2003/692/EC: Decision No 1/2003 of the EC-Andorra Joint Committee of 3 September 2003 on the laws, regulations and administrative provisions necessary for the proper functioning of the Customs Union
Date: 2003-09-03
Institutions: EC–Andorra Joint Committee
Subjects: Andorra, agreement (EU), customs regulations, customs union, joint committee (EU)

7.10.2003

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II

(Acts whose publication is not obligatory)

COMMISSION

DECISION No 1/2003 OF THE EC-ANDORRA JOINT COMMITTEE

of 3 September 2003

on the laws, regulations and administrative provisions necessary for the proper functioning of the
Customs Union

(2003/692/EC)

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 Articles 7(2) and
8(3)(c) thereof,

(5)

The provisions of Decision No 1/96 of the EC-Andorra
Joint Committee (2)
concerning certain methods of
administrative cooperation for the implementation of
the Agreement and the transit of goods between the
Parties have been incorporated in this Decision, and
Decision No 1/96 should therefore also be repealed,

Whereas:

HAS DECIDED AS FOLLOWS:

(1)

(2)

(3)

(4)

Pursuant to the aforementioned Article 7(2), the Princi-
pality of Andorra should adopt, for products covered by
the Customs Union, the laws, regulations and adminis-
trative provisions applicable by the Community in the
customs field and necessary for the proper functioning
of
is necessary to determine
It
which provisions Andorra should adopt and, where
appropriate, provide for the implementing arrangements
for the Principality of Andorra.

the Customs Union.

The arrangements necessary for the proper functioning
of the aforementioned Article 8 should be made and
provisions to enable the recovery of claims by means of
mutual assistance between the Contracting Parties should
be adopted.

Appropriate measures to ensure the mechanisms of the
Customs Union established between the Community and
the Principality of Andorra should be adopted.

It is necessary to adapt the provisions set out in the
Annex to Decision No 2/91 of the EEC-Andorra Joint
Committee (1)
in the
Community, and Decision No 2/91 should therefore be
repealed by this Decision.

to the provisions

applicable

TITLE I

GENERAL

CHAPTER 1

Scope and basic definitions

Article 1

This Decision sets out the measures required to ensure the
functioning of the mechanisms of the Customs Union estab-
lished between the Community and the Principality of Andorra.

Article 2

For the purposes of this Decision:

1.

‘the Agreement’ shall mean the Agreement in the form of an
Exchange of Letters between the European Economic
Community and the Principality of Andorra, signed in
Luxembourg on 28 June 1990 (3);

(1) OJ L 250, 7.9.1991, p. 24.

(2) OJ L 184, 24.7.1996, p. 39.
(3) OJ L 374, 31.12.1990, p. 16.

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2.

‘customs territory of the Customs Union’ shall comprise:

— the customs territory of the Community as defined in
Article 3 of Council Regulation (EEC) No 2913/92 of 12
October 1992 establishing the Community Customs
Code (1),

— the customs territory of the Principality of Andorra;

3.

‘third country’ shall apply to a country or territory which is
not part of the customs territory of the Customs Union;

4.

‘part of the Customs Union’ shall mean the customs territory
of the Community or the customs territory of the Princi-
pality of Andorra;

5.

‘Community Customs Code’ shall refer to Regulation (EEC)
No 2913/92;

6.

‘implementing provisions of the Community Customs Code’
shall refer to Commission Regulation (EEC) No 2454/93 (2);

7.

‘goods in free circulation’ shall mean goods fulfilling the
conditions referred to in Articles 3 or 4 of the Agreement.

(b) Council Regulation (EEC) No 918/83 of 28 March 1983
setting up a Community system of reliefs from customs
duty (5) and Commission Regulations (EEC) No 2288/83 (6),
(EEC) No 2289/83 (7), (EEC) No 2290/83 (8) and (EEC) No
3915/88 (9) which set out
the implementing provisions
thereof, with the exception of the following provisions:

— Chapter I:

Titles IX, X, XXVI,

— Chapter II:

Titles II, III, IV, V,

— Chapter III:

Articles 135, 136(2), 140;

(c) Council Regulation (EC) No 3295/94 of 22 December
1994 laying down measures to prohibit the release for free
circulation, export, re-export or entry for a suspensive
procedure of counterfeit or pirated goods (10) and Commis-
sion Regulation (EEC) No 1367/95 (11),
laying down the
implementing provisions thereof;

(d) Council Regulation (EEC) No 3911/92 of 9 December
1992, on the export of cultural goods (12) and Commission
Regulation No 752/93 (13), laying down the implementing
provisions thereof;

(e) Council Regulation (EEC) No 3677/90 of 13 December
1990, laying down measures to be taken to discourage the
diversion of certain substances to the illicit manufacture of
narcotic
and
Commission Regulation (EEC) No 3769/92, implementing
and amending Regulation (EEC) No 3677/90 (15);

and psychotropic

substances (14)

drugs

Article 3

1. Without prejudice to the provisions of the Agreement or
the specific provisions of
the Principality of
Andorra shall adopt, on the date of entry into force of this
Decision, customs provisions necessary for the proper func-
the Customs Union based on the Community
tioning of
Customs Code and its implementing provisions.

this Decision,

2. Without prejudice to the provisions of the Agreement,
the Principality of Andorra shall take the measures necessary
for the implementation, on the date of entry into force of this
Decision, of provisions based on:

(a) Council Regulation (EC) No 1541/98 of 13 July 1998 on
proof of origin for certain textile products falling within
Section XI of the Combined Nomenclature and released for
free circulation in the Community, and on the conditions
for the acceptance of such proof (3) and Annex I to Council
Regulation (EEC) No 3030/93 of 12 October 1993 on
common rules for imports of certain textile products from
third countries (4);

(1) OJ L 302, 19.10.1992, p. 1. Regulation as last amended by Regula-
tion (EC) No 2700/2000 of the European Parliament and of the
Council (OJ L 311, 12.12.2000, p. 17).

(2) OJ L 253, 11.10.1993, p. 1. Regulation as last amended by Regula-

tion (EC) No 1335/2003 (OJ L 187, 26.7.2003, p. 16).

(3) OJ L 202, 18.7.1998, p. 11.
(4) OJ L 275, 8.11.1993, p. 1.

(f) Council Regulation (EC) No 1334/2000 of 22 June 2000,
setting up a Community regime for the control of dual-use
items and technology (16).

3. Without prejudice to the provisions of the Agreement or
the specific provisions of
the Principality of
Andorra shall take the necessary measures for the implementa-
tion, on the date of entry into force of this Decision, of provi-
sions based on:

this Decision,

— the Community provisions for the classification of goods in
including the explanatory

the Combined Nomenclature,
notes,

(5) OJ L 105, 23.4.1983, p. 105. Regulation as last amended by Regu-

lation (EC) No 1671/2000 (OJ L 193, 29.7.2000, p. 11).

(6) OJ L 220, 11.8.1983, p. 13.
(7) OJ L 220, 11.8.1983, p. 15.
(8) OJ L 220, 11.8.1983, p. 20.
(9) OJ L 347, 16.12.1988, p. 55.
(10) OJ L 341, 30.12.1994, p. 8. Regulation as last amended by Regula-

tion (EC) No 806/2003 (OJ L 122, 16.5.2003, p. 1).

(11) OJ L 133, 17.6.1995, p. 2. Regulation as amended by Regulation

(EC) No 2549/1999 (OJ L 308, 3.12.1999, p. 16).

(12) OJ L 395, 31.12.1992, p. 1. Regulation as last amended by Regula-

tion (EC) No 806/2003.

(13) OJ L 77, 31.3.1993, p. 24. Regulation as last amended by Regula-

tion (EC) No 1526/98 (OJ L 201, 17.7.1998, p. 47).

(14) OJ L 357, 20.12.1990, p. 1. Regulation as last amended by
Commission Regulation (EC) No 1232/2002 (OJ L 180, 10.7.2002,
p. 5).

(15) OJ L 383, 29.12.1992, p. 17. Regulation as last amended by Regu-

lation (EC) No 1232/2002.

(16) OJ L 159, 30.6.2000, p. 1. Regulation as last amended by Regula-

tion (EC) No 149/2003 (OJ L 30, 5.2.2003, p. 1).

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— the explanatory notes and the notices of classification of

the Harmonised System,

— the Community rules determining the conditions for elig-
ibility of certain goods for favourable tariff treatment on
importation according to their nature or end-use.

The request

indicate the name,
for information shall
2.
address and any other relevant information relating to the iden-
tification, to which the applicant authority normally has access,
of the person to whom the information to be provided relates
and the nature and the amount of the claim in respect of which
the request is made.

CHAPTER 2

Provisions concerning mutual assistance for the recovery of
claims

Article 4

This Chapter shall lay down the rules for ensuring recovery in
each country of the claims referred to in Article 6, which arise
in another part of the Customs Union. Implementing provi-
sions are set out in Annex I to this Decision.

The requested authority shall not be obliged to supply

3.
information:

(a) which it would not be able to obtain for the purpose of
recovering similar claims arising in the country in which it
is situated;

(b) which would disclose any commercial, industrial or profes-

sional secrets; or

(c) the disclosure of which would be liable to prejudice the

security or public order of that country.

Article 5

In this Chapter:

— ‘applicant authority’ shall mean a competent authority
named for this purpose by a Contracting Party which makes
a request for assistance concerning a claim referred to in
Article 6,

— ‘requested authority’ shall mean a competent authority
named for this purpose by a Contracting Party to which a
request for assistance is made,

— ‘country’ shall mean any Member State of the Community

or the Principality of Andorra,

— ‘import duties’ shall mean customs duties and charges
having an equivalent effect payable on importation of the
goods,

— ‘export duties’ shall mean customs duties and charges
having an equivalent effect payable on exportation of the
goods,

— ‘information of a personal nature’ shall mean any informa-
tion concerning an identified or an identifiable natural
person.

Article 6

This Chapter shall apply to all claims concerning import duties
and export duties due following a customs operation initiated
after the entry into force of this Decision.

The

4.
inform the applicant
authority of the grounds for refusing a request for information.

requested authority shall

Article 8

The requested authority shall, at the request of the appli-
1.
cant authority, and in accordance with the rules of laws in
force for the notification of similar instruments or decisions in
the country in which the requested authority is situated, notify
to the addressee all instruments and decisions, including those
of a judicial nature, which emanate from the country in which
the applicant authority is situated and which relate to a claim
and/or to its recovery.

The request

indicate the name,
for notification shall
2.
address and any other relevant information relating to the iden-
tification, to which the applicant authority has access, for iden-
tifying the addressee, the nature and subject of the instrument
if necessary, the name and
or decision to be notified and,
address of the debtor and the claim to which the instrument or
decision relates, and any other useful information.

The requested authority shall promptly inform the appli-
3.
cant authority of the action taken on its request for notification
and, more especially, of the date on which the instrument or
decision was forwarded to the addressee.

Article 9

Article 7

1.
At the request of the applicant authority, the requested
authority shall provide any information which would be useful
to the applicant authority in the recovery of its claim.

In order to obtain this information, the requested authority
shall make use of the powers provided under the laws, regula-
tions or administrative provisions that apply to the recovery of
similar claims arising in the country where that authority is
situated.

At the request of the applicant authority, the requested
1.
authority shall recover claims which are the subject of an
instrument permitting their enforcement in accordance with
the laws, regulations or administrative provisions applying to
the recovery of similar claims arising in the country in which
the requested authority is situated.

2.
For this purpose, the claim in respect of which a request
for recovery has been made shall be treated as a claim of the
country in which the requested authority is situated, except
where Article 15 applies.

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Article 10

Article 11

1.
The request for recovery of a claim which the applicant
authority addresses to the requested authority must be accom-
panied by an official or certified copy of the instrument permit-
ting its enforcement, issued in the country in which the appli-
cant authority is situated and, if appropriate, by the original or
certified copy of other documents necessary for recovery.

The applicant authority may not make a request

2.
recovery unless:

for

(a) the claim and/or instrument permitting its enforcement are
not contested in the country in which it is situated, except
where Article 15(2), second subparagraph applies;

(b) it has, in the country in which it is situated, applied appro-
priate recovery procedures available to it on the basis of
the instrument referred to in paragraph 1 and the measures
taken will not result in the payment in full of the claim;

(c) the claim exceeds EUR 1 500.

1.
The instrument permitting enforcement of recovery of
the claim shall be directly recognised and treated automatically
as an instrument permitting enforcement of a claim in the
country in which the requested authority is situated.

Notwithstanding the first paragraph,

2.
the instrument
permitting enforcement of the claim may be, where appropriate
and in accordance with the provisions in force in the country
in which the requested authority is situated, accepted as, recog-
nised as, supplemented with, or replaced by an instrument
authorising enforcement in the territory of that country. Within
three months following the date of receipt of the request for
recovery, countries shall endeavour to complete such accep-
tance, recognition, supplementing or replacement, except in
cases where paragraph 3 is applied. They may not be refused if
the instrument permitting enforcement is properly drawn up.
The requested authority shall inform the applicant authority of
the grounds for exceeding the period of three months.

3.
If any of these formalities should give rise to contestation
in connection with the claim and/or the instrument permitting
enforcement issued by the applicant authority, Article 15 shall
apply.

3.

The request for recovery shall indicate:

Article 12

— the name, address and any other relevant

information
relating to the identification of the person concerned and/
or to the third party holding his or her assets,

— the name, address and any other relevant information for

identifying the applicant authority,

— a reference to the instrument permitting its enforcement,
issued in the country in which the applicant authority is
situated,

— the nature and amount of the claim, including the principal
and costs due, indicated in the currency of the country in
which both authorities are situated,

— the date of notification of the instrument to the addressee
by the applicant authority and/or the requested authority,

— the date from which and the period during which enforce-
ment is possible under the laws in force in the country in
which the applicant authority is situated,

— any other relevant information.

The request

4.
declaration by the applicant authority confirming that
conditions laid down in paragraph 2 have been fulfilled.

for recovery shall contain in addition a
the

1.
Claims shall be recovered in the currency of the country
in which the requested authority is situated. The entire amount
of the claim that is recovered by the requested authority shall
be remitted by the requested authority to the applicant
authority.

2.
The requested authority may, where the laws, regulations
or administrative provisions in force in the country in which it
is situated so permit, and after consultations with the applicant
authority, allow the debtor time to pay or authorise payment
by instalment. Any interest charged by the requested authority
in respect of such extra time to pay shall also be remitted to
the applicant authority.

From the date on which the instrument permitting the enforce-
ment has been directly recognised or accepted, recognised,
supplemented or
replaced in accordance with Article 11,
interest will be charged for late payment under the laws, regula-
tions and administrative provisions in force in the country in
which the requested authority is situated and shall also be
remitted to the country in which the applicant authority is situ-
ated.

Article 13

Notwithstanding Article 9(2), the claims to be recovered shall
not necessarily benefit from the privileges accorded to similar
claims arising in the country in which the requested authority
is situated.

As soon as any relevant information relating to the matter
5.
which gave rise to the request
for recovery comes to the
knowledge of the applicant authority it shall forward it to the
requested authority.

The requested authority shall
immediately of the action it has taken on the request
recovery.

inform the applicant authority
for

Article 14

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Article 15

1.
If, in the course of the recovery procedure, the claim and/
or the instrument permitting its enforcement issued in the
situated are
country in which the applicant authority is
contested by an interested party, the action shall be brought by
the latter before the competent body of the country in which
the applicant authority is situated, in accordance with the laws
in force there. This action must be notified by the applicant
authority to the requested authority. The party concerned may
also notify the requested authority of the action.

in the matter unless there is a request

2.
As soon as the requested authority has received the notifi-
cation referred to in paragraph 1, either from the applicant
it shall suspend the
authority or from the interested party,
the body
enforcement procedure pending the decision of
competent
to the
contrary formulated by the applicant authority in accordance
with the following paragraph. Should the requested authority
deem it necessary, and without prejudice to Article 16, that
authority may take precautionary measures
to guarantee
recovery insofar as the laws or regulations in force in the
country in which it is situated allow such action for similar
claims.

Notwithstanding the first subparagraph of paragraph 2, the
applicant authority may in accordance with the laws, regula-
tions and administrative practices in force in the country in
which it is situated, request the requested authority to recover a
contested claim, insofar as the laws, regulations and administra-
tive practices in force in the country in which the requested
If the result of the
authority is situated allow such action.
contestation is subsequently favourable for the debtor,
the
applicant authority shall be liable for the reimbursement of any
sums recovered, together with any compensation due, in accor-
dance with the laws in force in the country in which the
requested authority is situated.

3. Where it
is the enforcement measures taken in the
country in which the requested authority is situated that are
being contested, the action shall be brought before the compe-
tent body of that country in accordance with its laws and regu-
lations.

4. Where the competent body before which the action has
been brought in accordance with paragraph 1 is a judicial or
administrative tribunal, the decision of that tribunal, insofar as
it is favourable to the applicant authority and permits recovery
of the claim in the country in which the applicant authority is
situated, shall constitute the ‘instrument permitting enforce-
ment’ within the meaning of Articles 9, 10 and 11 and
recovery of the claim shall proceed on the basis of that Deci-
sion.

In order to give effect to the provisions of paragraph 1,
2.
Article 9, Article 10(1), (3) and (5) and Articles 11, 14, 15 and
17 shall apply mutatis mutandis.

Article 17

The requested authority shall not be obliged:

(a) to grant the assistance provided for in Articles 9 to 16 if
recovery of the claim would, because of the situation of the
debtor, create serious economic or social difficulties in the
country in which that authority is situated, insofar as the
laws, regulations or administrative practices in force in the
country in which the requested authority is situated allow
such action for similar national claims;

(b) to grant the assistance provided for in Articles 7 to 16, if
the initial request under Article 7, 8 or 9 applies to claims
more than five years old, dating from the moment the
instrument permitting the enforcement
is established in
accordance with the laws, regulations or administrative
practices in force in the country in which the applicant
country is situated, to the date of the request. However, in
cases where the claim or the instrument is contested the
time limit begins at the moment the applicant authority
establishes that the claim or the instrument may no longer
be contested.

The requested authority shall inform the applicant authority of
the grounds for refusing a request for assistance. Such reasoned
refusal shall also be communicated to the Commission.

Article 18

Questions concerning periods of

1.
limitation shall be
governed solely by the law in force in the country in which the
applicant authority is situated.

2.
Steps taken in the recovery of claims by the requested
authority in pursuance of a request for assistance which, if they
had been carried out by the applicant authority, would have
had the effect of suspending or interrupting the period of
limitation according to the laws in force in the country in
which the applicant authority is situated, shall be deemed to
have been taken in the latter country, insofar as that effect is
concerned.

Article 19

Documents and information sent

requested
1.
authority pursuant to this Chapter may only be communicated
by the latter to:

to the

Article 16

(a) the person mentioned in the request for assistance;

1.
On a reasoned request by the applicant authority, the
requested authority shall take the precautionary measures to
ensure recovery of a claim insofar as the laws and regulations
in force in the country in which it is situated so permit for
similar claims.

(b) those persons and authorities responsible for the recovery

of the claims, and solely for that purpose;

(c) the judicial authorities dealing with matters concerning the

recovery of the claims.

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Furthermore, any information obtained in application of this
Chapter, and notably in pursuance of Articles 7 and 10, may
only be used for the purposes of mutual assistance in recovery
of claims in the particular case in question.

2.
Information of a personal nature may not be exchanged
unless the addressee Contracting Party undertakes to protect
this information in a manner at
to that
applying to the particular case in the Contracting Party
supplying that information.

least equivalent

Article 20

Requests for assistance, the instrument permitting enforcement
and other relevant documents annexed shall be accompanied
by a translation into the official language, or one of the official
languages, of the country in which the requested authority is
situated, without prejudice to the latter authority's right to
waive the translation.

Article 21

1.
The requested authority shall recover from the person
concerned and retain any costs linked to recovery which it
incurs,
in accordance with the laws and regulations in the
country in which it is situated that apply to similar claims.

The Contracting Parties shall renounce all claims upon
2.
each other for the refund of costs resulting from mutual assis-
tance which they grant each other pursuant to this Chapter.

3. Where recovery poses a specific problem, concerns a very
large amount in costs or relates to the fight against organised
crime, the applicant and requested authorities may agree reim-
bursement arrangements specific to the cases in question.

The country in which the applicant authority is situated
4.
shall remain liable to the country in which the requested
authority is situated 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.

Article 22

The Contracting Parties shall provide each other with a list of
the authorities authorised to make or receive requests for assis-
tance, as well as any subsequent relevant changes to that list.

Article 23

The provisions of this Chapter shall not prevent a greater
measure of mutual assistance being afforded either now or in
the future by particular countries under any agreements or
arrangements, including those for the notification of legal or
extra-legal acts.

Article 24

1. Within the Joint Committee, the Contracting Parties shall
inform each other of the measures they take to apply the provi-
sions of this Chapter. They shall also report on their use of the
provisions of this Chapter and on the results obtained.

2.
For this purpose, the Contracting Parties shall take note
of the number of requests for information, notification and
recovery they make and receive each year pursuant to this
Chapter, and of the amount of the claims involved and of the
amounts recovered.

TITLE II

PROVISIONS APPLICABLE TO TRADE IN GOODS BETWEEN
THE TWO PARTS OF THE CUSTOMS UNION

CHAPTER 1

General

Article 25

Without prejudice to the provisions on free circulation laid
down in the Agreement, the Community Customs Code and its
implementing provisions, which are applicable in the customs
territory of the Community, and the Andorran customs code
and its implementing provisions, which are applicable in the
territory of the Principality of Andorra, shall apply in trade
between the two parts of the Customs Union under the condi-
tions laid down in this Decision.

Article 26

1.
For the implementation of Article 4 of the Agreement,
the validation of the document necessary to enable the free
circulation of the goods in question shall cause a customs debt
on importation to be incurred. It shall also give rise to the
application of the commercial policy measures to which the
products or the goods concerned may be subject.

2.
The moment when such customs debt is incurred shall be
deemed to be the moment when the customs authorities accept
the export declaration relating to the goods in question.

3.
The debtor shall be the declarant. In the event of indirect
representation, the person on whose behalf the declaration is
made shall also be a debtor.

The amount of

4.
import duties corresponding to this
customs debt shall be determined under the same conditions as
in the case of a customs debt resulting from the acceptance, on
the same date, of the declaration for release for free circulation
of the goods concerned for the purpose of terminating the
inward processing procedure.

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CHAPTER 2

Provisions concerning the transit of goods between the parts
of the Customs Union

Article 27

in
The Community and the Principality of Andorra shall,
respect of goods falling within Chapters 25 to 97 of
the
Harmonised System, apply mutatis mutandis the rules of the
Community transit procedure laid down in the Community
Customs Code and its implementing provisions, subject to the
special provisions laid down in this Chapter.

3. Where the goods referred to in Article 6(3)(c) of the
Agreement, in free circulation in the Principality of Andorra,
are dispatched to the Community, they shall also be placed
under the external Community transit procedure (T1).

The transit document T1 shall be endorsed with one of the
following phrases, with underlining in red:

— Percibir sólo el elemento agrícola — Acuerdo CEE-Andorra

— Kun landbrugselementet opkræves — EØF-Andorra aftalen

— Nur den Agrarteilbetrag erheben — Abkommen EWG-

Andorra

— Κατακρατείται µόνο το αγροτικό στοιχείο — Συµφωνία ΕΟΚ-

Ανδόρας

Article 28

— Charge

agricultural

component only — EEC-Andorra

For the purposes of

1.
Customs Union, and notwithstanding Article 29,

trade between the parts of

agreement

the

— Ne percevoir que l'élément agricole — Accord CEE-Andorre

— goods which are in free circulation shall move under the

internal Community transit procedure (T2, T2F),

— Riscuotere solo l'elemento agricolo — Accordo CEE-

Andorra

— goods other than those referred to in the indent above shall
move under the external Community transport procedure
(T1).

the frontier customs office of a part of

2.
Notwithstanding the requirement for evidence that the
goods are in free circulation, the persons completing export
formalities at
the
Customs Union shall not be required to place the goods under
the Community transit procedure, irrespective of the customs
procedure under which the goods will be placed at the neigh-
bouring frontier customs office.

3.
Notwithstanding the requirement for evidence that the
goods are in free circulation, the frontier customs office of the
formalities are
part of
completed may refuse to place the goods under the Community
transit procedure if that procedure is to end at the neigh-
bouring frontier customs office.

the Customs Union where export

4.
Free circulation of goods not moving under the internal
Community transit procedure may be proved by production of
a T2L document or a document having equivalent effect. ‘T2L
document’ means any document bearing the indication ‘T2L’ or
‘T2LF’ or an indication having the same meaning.

Article 29

1.
Goods referred to in Article 6(3)(c) of the Agreement,
dispatched to the Principality of Andorra with the benefit of an
export refund, shall move under cover of an external Commu-
nity transit document (T1).

— Alleen het agrarische element innen — Overeenkomst EEG-

Andorra

— Cobrar unicamente o elemento agrícola — Acordo CEE-

Andorra

— Kannetaan ainoastaan maatalouden maksuosa — ETY —

Andorra-sopimus

— Debitera endast

jordbrukskomponenten — EEG-Andorra

avtalet

— Percebre únicament l'element agrícola — Acord CEE-An-

dorra.

Article 30

For the purposes of

‘transit office’ shall
1.
mean the customs office of entry in a part of the Customs
Union other than that of departure.

this Chapter,

The carrier shall present a transit advice note at each

2.
transit office.

Article 31

The guarantee provided for under the Community transit
the

1.
procedure must be valid in the customs territory of
Customs Union.

2. Where a control copy T5 is used for the purposes of the
paragraph above, such document shall be returned to the
customs office at the point of exit from the Community in
order to provide evidence of such exit.

2.
Guarantee documents, global guarantee certificates and
guarantee waiver certificates shall be endorsed with the words
‘Principality of Andorra’.

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TITLE III

— in box 9(b), the amount of compensatory interest,

PROVISIONS APPLICABLE TO TRADE IN GOODS WITH THIRD
COUNTRIES

— the quantity, CN code and origin of the import goods used
in the manufacture of the compensating products released
for free circulation.

CHAPTER 1

Provisions

concerning the value of goods

for

customs

purposes

Article 32

The costs of transport and insurance and loading and handling
charges associated with transport of third country goods after
introduction of the goods into the territory of the Customs
Union shall not be taken into consideration for customs valua-
tion purposes provided they are shown separately from the
price actually paid or payable for the said goods.

CHAPTER 2

Inward Processing

Article 33

Where goods in the unaltered state or where compensating
products under inward processing are released for free circula-
tion or subject to an application for authorisation in a part of
the customs union other than that where the entry into the
inward processing arrangements took place, the information
sheet INF1 may be used for the communication of information
on duty amounts, compensatory interest, security and commer-
cial policy measures.

Article 34

1.
The INF1 shall be made out in an original and two copies
conforming to the specimen set out in the Customs Code
implementing provisions.

The customs office in the part of the customs union,
2.
which is requested to accept the declaration for release for free
circulation or entry into the inward processing procedure,
establishes and endorses the INF1.

The original and one copy of the INF1 shall be sent to the
supervising office and a copy shall be kept by the customs
office which endorsed the INF1.

The supervising office shall

supply the information
3.
requested in boxes 8, 9 and 11 of the INF1, endorse it, retain
the copy and return the original.

Article 35

Article 36

are

inward
Where the compensating products obtained under
processing (drawback system)
consigned to another
customs approved treatment or use allowing import duties to
be repaid or remitted, and are subject to a new application for
authorisation for the inward processing arrangements,
the
customs authorities issuing this authorisation may use the INF1
to determine the amount of import duties to be levied or the
amount of the customs debt liable to be incurred.

Article 37

Where the declaration for release for free circulation relates to
compensating products obtained from import goods or goods
in the unaltered state which had been subject
to specific
commercial policy measures at the moment of entry for the
procedure (suspension system) and such measures continue to
be applicable, the customs office accepting the declaration and
endorsing the INF1 shall ask the supervising office to indicate
particulars necessary for the application of commercial policy
measures.

Article 38

Where release for free circulation is requested in the case of an
INF1 being made out for fixing the amount of security, the
same INF1 may be used, provided it contains:

— in box 9(a) the amount of import duties payable on the

import goods, and

— in box 11, the date when the import goods concerned were
first entered for the arrangements or the date when the
import duties have been repaid or remitted.

Article 39

1. Where the customs office issuing the information sheet
considers that additional information to that appearing on the
information sheet is required,
it shall enter such particulars.
Where not enough space remains, an additional sheet shall be
annexed. It shall be mentioned on the original.

The customs office endorsing the INF1 shall ask the supervising
office to indicate:

— in box 9(a), the amount of import duties due,

2.
The customs office which endorsed the information sheet
may be asked to carry out post-clearance verification of the
authenticity of the sheet and the accuracy of the particulars
which its contains.

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In the case of successive consignments,

the requisite
3.
number of information sheets may be made out for the quan-
tity of goods or products entered for the arrangements. The
initial
information sheet may also be replaced with further
information sheets or, where only one information sheet is
used, the customs office to which the sheet is endorsed may
note on the original the quantities of goods or products. Where
not enough space remains, an additional sheet shall be annexed
which shall be mentioned on the original.

— AV/S-goederen

— Mercadorias AA/S

— SJ/T-tavaroita

— AF/S-varor

— Mercaderies PA/S.

4.
In exceptional circumstances, the information sheet may
be issued a posteriori but not beyond the expiry of the period
required for keeping documents.

In the event of theft, loss or destruction of the informa-
5.
tion sheet, the operator may ask the customs office which
endorsed it for a duplicate to be issued.

The original and copies of the information sheet so issued shall
bear one of the following indications:

— DUPLICADO

— DUPLIKAT

— DUPLIKAT

— ANTIΓPAΦO

— DUPLICATE

— DUPLICATA

— DUPLICATO

— DUPLICAAT

— SEGUNDA VIA

— KAKSOISKAPPALE

— DUPLIKAT

— DUPLICAT.

2. Where goods, which have been entered for an inward
processing arrangement (suspension system) or goods in the
unaltered state are subject
to specific commercial policy
measures and such policy measures continue to be applicable
at the time when the goods are entered for transit, the indica-
tion referred to in paragraph 1 shall be supplemented by one
of the following:

— Política comercial

— Handelspolitik

— Handelspolitik

— Εµπορική πολιτική

— Commercial policy

— Politique commerciale

— Politica commerciale

— Handelspolitiek

— Política comercial

— Kauppapolitiikka

— Handelspolitik

— Politica commercial.

3. Where compensating products, obtained under an inward
(drawback system) are transhipped
processing arrangement
between the two parts of the customs union, the document
shall bear one of the following indications:

Article 40

Compensating products, obtained under

1.
an inward
processing arrangement (suspension system) or goods in the
unaltered state, which are transhipped between the two parts of
the customs union, have to be accompanied by a T1 document
or a document having equivalent effect for the purpose of these
operations. The document shall bear one of the following indi-
cations:

— Mercancías PA/S

— AF/S-varer

— AV/S-Waren

— Εµπορεύµατα ΕΤ/Α

— IP/S goods

— Marchandises PA/S

— Merci PA/S

— Mercancías PA/R

— AF/T-varer

— AV/R-Waren

— Εµπορεύµατα ΕΤ/Ε

— IP/D goods

— Marchandises PA/R

— Merci PA/R

— AV/T-goederen

— Mercadorias AA/D

— SJ/T-tavaroita

— AF/R-varor

— Mercaderies PA/R.

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CHAPTER 3

Outward processing

Article 41

Article 44

1.
The office of exit shall certify on the original that the
goods have left the customs territory and shall return it to the
person presenting it.

For the purposes of this Chapter, ‘triangular traffic’ shall mean
the system under which the compensating products after
outward processing are released for free circulation with partial
or total relief from import duties in a part of the Customs
Union other than that from which the goods were temporarily
exported.

The

importer of

2.
replacement
products shall present the original of the INF2 and, where
appropriate,
identification to the office of
discharge.

compensating or

the means of

the

Article 42

Article 45

Where compensating or replacement products are released for
free circulation under the triangular traffic system, information
sheet INF2 shall be used in order to communicate information
on temporary export goods, in order to obtain partial or total
relief for compensating products.

1. Where the customs office issuing the information sheet
considers that additional information to that appearing on the
information sheet is required,
it shall enter such particulars.
Where not enough space remains, an additional sheet shall be
annexed. It shall be mentioned on the original.

Article 43

1.
Information sheet INF2 shall be made out in an original
and one copy on forms, which conform to the specimen set
out in the Customs Code implementing provisions, for the
quantity of goods entered for the procedure. The office of entry
shall endorse the original and the copy of the INF2. It shall
retain the copy and return the original to the declarant.

The office of entry which is called upon to endorse the
in box 16, the means

2.
information sheet INF2 shall indicate,
used to identify the temporary export goods.

3. Where samples are taken or illustrations or technical
descriptions used, the office referred to in paragraph 1 shall
authenticate such samples, illustrations or technical descriptions
by affixing its customs seal either on the goods, where their
nature permits it, or on the packaging in such a way that it
cannot be tampered with.

2.
The customs office which endorsed the information sheet
may be asked to carry out post-clearance verification of the
authenticity of the sheet and the accuracy of the particulars
which its contains.

In the case of successive consignments,

3.
the requisite
number of information sheets may be made out for the quan-
tity of goods or products entered for the arrangements. The
initial
information sheet may also be replaced with further
information sheets or, where only one information sheet is
used, the customs office to which the sheet is endorsed may
note on the original the quantities of goods or products. Where
not enough space remains, an additional sheet shall be annexed
which shall be mentioned on the original.

4.
The customs authorities may permit the use of recapitula-
tive information sheets for triangular traffic trade flows invol-
ving a large number of operations which cover the total quan-
tity of exports over a given period.

A label bearing the stamp of the office and reference particulars
of the export declaration shall be attached to the samples, illus-
trations or technical descriptions in a manner which prevents
substitution.

5.
In exceptional circumstances, the information sheet may
be issued a posteriori but not beyond the expiry of the period
required for keeping documents.

illustrations or technical descriptions, authenti-
The samples,
cated and sealed in accordance with paragraph 3, shall be
returned to the exporter, who shall present them with the seals
intact when the compensating or replacement products are re-
imported.

Article 46

4. Where an analysis is required and the results will not be
known until after the customs office has endorsed information
sheet INF2, the document containing the result of the analysis
in a sealed tamper-proof
shall be given to the exporter
envelope.

In the event of theft,
loss or destruction of the INF2, the
operator may ask the customs office, which endorsed it for a
duplicate to be issued. The said office shall comply with this
request provided it can be shown that the temporary export
goods in respect of which the duplicate is requested have not
yet been re-imported.

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The original and copies of the information sheet so issued shall
bear one of the following indications:

— DUPLICADO

— DUPLIKAT

— DUPLIKAT

— ANTIΓPAΦO

— DUPLICATE

— DUPLICATA

— DUPLICATO

— DUPLICAAT

— SEGUNDA VIA

— KAKSOISKAPPALE

— DUPLIKAT

— DUPLICAT.

Article 47

1.
Partial relief from import duties by taking the cost of the
processing operation as the basis of the value for duty shall be
granted on request for compensating products which are to be
released for free circulation.

2. With the exception of goods of a non-commercial nature,
paragraph 1 shall not apply where the temporary export goods
which do not originate in one of the parts of the Customs
Union, within the meaning of Title II, Chapter 2, Section 1 of
the Community Customs Code and within the meaning of Title
III, Chapter 2, Section 1 of the Andorran Customs Code have
been released for free circulation at a zero duty rate in one of
the parts of the Customs Union.

3.
Articles 29 to 35 of the Community Customs Code and
Articles 39 to 45 of the Andorran Customs Code shall apply
mutatis mutandis to the processing costs which shall not take
into account the temporary export goods.

CHAPTER 4

Returned goods

Article 48

1.
Goods of one part of the Customs Union which, having
been exported from its customs territory, are returned to the
territory of the other part of the Customs Union and released
for free circulation within a period of three years, shall, at the
request of the person concerned, be granted relief from import
duties.

The three-year period may be exceeded in order to take
account of special circumstances.

2. Where, prior to their exportation from the customs terri-
tory of one part of the Customs Union, the returned goods had
been released for free circulation at reduced or zero import

duty because of their use for a particular purpose, exemption
from duty under paragraph 1 shall be granted only if they are
to be re-imported for the same purpose.

Where the purpose for which the goods in question are to be
imported is no longer the same, the amount of import duties
chargeable upon them shall be reduced by any amount levied
on the goods when they were first released for free circulation.
Should the latter amount exceed that levied on the entry for
free circulation of returned goods, no refund shall be granted.

3.
The relief from import duties provided for in paragraph 1
shall not be granted in the case of goods exported from the
customs territory of one part of the Customs Union under the
outward processing procedure unless those goods remain in
the state in which they were exported.

Article 49

The relief from import duties provided for in Article 48 of this
Decision shall not be granted unless the goods are re-imported
in the same state in which they were exported.

Article 50

Articles 48 and 49 of this Decision shall apply mutatis mutandis
to compensating products originally exported or re-exported
subsequent to an inward processing procedure.

The amount of import duty legally owed shall be determined
on the basis of the rules applicable under the inward processing
procedure, the date of re-export of the compensating products
being regarded as the date of release for free circulation.

Article 51

1.
Returned goods shall be exempt from import duties even
where they represent only a proportion of the goods previously
exported from the customs territory of the other part of the
Customs Union.

The same applies where the goods consist of parts or
2.
accessories belonging to machines,
instruments, apparatus or
other products previously exported from the customs territory
of the other part of the Customs Union.

Article 52

1.
By way of derogation from Article 50 of this Decision,
returned goods in one of the following situations shall be
exempt from import duties:

(a) goods which, after having been exported from the customs
territory of the other part of the Customs Union, have
received no treatment other than that necessary to maintain
them in good condition or handling which alters their
appearance only;

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(b) goods which, after having been exported from the customs
territory of the other part of the Customs Union, received
treatment other than that necessary to maintain them in
good condition or handling other than that altering their
appearance, but which proved to be defective or unsuitable
for their intended use, provided that one of the following
conditions is fulfilled:

(i) such treatment or handling was applied to the goods
solely with a view to repairing them or restoring them
to good condition;

(ii) their unsuitability for

intended use became
their
apparent only after such treatment or handling had
commenced.

2. Where returned goods had undergone treatment or hand-
ling permitted under paragraph 1(b), and such treatment would
have rendered them liable to import duties if they had come
under outward processing arrangements, the rules in force for
charging duty under the said arrangement shall apply.

However, if goods have undergone an operation consisting of
repair or restoration to good condition which became neces-
sary as a result of unforeseen circumstances which arose
outside the customs territories of both parts of the Customs
Union, this being established to the satisfaction of the customs
authorities, relief from import duties shall be granted provided
that the value of the returned goods is not higher as a result of
such operation, than their value at the time of export from the
customs territory of the other part of the Customs Union.

For the purposes of the second subparagraph of para-

3.
graph 2:

(a) ‘repair or restoration to good condition which became
necessary’ shall mean any operation to remedy operating
defects or material damage sustained by goods while they
were outside the customs territories of both parts of the
Customs Union, without which the goods could no longer
be used in the normal way for the purposes for which they
were intended;

(b) the value of returned goods shall be considered not to be
higher, as a result of the operation which they have under-
gone, than their value at the time of export
from the
customs territory of the other part of the Customs Union,
when the operation does not exceed that which is strictly
necessary to enable them to continue to be used in the
same way as at that time.

When the repair or restoration to good condition of goods
necessitates the incorporation of spare parts, such incorpora-
tion shall be limited to those parts strictly necessary to enable
the goods to be used in the same way as at the time of export.

Article 54

1.

The following shall be accepted as returned goods:

(a) goods for which the following documents are produced in
support of the declaration for release for free circulation:

(i) the copy of

the export declaration returned to the
exporter by the customs authorities or a copy of such
document certified true by the said authorities;

(ii) the information sheet provided for in Article 55 of this

Decision.

Where evidence available to the customs authorities at the
customs office of re-importation or ascertainable by them
from the person concerned indicates
the goods
declared for free circulation where originally exported from
the customs territory of the other part of the Customs
Union, and at the time satisfied the conditions for accep-
tance as returned goods, the documents referred to at (i)
and (ii) shall not be required;

that

(b) goods covered by an ATA carnet issued in the other part of

the Customs Union.

These goods may be accepted as returned goods within the
limits laid down by Article 48 of this Decision, even when
the validity of the ATA carnet has expired.

In all cases, the following formalities shall be carried out:

(i) verify the information given in boxes A to G of the re-

importation voucher;

(ii) complete the counterfoil and box H of the re-importa-

tion sheet;

(iii) retain the re-importation voucher.

Paragraph 1(a) shall not apply to the international move-
2.
ment of packing materials, means of transport or certain goods
admitted under specific customs arrangements where autono-
mous or conventional provisions lay down that customs docu-
ments are not required in these circumstances.

Nor shall it apply in cases where goods may be declared for
release for free circulation orally or by any other act.

3. Where they consider it necessary, the customs authorities
at the customs office of re-importation may ask the person
concerned to submit additional evidence, in particular for the
purposes of identification of the returned goods.

Article 53

When completing the customs export formalities, the customs
authorities shall, at the request of the person concerned, issue a
document containing the information necessary for identifica-
tion of the goods in the event of their being returned to the
customs territory of the one part of the Customs Union.

Information sheet INF3 shall be drawn up in an original and
two copies on forms, which conform to the specimen set out
in the Community Customs Code implementing provisions.

Article 55

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Article 56

Article 60

1.
Information sheet INF3 shall be issued at the exporter's
request by the customs authorities at the customs office of
exportation at the time of completion of the export formalities
for the goods concerned, if the exporter declares that it is prob-
able that these goods will be returned via a customs office of
the other part of the Customs Union.

2.
Information sheet INF3 may also be issued, at the expor-
ter's request, by the customs authorities at the customs office
of exportation after completion of the export formalities of the
goods concerned, provided that these authorities can establish,
on the basis of the information at their disposal, that the parti-
culars in the exporter's request relate to the goods exported.

Article 57

In the event of theft, loss or destruction of the original informa-
tion sheet INF3, the person concerned may ask the customs
authorities who issued it for a duplicate. They shall comply
with this request if the circumstances so warrant. The duplicate
issued shall bear one of the following indications:

— DUPLICADO

— DUPLIKAT

— DUPLIKAT

— ΑΝΤΙΓΡΑΦΟ

— DUPLICATE

— DUPLICATA

— DUPLICATO

— DUPLICAAT

1.
Information sheet INF3 shall contain all the information
required by the customs authorities for the purpose of identi-
fying the exported goods.

— SEGUNDA VIA

— KAKSOISKAPPALE

2. Where it is expected that the exported goods will be
returned to the customs territory of the other part of the
Customs Union or to the customs territory of both parts of the
Customs Union through several customs offices other than the
customs office of exportation, the exporter may ask for several
information sheets INF3 to be issued to cover the total quantity
of the goods exported.

Similarly, the exporter may ask the customs authorities which
issued an information sheet INF3 to replace it by several infor-
mation sheets INF3 covering the total quantity of goods
included in the information sheet INF3 initially issued.

The exporter may also ask for an information sheet INF3 to be
issued in respect of a proportion only of the exported goods.

Article 58

The original and one copy of the information sheet INF3 shall
be returned to the exporter for presentation at the customs
office of re-importation. The second copy shall be kept in the
official files of the customs authorities who issued it.

— DUPLIKAT

— DUPLICAT.

The customs authorities shall record on the copy of informa-
tion sheet INF3 in their possession that a duplicate has been
issued.

Article 61

At the request of the customs authorities at the customs
1.
office of re-importation, the customs authorities of the customs
office of exportation shall communicate to the former all the
information at
to enable them to determine
whether the goods meet the conditions necessary to benefit
from the provisions of this Chapter.

their disposal

2.
Information sheet INF3 may be used for the request and
the transmission of the information referred to in paragraph 1.

CHAPTER 5

Rules of origin

Article 62

Article 59

1.
The customs office of re-importation shall record on the
original and on the copy of information sheet INF3 the quan-
tity of returned goods exempted from import duties, retaining
the original and sending the copy, bearing the reference
number and the date of declaration for free circulation, to the
customs authorities who issued it.

The said customs authorities shall compare this copy with

2.
the one in their possession and retain it in their official files.

Pursuant to Article 7 of the Agreement, the Principality
1.
of Andorra shall apply, in the same manner as the Community,
the Community provisions on the rules of origin in trade with
countries enjoying tariff preferences.

2. Where the Principality of Andorra grants autonomously
the tariff preferences referred to in paragraph 1, and its authori-
ties wish to carry out a post-clearance control of a certificate of
origin (EUR.1 or form A) or an invoice declaration, such
controls shall be made by one of the Community customs
offices listed in Annex II to this Decision.

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Article 63

Article 67

The replacement certificates issued by the Community customs
offices or customs offices of the Principality of Andorra under
whose control the products have been placed shall be accepted
in the other part of the Customs Union under the conditions
laid down in each of those procedures.

Article 64

The Principality of Andorra shall apply mutatis mutandis the
provisions of Council Regulation (EC) No 1207/2001 of 11
June 2001 on procedures to facilitate the issue of movement
certificates EUR.1, the making-out of invoice declarations and
forms EUR.2 and the issue of certain approved exporter author-
trade
isations under
between the European Community and certain countries and
repealing Regulation (EEC) No 3351/83 (1), with the exception
of Article 8.

the provisions governing preferential

TITLE IV

FINAL PROVISIONS

CHAPTER 1

Provisions concerning the participation of experts of the
Principality of Andorra in the work of certain technical
committees

Article 65

1.
Experts from the Principality of Andorra shall be involved
in work of the technical committees mentioned in paragraph 2
which assist the Commission of the European Communities in
the exercise of its executive powers in areas of direct relevance
to the functioning of the Customs Union where this is required
to ensure the proper functioning of the Customs Union. The
procedure for such participation is laid down in this Chapter.

2.

The committees referred to in paragraph 1 are:

— the Customs Code Committee,

— the Committee on External Trade Statistics.

The Commission of the European Communities shall, in good
time, inform the expert referred to in Article 66 of the dates of
the meetings and all
the items on the agenda of each
committee on which he represents the Principality of Andorra.
The Commission shall forward any relevant information to the
expert.

Article 68

On the initiative of its chairman, each committee may meet
without the expert representing the Principality of Andorra. In
that case, the Principality of Andorra shall be informed.

CHAPTER 2

Implementation and application of the provisions

Article 69

1. Where the provisions adopted by the European Commu-
nity to which this Decision refers provide that a Decision shall
be taken by the Commission of the European Communities to
settle certain cases, an equivalent Decision shall be taken by the
authorities of the Principality of Andorra.

2.
The provisions concerning import formalities applied vis-
à-vis third countries and other laws, regulations and administra-
tive provisions applicable in the field of customs, where iden-
tical in substance in the two parts of the Customs Union, shall,
for their implementation and application, be interpreted in
accordance with the case law of the Court of Justice of the
European Communities.

CHAPTER 3

Other final provisions

Article 70

Decisions No 2/91 and No 1/96 are hereby repealed.

Article 71

Article 66

This Decision shall enter into force on the day following that
of its adoption.

The Principality of Andorra shall appoint an expert to represent
it in meetings of each of the committees referred to in Article
65. The expert, who must be a member of the Andorran
administration, shall be involved in the work of
the said
committees when it concerns the functioning of the Customs
Union. He shall express the position of the Principality of
Andorra. He shall not be entitled to vote. The expert's opinion
shall be put on record separately.

Done at Brussels, 3 September 2003.

For the Joint Committee

The Chairman

Meritxell MATEU

(1) OJ L 165, 21.6.2001, p. 1.

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IMPLEMENTING PROVISIONS CONCERNING MUTUAL ASSISTANCE IN THE RECOVERY OF CLAIMS

ANNEX I

TITLE I

SCOPE

Article 1

1.

2.

This Annex lays down detailed rules for implementing Title I, Chapter 2 of this Decision.

This Annex also lays down detailed rules on the conversion and transfer of sums recovered.

TITLE II

REQUEST FOR INFORMATION

Article 2

1.
The request for information referred to in Article 7 of this Decision shall be made out in writing in accordance
with the specimen set out in the Commission Directive 2002/94/EC of 9 December 2002 laying down detailed rules for
implementing certain provisions of Council Directive 76/308/EEC on mutual assistance for the recovery of claims
relating to certain levies, duties, taxes and other measures (1). The said request shall bear the official stamp of the appli-
cant authority and shall be signed by an official thereof duly authorised to make such a request.

2. Where a similar request has been addressed to any other authority, the applicant authority shall indicate in its
request for information the name of that authority.

The request for information may relate to:

(a) the debtor, or

Article 3

(b) any person liable for settlement of the claim under the law in force in the country where the applicant authority is

situated;

(c) any third party holding assets belonging to one of the persons mentioned under point (a) or (b).

Article 4

The requested authority shall acknowledge receipt of the request for information in writing (e.g. by telex or fax) as

1.
soon as possible and in any event within seven days of such receipt.

2.
Immediately upon receipt of the request the requested authority shall, where appropriate, ask the applicant
authority to provide any additional information necessary. The applicant authority shall provide all additional necessary
information to which it normally has access.

Article 5

The requested authority shall transmit each item of requested information to the applicant authority as and when

1.
it is obtained.

2. Where all or some of the requested information cannot be obtained within a reasonable time, having regard to the
particular case, the requested authority shall so inform the applicant authority, indicating the reasons therefor.

In any event, at the end of six months from the date of acknowledgement of receipt of the request, the requested
authority shall inform the applicant authority of the outcome of the investigations it has conducted in order to obtain
the information requested.

In the light of the information received from the requested authority, the applicant authority may request the latter to
continue its investigations. This request shall be made in writing (e.g. by telex or fax) within two months from the
receipt of the notification of the outcome of the investigations carried out by the requested authority, and shall be
treated by the requested authority in accordance with the provisions applying to the initial request.

(1) OJ L 337, 13.12.2002, p. 41.

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Article 6

If the requested authority decides not to comply with the request for information, it shall notify the applicant authority
in writing of the reasons for the refusal to comply with the request, specifying the particular provisions of Article 7 of
the Decision on which it relies. Such notification shall be given by the requested authority as soon as it has taken its
decisions and in any event within three months from the date of the acknowledgement of the receipt of the request.

The applicant authority may at any time withdraw the request for information which it has sent to the requested
authority. The decision to withdraw shall be transmitted to the requested authority in writing (e.g. by telex or fax).

Article 7

TITLE III

REQUEST FOR NOTIFICATION

Article 8

The request for notification referred to in Article 8 of this Decision shall be made out in writing in duplicate in
1.
accordance with the specimen set out in Commission Directive 2002/94/EC. The said request shall bear the official
stamp of the applicant authority and shall be signed by an official thereof duly authorised to make such a request.

2.

Two copies of the instrument (or decision), notification of which is requested, shall be attached to the request.

Article 9

The request for notification may relate to any natural or legal person who, in accordance with the law in force in the
country where the applicant authority is situated, shall be informed of any instrument or decision which concerns that
person.

Insofar as such is not indicated in the instrument or decision of which notification is requested, the request for notifica-
tion shall refer to the procedure for contestation of the claim or its recovery in accordance with the law in force in the
country in which the applicant authority is situated.

Article 10

The requested authority shall acknowledge receipt of the request for notification in writing as soon as possible and

1.
in any event within seven days of such receipt.

Immediately upon receipt of the request for notification, the requested authority shall take the necessary measures to
effect that notification in accordance with the law in force in the country in which it is situated.

If necessary but without jeopardising the final date for notification indicated in the request for notification, the requested
authority shall ask the applicant authority to provide additional information.

The applicant authority shall provide all additional information to which it normally has access.

The requested authority shall in any event not question the validity of the instrument or decision of which notification
is requested.

The requested authority shall inform the applicant authority of the date of notification as soon as this has been

2.
effected, by returning to it one of the copies of its request with the certificate on the reverse side duly completed.

REQUEST FOR RECOVERY AND/OR FOR THE TAKING OF PRECAUTIONARY MEASURES

TITLE IV

Article 11

1.
The request for recovery or for precautionary measures referred to in Articles 9 and 16 of this Decision, shall be
made out in writing in accordance with the specimen set out in Commission Directive 2002/94/EC. The request, which
shall include a declaration that the conditions laid down in this Decision for initiating the mutual assistance procedure
in the particular case have been fulfilled, shall bear the official stamp of the applicant authority and shall be signed by
an official thereof duly authorised to make such a request.

The instrument permitting enforcement which shall accompany the request for recovery or for precautionary

2.
measures may be issued in respect of several claims where it concerns one and the same person.

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For the purposes of Articles 12 to 19, all claims which are covered by the same instrument permitting enforcement shall
be deemed to constitute a single claim.

The request for recovery and/or for the taking of precautionary measures may relate to any person referred to in
Article 3.

Article 12

Article 13

1.
If the currency of the country in which the requested authority is situated is different from the currency of the
country in which the applicant authority is situated, the applicant authority shall express the amount of the claim to be
recovered in both currencies.

2.
The rate of exchange to be used for the purposes of paragraph 1 shall be the latest selling rate recorded on the
most representative exchange market or markets of the country in which the applicant authority is situated, on the date
when the request for recovery is signed.

Article 14

The requested authority shall, in writing, as soon as possible and in any event within seven days of receipt of the

1.
request for recovery or for precautionary measures,

(a) acknowledge receipt of the request;

(b) ask the applicant authority to complete the request if it does not contain the information or other particulars

mentioned in Article 10 of this Decision.

The applicant authority shall provide all information to which it has access.

2.
If the requested authority does not take the requisite action within the three-month period laid down in Article 11
of this Decision, it shall, as soon as possible and in any event within seven days of the expiry of that period, inform the
applicant authority in writing (e.g. by telex or fax) of the grounds for the failure to comply with the time limit.

Article 15

1. Where, within a reasonable time having regard to the particular case, all or part of the claim cannot be recovered
or precautionary measures cannot be taken, the requested authority shall so inform the applicant authority, indicating
the reasons therefor.

2.
No later than at the end of each six-month period following the date of acknowledgement of the receipt of the
request, the requested authority shall inform the applicant authority of the status or the outcome of the procedure for
recovery or for precautionary measures.

3.
In the light of the information received from the requested authority, the applicant authority may request the latter
to continue the procedure for recovery or for precautionary measures. This request shall be made in writing (e.g. by telex
or fax) within two months from the receipt of the notification of the outcome of that procedure, and shall be treated by
the requested authority in accordance with the provisions applying to the initial request.

Article 16

1.
Any action contesting the claim or the instrument permitting its enforcement which is taken in the country in
which the applicant authority is situated shall be notified to the requested authority in writing by the applicant authority
immediately after it has been informed of such action.

If the laws, regulations and administrative practices in force in the Member State in which it is situated do not
2.
permit precautionary measures or the recovery requested under the second subparagraph of Article 15(2) of this Deci-
sion, the requested authority shall notify the applicant authority to that effect as soon as possible and in any event
within one month of the receipt of the notification referred to in paragraph 1.

Any action which is taken in the country in which the requested authority is situated for reimbursement of sums
3.
recovered or for compensation, in relation to recovery of contested claims under the second subparagraph of Article
15(2) of this Decision, shall be notified to the applicant authority in writing by the requested authority immediately after
it has been informed of such action. The requested authority shall as far as possible involve the applicant authority in
the procedures for settling the amount to be reimbursed and the compensation due. On a reasoned request by the
requested authority, the applicant authority shall transfer the sums reimbursed and the compensation paid within two
months of the receipt of this request.

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Article 17

1.
If the request for recovery or for precautionary measures becomes void as a result of payment of the claim or of
its cancellation or for any other reason, the applicant authority shall immediately inform the requested authority in
writing (e.g. by telex or fax) so that the latter may stop any action which it has undertaken.

2. Where the amount of the claim which is the subject of the request for recovery or for precautionary measures is
amended for any reason, the applicant authority shall immediately inform the requested authority in writing (e.g. by
telex or fax), and if necessary issue a new instrument.

If the amendment leads to a reduction in the amount of the claim, the requested authority shall continue the action
which it has undertaken with a view to recovery or to the taking of precautionary measures, but that action shall be
limited to the amount still outstanding. If, at the time the requested authority is informed of the reduction of the amount
of the claim, an amount exceeding the amount still outstanding has already been recovered by it but the transfer proce-
dure referred to in Article 18 has not yet been initiated, the requested authority shall repay the amount overpaid to the
person entitled thereto.

If the amendment leads to an increase in the amount of the claim, the applicant authority shall as soon as possible
address to the requested authority an additional request for recovery or for precautionary measures. This additional
request shall, as far as possible, be dealt with by the requested authority at the same time as the original request of the
applicant authority. Where, in view of the state of progress of the existing procedure, consolidation of the additional
request with the original request is not possible, the requested authority shall only be required to comply with the addi-
tional request only if it concerns an amount not less than that referred to in Article 10(2)(c) of this Decision.

In order to convert the amended amount of the claim into the currency of the country in which the requested

3.
authority is situated, the applicant authority shall use the exchange rate used in its original request.

Article 18

Any sum recovered by the requested authority, including, where applicable, the interest referred to in Article 12(2) of
this Decision, shall be transferred to the applicant authority in the currency of the country in which the requested
authority is situated. This transfer shall take place within one month of the date on which the recovery was effected.

The competent authorities may agree different arrangements for the transfer of amounts less than the threshold referred
to in Article 10(2)(c) of this Decision.

Article 19

Irrespective of any amounts collected by the requested authority by way of the interest referred to in Article 12(2) of this
Decision, the claim shall be deemed to have been recovered in proportion to the recovery of the amount expressed in
the national currency of the country in which the requested authority is situated, on the basis of the exchange rate
referred to in Article 13(2) hereof.

TITLE V

ELIGIBILITY AND REFUSAL OF REQUESTS FOR ASSISTANCE: REIMBURSEMENT ARRANGEMENTS

Article 20

A request for assistance may be made by the applicant authority in respect of either a single claim or several claims
where these are recoverable from one and the same person.

Article 21

If the requested authority decides, pursuant to Article 17(1) of this Decision, to refuse a request for assistance, it shall
notify the applicant authority in writing of the reasons for the refusal. Such notification shall be given by the requested
authority as soon as it has taken its decision and in any event within three months of the date of receipt of the request
for assistance.

Each country shall appoint at least one official duly authorised to agree reimbursement arrangements under Article
21(3) of this Decision.

Article 22

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Article 23

1. When the requested authority decides to request reimbursement arrangements its shall notify the applicant
authority in writing of the reasons for its view that recovery of the claim poses a specific problem, entails very high
costs or relates to the fight against organised crime.

The requested authority shall append a detailed estimate of the costs for which its requests reimbursement by the appli-
cant authority.

The applicant authority shall acknowledge receipt of the request for reimbursement arrangements in writing as

2.
soon as possible and in any event within seven days of receipt.

Within two months of acknowledgement of receipt of the said request, the applicant authority shall inform the requested
authority whether and to what extent it agrees with the proposed reimbursement arrangements.

If no agreement is reached between the applicant and requested authority with respect to reimbursement arrange-

3.
ments, the requested authority shall continue recovery procedures in the normal way.

TITLE VI

FINAL PROVISIONS

Article 24

Information and other particulars communicated by the requested authority to the applicant authority shall be made out
in the official language or one of the official languages of the country in which the requested authority is situated, or in
another language agreed between the applicant and the requested authority.

The Contracting Parties shall inform the Commission before 15 March each year, as far as possible by electronic means,
of the use made of the procedures laid down in this Decision and of the results achieved in the previous calendar year.

Article 25

ANNEX II

List of the customs offices referred to in Article 62(2)

— CERDOC de la Direction régionale des douanes de Perpignan

— La Farga de Moles