VIII.3.2.1. Competent authority for collection

Article 114, paragraph 3, of Appendix I to the Convention

Determining the competent authority for collection is essential for the proper management of the regime and its financial consequences. The competent authority will be that of the country where the debt originated or is considered to have originated.

Article 101, section 1, of the CAU

This authority will be competent for the collection of customs debt and other taxes. However, if the determination of the place of origin of the debt is based on an assumption, the competent authority of the country of origin will be responsible by default, that is, this authority will simply be the one that will initially bear responsibility, and it may fall to another authority if the correct place where the events that gave rise to the debt actually occurred is subsequently determined. In this case, the measures will, however, differ depending on whether several Contracting Parties or only EU Member States are involved (see section VIII.3.3).