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Law On Control Of Sensitive Goods, Of 4-3-99

Original Language Title: Llei de control de les mercaderies sensibles, de 4-3-99

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Sensitive goods control Act since the General Council in its session of March 4, 1999, has approved the following: sensitive goods control Act preamble The Andorran trade policy, linked closely with the European Union thanks to the Customs Agreement of 28 June 1990, entails obligations for the country not to be missed , among which we must highlight the transparency in our international trade relations.

In this spirit, and with the aim of putting out all illegal activity related to the field of sensitive goods, to the detriment of the interests of Andorra and the rest of the European States, is determining the establishment of appropriate controls established by regulation because the facts constituting infringements and crimes concerning customs can be at once previously verified and inspected by the Administration and likely to be sanctioned retrospectively in accordance with the regulations in force.

In this sense, the present Law defined as sensitive goods that may constitute a danger to health, public safety, or those who may be the subject of an international fraud or a clandestine market.

You will also define all the requirements and obligations that must meet all those who develop operations with goods that have been considered as sensitive. We highlight the delimitation of all the commercial activities that make reference to the sensitive goods trading, such as the manufacture, import, distribution, retail trade, transport or storage. The people who do have the obligation to possess a permit to operate with sensitive goods, which is complemented by a registration obligations, which are translated in the book register of invoices issued, the register of invoices received and the book stock registration, which are essential in order to provide maximum transparency in all operations above.

It has also been taken into account in the development of this law, individual freedom and the specificity of a sector so important to our country as the commercial. So, it is fixed to 250,000 pesetas the maximum amount of sensitive goods for private consumption.

To finish, will define and regulate the infractions and administrative sanctions and introduces an additional provision that establishes the concept of economic group in order to cover all situations that may make reference to traffic or trade in sensitive goods.

This law is integrated into the set of rules and measures aimed at controlling and punishing all those offences contrary to the law.

Article 1 sensitive Goods 1. Sensitive goods are considered all those goods that may constitute a danger to the health, safety, order or public morality, goods that are the subject of an international fraud or a clandestine market that harm the legitimate interests of international trade.

2. Are considered sensitive goods as goods are the following: a) the goods listed in the 24 01 10 subposicions (tobacco esporgats), 24 01 20 (Commission partially or totally esporgats) and 24 01 30 (tobacco residue), the general nomenclature of products.

b) goods listed in the 24 02 10 subposicions (cigars, cigarettes and tobacco, that contain "cigarrillos ParĂ­s"), 24 02 20 (cigarettes containing tobacco), 24 02 90 (other), of the general nomenclature of products.

c) the goods referred to below, which are subject to delivery of a prior authorization to import and/or export: i) The Narcotics reprises in the table B of the regulation of drugs, dated October 4, 1977, ii) the explosive substances, iii) slot machines.

Article 2 Operators in sensitive goods Are sensitive freight operators in the natural or legal persons who made any of the following operations: a) Operations of manufacturing or processing;

b) Import Operations and/or export;

c) distribution Operations;

d) retail business operations for the use or consumption;

e) transport Operations within the territory of Andorra on their own or of third parties;

f) storage Operations within the territory of Andorra for their own or third parties.

Article 3 application for licence 1) can only perform operations on sensitive goods the individuals or legal entities that have a specific license. This license is complementary and cumulative of the commercial licensing.

2) people who have a record of trade, and want to be in sensitive goods operators have to apply for the specific license to the Government in the manner established by the regulations.

3) without prejudice to the specific legislation in each matter, it will not be necessary for: a) The natural persons and legal entities who are in possession, outside the customs, for your personal use sensitive goods to a value less than 250,000 pesetas.

b) the operators who have to the activities of services of hotel management, catering, bar, kiosk who operate with sensitive goods of complementary form and/or secondary to their main activity.

Article 4 1 License. The above-mentioned complaint license: a) The authorized operations;

b) The registration number of the natural or legal persons;

c) the registration number of the legal persons;

d) the premises licensed to perform operations with sensitive goods.

Article 5 obligations of the registry 1. Those who perform operations related to the article 2 points to), or b) or c) must issue and deliver invoices or equivalent documents in their operations which identify the invoice number, invoice date, the client, the license number, the quantity sold and the selling price, and get the books the following records: a) Book record of invoices issued;

b) Book record of invoices received;

c) stock record Book.

2. Those who perform operations related to the article 2 point d), whether or not you need a license or not, must require and keep all purchase invoices, and issue and keep the invoices or equivalent documents for each sale more than 400,000 pesetas, without prejudice to the buyer whether or not operator in sensitive goods.

Those who have an annual business volume in sensitive goods of more than 250 million PTA must bring the records mentioned in the preceding point, with the exception


scheduled at this point for the invoices issued.

For the application of the established limit on the preceding paragraph will be calculated the volume of business in terms of the economic group.

3. Those who perform operations related to the article 2 point f) have to bring for the sensitive goods stock registry book and identify the owner.

Article 6 log Books log books must allow us to accurately determine and for the period of the year: the number of operations, customers, suppliers, the volumes and sales amounts and totals per customer, the volumes and purchase amounts and totals by provider, the entrances and the exits of goods.

Log books must be visar by the Ministry of Finance prior to their use, should be taken with clarity and accuracy, and pages should be numbered correlatively. The annotations must be made by order of dates, with no blanks, interpolations, scrapes and scratches. Also must be correct then, at the time that warn, any errors or omissions that occur in the annotations.

In the event of a modification of invoices or similar documents will have to modify the annotations corresponding to settlements, and they have to differentiate themselves from the rest of operations identifying clearly the rectification.

The Ministry of finance can authorize, with the checks it deems appropriate, the replacement of books for different record systems including computer media or magnetic tapes as long as they respond to the administrative organisation and is guaranteed the check data on their obligations. These authorizations may be revoked at any time, if it is not guaranteed the reliability of the data.

Article 7 Obligations for the correct application of this law the operators must submit the records and all the information that supports the log books and economic transactions with third parties when it is required by the Ministry of finance.

Article 8 conservation of documents The who perform operations with sensitive commodities are required to keep all books and documents that record the support that are defined in articles 5 and 6 of the law for a minimum period of 5 years.

Article 9 Offences without prejudice to the criminal offences that may arise: 1. very serious offences Are to check-freight operations without sensitive) timely license.

b) does not issue and not deliver invoices as the law.

c) did not bring the records set by the law.

d) does not preserve the documents that fixes the law.

e) does not provide the information required by the Ministry of finance.

f) The simultaneous Commission of two or more serious offences will be constitutive of a very serious infringement.

2. serious offences Are not properly) errors or omissions when they occur.

b) did not identify their clients and suppliers.

c) The simultaneous Commission of two or more minor offences will be constitutive of a serious violation.

3. Are minor violations are breaches of obligations or prohibitions laid down in the present law that do not constitute a serious violation or very serious in accordance with the provisions of this article.

Article 10 Penalties 1. Very serious offences will be penalised, jointly or alternatively, with: a definitive Revocation of the license);

b) 25,000,001 fine up to 50 million pesetas or, in the case that is greater than, twice the benefit obtained or of the benefit that is intended to get with the Commission of the offence.

2. serious offences will be penalised, jointly or alternatively, with: a) temporary suspension of license;

b) 5,000,001 fine up to 25 million pesetas.

3. minor offences will be penalised with a fine of up to 5 million 500,000 pesetas.

4. The offences set forth in this article are compatible with each other.

Article 11 in the case of Recidivism recidivism in the offences envisaged in this law, impose sanctions of the double of the amount provided that the second infringement has been committed: over a period of less than two years between the making of an infringement and the other to be penalized in the same infringement or higher.

Article 12 prescription of infringements 1. The minor offences prescribed in a period of three years from the time they were committed.

2. serious infringements and very serious prescribed within a period of 5 years from the time they were committed.

Additional provision for the purposes of the present law, are considered as belonging to the same economic group all those natural or legal persons who, regardless of their legal form, activity, or registered office, constitute a decision or an economic unit.

It is understood as a unit of decision when some of them exercised, directly or indirectly, the only one of the other or when the address is carried out by one or several individuals who act systematically so agreed. It is understood as an economic unit when its ability to generate funds or future viability depends on closely to any of its components.

The transitional provision who perform operations with sensitive goods have 3 months to fit your situation from the entry into force of the present law.

Repealing provision derogates the regulation on tenure and/or circulation of sensitive goods dated April 1, 1998.

First final provision authorises the Government to issue the regulatory provisions that may be necessary to unfold and apply this law.

Second final provision this law comes into force the day after its publication in the official bulletin of the Principality of Andorra.

Casa de la Vall, 4 March 1999 Francesc Areny Casal 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.

Jacques Chirac Joan Marti Alanis, President of the French Republic the Bishop of Urgell Co-prince of Andorra Co-prince of Andorra