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Council Regulation (EC) No 515/97 of 13 March 1997 on mutual assistance between the administrative authorities of the Member States and cooperation between the latter and the Commission to ensure the correct application of the law on customs and agricultural matters article 18e CELEX: 01997R0515-20210101 The Commission may request a Member State to provide documents which support import and export declarations and for which supporting documents have been generated or collected by economic operators, with respect to investigations related to the implementation of customs legislation.
The request referred to in the first paragraph shall be addressed to the competent authorities. When more than one competent authority is designated by a Member State, the Member State shall specify the administrative department responsible for answering the request by the Commission.
A Member State shall, within a period of four weeks starting from the receipt of the request by the Commission:
— provide the requested documentation; subject to justification, within an additional period of six weeks;
— notify the Commission that the request was impossible to satisfy due to the failure of the economic operator to provide the requested information; or
— decline the request as a consequence of a decision taken by that Member State's administrative or judicial authority according to Article 3. |