VIII.3.4.2. New competent authority and new collection action

Article 115 of Appendix I to the Convention
Article 311 and Article 167, paragraphs 1 and 3, of the AE

If the new authority accepts the transfer of authority, it must initiate its own debt collection process.
When the new authority becomes competent, it must immediately inform the original competent authority (even after the aforementioned three months have expired), which will suspend its collection action if it has not resulted in payment of the amounts in question. The messages "Information on research and collection" (IE144) and "Request for information on research and collection" (IE145) may be used for this purpose.

If the initially competent authority and this new authority belong to different EU Member States, this new action will entail the collection of other taxes exclusively (because two different tax territories are involved), since there is no debt to collect as the two Member States are part of the same customs territory.

However, if the places and authorities in question correspond to two different Contracting Parties, both the duties (because two different customs territories are involved) and the other charges (because two different fiscal territories are involved) will be charged.