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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 11 CELEX: 32001R2302 Subsequent verification
1. The subsequent verification of the certificates shall be carried out at random or whenever the customs authorities of the Principality of Andorra have reasonable doubts as to the authenticity of the documents, the working required and the Community status of the goods concerned or the fulfilment of the other requirements of this Regulation. 2. For the purposes of implementing the provisions of paragraph 1, the customs authorities of the Principality of Andorra shall return the certificate to the customs authorities of the exporting state, where appropriate giving the reasons of form or substance for an inquiry. In support of their request for subsequent verification, they shall provide all the documents or all the information obtained suggesting that the particulars given on the certificate are inaccurate. 3. The verification shall be carried out by the customs authorities of the exporting country. For this purpose they shall have the right to call for any evidence and to carry out any inspection of the exporter's accounts or any other check they consider appropriate. |
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 11 CELEX: 32001R2302 4. The customs authorities requesting the verification shall be informed of the results of the verification as soon as possible. These results shall indicate clearly whether the documents are authentic and whether the products concerned fulfil the requirements of Article 12(2). 5. In cases of reasonable doubt where there is no reply within 10 months of the date of the verification request or where the reply does not contain sufficient information to determine the authenticity of the document in question, the working required or the Community status of the raw tobacco used, the customs authorities of the Principality of Andorra shall refuse entitlement to the preferences. |