VIII.3.4.1. New evidence after the start of the collection procedure

Sometimes the location can only be determined a posteriori, resulting in the determination that another authority should have had jurisdiction to collect the tax.

Article 115 of Appendix I to the Convention
Article 311 and Article 167, paragraph 1, of the AE

Any means may be used to provide the authority initially considered competent for collection with evidence of the location where the debt originated.

Where such evidence is provided and the "Recovery Request" (IE150) and "Recovery Acceptance Notification" (IE151) messages have already been exchanged for the transfer of recovery responsibility, the original competent authority will retain that responsibility within the NCTS framework (the IE151 message cannot be overridden) and will duly record the case in its NCTS system as evidence or to answer any subsequent questions. The messages "Information on research and collection" (IE144) and "Request for information on research and collection" (IE145) may be used for this purpose.

The authority initially considered competent for collection shall immediately provide the authority presumed responsible for collection with a TC25 collection note conforming to the model in Annex VIII.8.2, together with all relevant documents, including a copy of the proven facts. The new authority must acknowledge receipt of the communication and indicate within three months of sending the TC25 whether it assumes jurisdiction over collection, returning the completed TC25 to the authority initially considered competent for collection. In the absence of a response within three months, the authority initially considered competent will resume the collection action undertaken.

Once all debts have been collected, this new customs office will inform the initial competent authority that the collection procedure has been completed. This will enable the latter to send the "Collection Execution Notification" (IE152) message to the customs office of departure, which will then forward it to all affected customs offices to close the transaction in all systems.