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Council Regulation (EC) No 2302/2001 of 15 November 2001 on the detailed rules for applying Article 12(2) of the Agreement in the form of an Exchange of Letters between the European Economic Community and the Principality of Andorra

article  7

CELEX:  32001R2302

Production of certificate
1. Application of the preferential rate must be requested by the importer at the time when the customs debt is incurred.
2. Certificates shall be submitted to the customs authorities of the Principality of Andorra in support of the customs declaration giving rise to the customs debt. The authorities shall have the right to request a translation of a certificate.