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

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Costs of Recovery

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15.—(1) The Commissioners shall be entitled to recover from the person against whom they recover a claim, and retain, any costs linked to recovery which they incur, in accordance with the law of the United Kingdom applying to corresponding UK claims.

(2) Where the applicant authority and the Commissioners agree that recovery—

(a)poses a specific problem,

(b)involves a substantial amount in costs, or

(c)relates to the fight against organised crime,

the applicant authority and the Commissioners may agree reimbursement arrangements specific to the case in question.

(3) The Principality of Andorra shall remain liable to the United Kingdom for any costs and losses incurred as a result of actions held to be unfounded, as far as either the substance of the claim or the validity of the instrument issued by the applicant authority are concerned.

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