Decision No 5/91 of the EEC-Andorra Joint Committee of 12 July 1991 adopting the procedures for making available to the Andorran Treasury import duties collected by the Community on behalf of the Principality of Andorra
Date: 1991-07-12
Institutions: EEC–Andorra Joint Committee
Subjects: Andorra, accounting, customs document, customs duties, guarantee, import tax













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21991D0907(04)

Decision No 5/91 of the EEC-Andorra Joint Committee of 12 July 1991 adopting the procedures for making available to the Andorran Treasury import duties collected by the Community on behalf of the Principality of Andorra  


Official Journal L 250 , 07/09/1991 P. 0032 - 0033 





DECISION No 5/91 OF THE  EEC-ANDORRA JOINT COMMITTEE  of 12 July 1991  adopting the procedures for making available to the  Andorran Treasury import duties collected by the Community on behalf of the Principality of Andorra   (91/470/EEC)THE JOINT COMMITTEE, Having regard to the Agreement in the form of an exchange of letters between the European Economic  Community and the Principality of Andorra, and in particular Article 8 (3) (b) thereof, Whereas procedures must be adopted for making available to the Andorran Treasury import duties  collected on goods by the Community on behalf of the Principality of Andorra and also the  percentage to be deducted by the Community to cover administration costs in accordance with the  relevant regulations in force in the Community; Whereas the implementation if it is necessary, of provisions identical to those laid down in  Council Regulation (EEC, Euratom) No 1552/89  (1), would simplify these procedures; Whereas the Joint Committee may, moreover, review the provisions adopted in this Decision to take  account of the situation obtaining on 1 January 1993, HAS DECIDED AS FOLLOWS: Article 1 With regard to the recording, checking, and  making available of import duties collected on goods bound for Andorra, Article 3 and Articles 6  (1), 6 (2) (a) and (b), 6 (3), first subparagraph, 10 (1) and 17 (2) of Regulation (EEC) No 1552/89  shall apply mutatis mutandis and, in particular, provide as follows: (a)  for import duties collected on goods bound for Andorra, the Member States shall keep accounts  identical to the Community own resources accounts, provided for in Article 6 (1), (2) (a) and (2)  (b) of Regulation (EEC, Euratom) No 1552/89; (b)  only those duties recorded by the customs offices referred to in Annex I to the Agreement  shall be entered in the abovementioned accounts. These duties shall only be entered into the  accounts if the copy of control copy No 5 of the T2 AN document or the copy of the T2L AN document  proving that the goods in question have arrived in the Principality of Andorra, has been stamped by  the Andorran customs authorities and duly presented to the customs office which issued it; (c)  in accordance with the first subparagraph of Article 6 (3) of Regulation (EEC, Euratom) No  1552/89, the Member States in question shall send to the Commission statements of their accounts,  attached to their own resources statements. The statements, drawn up in the same way as the own  resources statements, shall also indicate the totals collected in duties by each customs office; (d)  the supporting documents shall be kept in accordance with the first and second paragraphs of  Article 3. These documents and the documents relating to own resources shall be filed separately; (e)  where the records of duties or the accounts are corrected after 31 December of the third year  following the year in which the entries were initially recorded, these corrections shall not be  entered in the accounts, unless notice has been given before this date by the Commission, a Member  State or Andorra; (f)  the provisions of Article 18 of Regulation (EEC, Euratom) No 1552/89 shall apply. The  inspections in question shall also apply to documents proving that the goods in question have  arrived in Andorra, referred to in point (b). Agents authorized by Andorra may participate in these  inspections; (g)  the Member States in question shall credit the duties entered in the accounts provided for in  Article 6 (2) (a) and (b) of Regulation (EEC, Euratom) No 1552/89 to the Commission's account  provided for in Article 9 of Regulation (EEC, Euratom) No 1552/89, within the time limits provided  for in Article 10 (1) and after deduction of collection costs. The percentage which the Community may deduct, as collection costs, from the import duties  collected by the Community on behalf of Andorra, is set at 10  %. This figure may be reviewed by  the Joint Committee; (h)  Member States shall be free from the obligation to place at the disposal of the Commission  the amounts corresponding to the duties recorded for Andorra only if the conditions set down in  Article 17 (2) of Regulation (EEC, Euratom) No 1552/89 have been fulfilled. Article 2 The amounts  credited shall be converted by the Commission and entered in its accounts in ecus in accordance  with the rules of implementation of the Financial Regulation of 21 December 1977  (1) applicable to  the general budget of the European Communities. Article 3 In the 30 days following notification  by the Member States that an amount has been credited, the Commission shall pay, in ecus, the  amounts entered in the accounts into an ecu account opened by Andorra. Andorra shall inform the  Commission of the details of the account to be credited. Andorra shall bear any charges on this  account. Article 4 This Decision shall enter into force on 1 July 1991. Done at  Andorra-la-Vella, 12 July 1991. For the Joint Committee  The Chairman  Oscar RIBAS REIG