Law 84/2010, From 18 November, Modification Of The Law 5/2004, Of 14 April, Of The Customs Code

Original Language Title: Llei 84/2010, del 18 de novembre, de modificació de la Llei 5/2004, del 14 d’abril, del Codi de Duana

Read the untranslated law here: https://www.bopa.ad/bopa/022072/Pagines/6A116.aspx

Law 84/2010, from 18 November, modification of the law 5/2004, of 14 April, the Customs Code since the General Council at its session of 18 November 2010 has approved the following: law 84/2010, from 18 November, modification of the law 5/2004, of 14 April, the Customs Code preamble the Customs Union agreement between Andorra and the European Community of 28 June 1990, established commercial relations between the Principality of Andorra and the European Union and replaced the previous national relations between Andorra and its neighboring States. From this time the exchanges that regulate the relations between the two sides are governed by a common framework, in particular with respect to industrial products. In this sense the regulatory changes in one of the two parties affect directly on the existing exchanges and in the proper functioning of the Customs Union agreement.

The European Union, with the aim of strengthening controls to ensure a harmonization of controls at any point of entry into the Community customs territory, has approved new provisions, in particular Regulation (EC) No. 648/2005 of the Parliament and of the Council, of 13 April 2005, amending Regulation (EEC) Nr. 2913/92 establishing the Community Customs Code and Council. The European Union has adopted a common risk management system and the obligation to submit in advance the information relating to the goods that have to enter or who have to leave the Community territory, this is data related to security. This advance in the sending of data allows an early treatment using new tools in the management of risks and the improvement of the security of the territory. These new provisions will go into application in the European Union on 1 January 2011.

At the same time the European Union has planned to simplifications all operators who have obtained the status of authorized economic operator having credited that meet certain safety criteria and present guarantees of control.

So, then, and with the aim of harmonizing the national legislation with the EU legislation and to establish a mutual recognition of the rules, it is necessary to adopt provisions relating to controls and to improve and streamline the exchange of goods between the European Union and Andorra.

This modification of the law 5/2004, of 14 April, of the Customs Code, consists of 10 articles, 2 and 8 of addition that create the figure of the authorized economic operator and introduce a risk management system to carry out customs controls relating to security.

Article 1 amendment to article 16 modifies the article 16 of the law 5/2004, of 14 April, of the Customs Code, which is worded as follows: modifies paragraph 15 as follows: "15. Customs controls: the specific actions carried out by the Customs authorities to ensure the correct application of customs legislation and other legal provisions that regulate the entry, exit, transit, transfer and destination of the goods that circulate between the customs territory of the Principality of Andorra and other countries, as well as the presence of goods that have not been implemented in freely available; These actions may involve the verification of the goods, the control of the information contained in the Declaration and of the existence and authenticity of electronic or written documents, examining the accounts of companies and other records, the control of the means of transport, the control of luggage and other goods that transport people, the practice of administrative investigations and other actions like. ".

Added new sections that are written as follows: "24. The Customs Office of entry: the Customs office designated by the Customs authorities in accordance with the customs regulations, where, without delay, have been carrying the goods that have been entered in the customs territory of the Principality of Andorra and which are subject to the controls of the relevant entry on the basis of the risks.

25. Customs Office of importation: the Customs office designated by the Customs authorities in accordance with the customs regulations, where they have to fulfill the formalities for assigning a customs destination goods are entered in the customs territory of the Principality of Andorra, including the relevant controls, depending on the risks.

26. export Customs: the Customs office designated by the Customs authorities in accordance with the customs regulations, where they have to fulfill the formalities for assigning goods leaving the customs destination of the customs territory of the Principality of Andorra, including the relevant controls, depending on the risks.

27. The Customs Office of departure: the Customs office designated by the Customs authorities in accordance with the customs regulations, where, without delay, you have to take the goods out of the customs territory must of the Principality of Andorra and which are subject to the relevant output controls on the basis of the risks.

28. risk: the probability that an event will occur in connection with the entry, exit, transit, transfer and destination of the goods that circulate between the customs territory of the Principality of Andorra and other countries, as well as the presence of goods that do not have free disposal:-prevents the correct application of community or national provisions-engage national financial interests-constitutes a threat to national security , public health, the environment or to consumers.

29. Risk Management: the systematic determination of risks and the implementation of all measures necessary for limiting exposure to risk. This includes activities such as collecting data and information, analysing and assessing risk, prescribing and taking action, monitoring and periodic review of the process and the results, from international and national sources and strategies community. ".

Article 2 Adding a new article 17 bis is added a new article to the law 5/2004, of 14 April, of the Customs Code, which is worded as follows: "Article 17a 1. Customs authorities, with a request if it is necessary to other competent authorities, grant, in accordance with the criteria set out in paragraph 2, the status of authorized economic operator to any economic operator established in the customs territory of the Principality of Andorra.


All authorized economic operator benefits from certain facilities relating to customs controls relating to security and to certain simplifications laid down in the customs legislation.

Customs authorities, without prejudice to customs controls, in recognition of the status of authorized economic operator in accordance with the rules and conditions laid down in paragraph 2. Customs authorities, based on the recognition of the status of authorized economic operator and provided that they meet the requirements established for a specific category of simplifications in the customs legislation, authorise the operator to benefit from these simplifications.

2. The criteria for the granting of the status of authorized economic operator include:-a satisfactory history of compliance with customs requirements-an effective system of management of business records and, where appropriate, transport records, which allow appropriate customs controls-if appropriate, certify a financial solvency-when applicable, appropriate security levels.

The regulations will determine the rules concerning:-the granting of the status of authorized economic operator-to the granting of permits for the use of simplifications in the designation of the competent customs authority for the granting of the status and authorisations mentioned-to the types and scope of facilities that can be granted with regard to customs controls relating to security, taking into account the legislation relating to the common management of risks-in consultation with other customs authorities and the way of communicating the information.

The regulations also fix the conditions according to which it is possible to:-suspend or withdraw the status of authorized economic operator-repeal the requirement of establishment in the Principality of Andorra for certain specific categories of authorized economic operators, taking into account, in particular, international agreements. ".

Article 3 amendment to article 24 modifies the article 24 of the law 5/2004, of 14 April, of the Customs Code, which is worded as follows: "Article 24 1. The Customs authorities may, in the conditions established by the provisions in force, carry out all the controls they deem necessary for the correct application of customs legislation and other legislation governing the entry, exit, transit, transfer and destination of the goods that circulate between the customs territory of the Principality of Andorra and other countries, and the presence of goods that have not been implemented in freely available. When an international agreement so provides, the customs controls will be made in another country, with a view to the correct application of the customs regulations.

2. customs controls, other than the spontaneous controls based on a risk analysis using computer procedures with the aim of determining and quantifying the risks and developing the necessary measures to evaluate, on the basis of criteria defined at national, community and, where applicable, international.

The customs authority determines a risk management framework, as well as criteria and priority control areas.

The Andorran Customs implemented a system for the application of the risk management.

3. When the controls are made non-customs authorities authorities, your fingers are controls in close coordination with the Customs authorities and, wherever possible, in the same place and time.

4. In the context of the controls provided for in this article, the Customs authorities and other competent authorities, such as veterinary and police authorities, may communicate data obtained and linked to the entry, exit, transit, transfer and the particular destination of goods circulating between the customs territory of the Principality of Andorra and other countries as well as the presence of goods that have not been placed on freely available, when is necessary to minimize the risks.

The transmission of confidential data to the Customs authorities and other organs (e.g. security agencies) of other countries is only permitted within the framework of an international agreement and provided that they carry out the provisions in force in the field of data protection. ".

Article 4 addition of a new article with the number 46 bis is added a new article to the law 5/2004, of 14 April, of the Customs Code, which is worded as follows: "Article 46 bis 1. The goods entered in the customs territory of the Principality of Andorra should be later referenced in a summary statement.

2. The summary declaration is presented at the Customs Office of entry.

The Customs authorities may allow the summary declaration is presented in another Customs Office, provided that they report immediately to the Customs Office of entry or put at your disposal by e-mail the necessary information.

The Customs authorities may allow the submission of the summary statement override the presentation of a notification and access to the summary declaration data in the economic operator's computer system.

3. The summary declaration is presented before the goods are brought into the customs territory of the Principality of Andorra.

4. The regulations set out:-the period in which the summary statement must be presented before the goods are brought into the customs territory of the Principality of Andorra-the derogacions and the modifications of the term mentioned-the conditions under which the obligation to present a concise statement can be dispensed or adaptation, provided that in the case of special circumstances and applied to certain types of carriage of goods , methods of transport or of economic operator or where international agreements foresaw the establishment of special security measures. ".

Article 5 adding a new article with the number 46 ter is added a new article to the law 5/2004, of 14 April, of the Customs Code, which is worded as follows: "Article 46 ter 1. Regulations establishes the data set and format for the summary declaration; These data restart the necessary information for the analysis of risks and for customs controls, primarily for security reasons, and has been touring his case to international standards and commercial practices in force.

2. The summary Declaration establishes computer. You can also use commercial documents, the port or transport, as long as these contain the necessary data.


The Customs authorities may accept paper summary declarations in exceptional circumstances, with the condition that guarantees the same level of risk management that guaranteed in the summary statements made on electronic media.

3. The summary declaration the deposit the person to enter the goods at the customs territory of the Principality of Andorra or who is in charge of transport in the area.

4. Without prejudice to the obligations of the person referred to in paragraph 3, the summary declaration may be deposited in its place: a) the person acting in the name of the person referred to in paragraph 3 b) any person who presents or sort the presentation of goods to customs authorities competent reference c) a representative of the person referred to in paragraph 3 or the letters a) or b).

5. The person referred to paragraphs 3 and 4 is authorized, with a prior demand, to modify one or more data indicated in the summary statement subsequent to your presentation. However it is not allowed to make any correction after the Customs authorities: a) have reported the person who presented the summary statement of the intention to proceed to an examination of the goods b) have demonstrated the inaccuracy of the data in question c) have allowed the removal of the goods. ".

Article 6 adding a new article with the number 46 c does is add a new article to the law 5/2004, of 14 April, of the Customs Code, which is worded as follows: "Article 46 quater 1. The Customs Office of entry may waive to demand the presentation of a summary declaration concerning goods for which it has been presented a declaration to customs before the expiration of the period referred to in article 46 bis, paragraphs 3 and 4. In this case, the Declaration to customs must contain, at least, the necessary data provided for a summary declaration and, until it is admitted in accordance with article 73, amounts to a summary declaration.

The Customs authorities may allow the customs declaration to customs import is submitted in a different from the Customs Office of entry, provided that they report immediately to the Customs Office of entry or put at your disposal by e-mail the necessary information.

2. When the Declaration to Customs is presented without using the computer, customs authorities submit the data to a risk management level equivalent to that applied to declarations made using computer systems to customs. ".

Article 7 Add a new article with the number 178 bis is added a new article to the law 5/2004, of 14 April, of the Customs Code, which is worded as follows: "Article 178 bis 1. The goods that come out of the customs territory of the Principality of Andorra are the subject of a declaration to customs or, when it is not required, a summary declaration.

2. The regulations set out:-the period in which they must present a declaration or a summary declaration to the Customs Office of export before the goods leave the customs territory of the Principality of Andorra-the derogacions and the changes of the period mentioned in the first indent-the conditions under which the requirement to present a summary declaration may be subject to waiver or adaptation-the cases and conditions in which the goods leave the customs territory of the Principality of Andorra does not are subject to a declaration to customs or to a summary declaration, provided that in the case of special circumstances and applied to certain types of carriage of goods, modes of transport or of economic operator or where international agreements, foresaw the establishment of special security measures. ".

Article 8 adding a new article with the number 178 ter is added a new article to the law 5/2004, of 14 April, of the Customs Code, which is worded as follows: "Article 178 ter 1. When the goods leave the customs territory of the Principality of Andorra have been a destination that requires a customs declaration at the customs in accordance with the customs regulations, this statement is presented to the Customs Office of export before the goods have left the customs territory of the Principality of Andorra.

2. When the Customs Office of export is different from the Customs Office of departure, the Customs Office of export Customs Office of departure immediately communicates or makes available electronically the necessary data.

3. The Declaration to customs restarts at least the necessary data for the summary declaration referred to in article 178 quinquies, paragraph 1.

4. When the customs declaration is made without the use of computer media, customs authorities submit the data to a risk management level equivalent to that applied to declarations made using computer systems to customs. ".

Article 9 addition of a new article with the number 178 c is added a new article to the law 5/2004, of 14 April, of the Customs Code, which is worded as follows: "Article 178 c 1. When the goods leave the customs territory of the Principality of Andorra have not received a customs destination that requires a declaration to customs, presents a concise statement in the customs clearance of the goods exit before they leave the customs territory of the Principality of Andorra.

2. The Customs authorities may allow the summary declaration to be deposited in another Customs Office, provided that this office immediately communicates it to the Customs Office of departure or make available electronically the necessary data.

3. Instead of this procedure, the Customs authorities may allow the economic operator to send a notification to customs and permits the consultation of the data contained in the summary statement of your computer system. ".

Article 10 adding a new article with the number 178 quinquies adds a new article to the law 5/2004, of 14 April, of the Customs Code, which is worded as follows: "Article 1-quinquies 178. Regulations establishes the data set and format for the summary declaration; These data restart the necessary information for the analysis of risks and for customs controls, primarily for security reasons, and has been touring his case to international standards and commercial practices in force.

2. The summary Declaration establishes computer. You can also use commercial documents, transport, or port always containing the necessary data.


The Customs authorities may accept paper summary declarations in exceptional circumstances, with the condition that they apply a risk management level equivalent to the summary statements made on electronic media.

3. The summary declaration the deposit: a) the person who removed the goods from the customs territory of the Principality of Andorra or the person who takes care of your transport b) any person who presents the goods in question or orders the competent customs authorities presentation c) a representative of one of the people you refer letters a) and b).

4. The person referred to in paragraph 3 is authorized, with a prior demand, to modify one or more data mentioned in the summary statement subsequent to your presentation. However it is not allowed to make any correction after the Customs authorities: a) have reported the person who presented the summary statement of its intention to proceed to an examination of the goods b) have demonstrated the inaccuracy of the data in question c) have allowed the removal of the goods. ".

Repealing provision With the entry into force of the present law, abolishes all provisions of equal or lower rank, that in content versus offline.

First final provision authorises the Government to issue the regulatory provisions that are necessary to develop this law.

Second final provision this law enters into force on the first of January, 2011.

Casa de la Vall, Josep Dallerès Codina on November 18, 2010 Syndic General Us the co-princes the sancionem and promulguem and let's get the publication in the official bulletin of the Principality of Andorra.

Joan Enric Vives Sicília Nicolas Sarkozy President of the French Republic and the Bishop of Urgell Co-prince of Andorra Co-prince of Andorra