VIII.3.3.2. Exchange of information and cooperation with a view to collection

Article 13 bis of the Convention
Appendix IV of the Convention
Council Directive 2010/24/ EU

Unless it is possible to determine immediately and unambiguously the actual place where the event (abduction, breach of an obligation or condition) that gave rise to the debt occurred, the determination by the competent authority shall be made on the basis of assumptions.

Article 118, first paragraph, of Appendix I to the Convention
Article 165, paragraph 2, of the AE
Article 118, second paragraph, of Appendix I to the Convention
Article 165 of the AE

Countries should assist each other not only at the collection stage itself, but also beforehand, at the stage of determining the competent authority for collection purposes. This will involve the effective application of the rules for informing the scheme holder that his scheme has not been completed and of the investigation procedure (see Part VII).

Furthermore, such mutual assistance should be maintained once the competent collection authorities have been identified. This authority must keep the customs office of departure and the customs office of guarantee informed of the actions undertaken to collect the debt by means of the "Notification of execution of the collection" (IE152). To this end, it will inform you in particular of the legally significant acts related to the collection action (action for processing, execution, payment).

The list of authorities responsible for collection In each country, you can find it on the main page of Europe "Transit-COL" (http://ec.europa.eu/taxation_customs/dds2/col/col_home.jsp?Lang=en) in the case of NCTS movements and in Annex VIII.8.1 in the case of movements initiated under the business continuity procedure.

Such exchange of information will be even more necessary when the authority defined as competent for collection is not the authority of the country of origin competent to initiate and monitor the investigation procedure. In this case, it will be important, on the one hand, for the authority initiating the investigation procedure to be sure that its possible results will be effectively taken into account when determining the competent authority for collection. This should prevent a series of collection actions for the same debt or delays in notifying the debtor and guarantor, which could lead to a loss of funds. This will also apply if the authorities of a destination country or a transit country consider that they have—even before or independently of receiving a notice of investigation—elements (evidence of facts giving rise to a debt or the discovery of goods capable of giving rise to a debt) that allow them to establish their jurisdiction over collection matters.