/674, “the MARD Regulations”). The MARD Regulations are currently being amended and, following their amendment, will no longer be adequate for the purposes of mutual assistance between Andorra and the United Kingdom, hence the need to make these separate Regulations.

Regulation 3 lays down rules on how a request for information should be made by the applicant authority.

Regulation 4 lays down the procedure to be followed upon receipt of a request for information.

Regulation 5 defines the circumstances in which a request for information may be refused.

Regulation 6 lays down rules on how a request for notification (of a claim to a person liable to satisfy it) should be made by the applicant authority.

Regulation 7 lays down the procedure to be followed upon receipt of a request for notification.

Regulation 8 lays down rules on how a request for recovery or for the taking of precautionary measures should be made by the applicant authority.

Regulation 9 lays down the initial procedure to be followed upon receipt of a request for recovery or for the taking of precautionary measures.

Regulation 10 lays down the subsequent procedure to be followed upon receipt of a request for recovery or for the taking of precautionary measures.

Regulation 11 defines the circumstances in which a request for recovery or for the taking of precautionary measures may be refused.

Regulation 12 provides that the Commissioners for Her Majesty’s Revenue and Customs (“the Commissioners”) may allow a debtor time to pay or authorise payment by instalments.

Regulation 13 lays down rules on how monies recovered should be transferred to Andorra.

Regulation 14 lays down the procedure to be adopted when a claim is contested in Andorra.

Regulation 15 makes provision for the costs of recovery.

Regulation 16 lays down the procedure to be followed when a claim becomes void for any reason.

Regulation 17 lays down the procedure to be followed when a claim is adjusted.

Regulation 18 provides that a request for recovery shall not be entertained if the amount in issue is equivalent to 1500 euros or less.

Regulation 19 provides that a request for assistance need not be entertained if the initial request is more than five years old.

Regulation 20 lays down procedures for communications between the applicant authority and the Commissioners.

Regulation 21 provides that relevant documents shall be translated into English and that communications between the Commissioners and the applicant authority shall be in English or in such other language as is agreed between them.

Regulation 22 provides that the Commissioners shall give notice of any refusal of a request for assistance and lays down the relevant procedure.

Regulation 23 provides that the applicant authority may at any time withdraw a request for assistance.

Regulation 24 makes provision relating to the charging of interest on foreign claims.

Regulation 25 lays down rules relating to the evidence required for the enforcement of claims.

Regulation 26 makes provision for enforcement in Scotland.

A full Impact Assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.