BWBV0001326
Geldig vanaf 01-05-1999
Artikel 9
Verdrag tussen de Regering van het Koninkrijk der Nederlanden en de Regering van de Republiek Letland inzake wederzijdse administratieve bijstand ten behoeve van de juiste toepassing van de douanewetgeving en de voorkoming, opsporing en bestrijding van inbreuken op de douanewetgeving
1. As soon as the necessary national legal and administrative provisions of both Contracting Parties will have entered into force, their Customs Administrations shall assist each other in the recovery of customs claims.
2. On request, the requested administration shall afford assistance with a view to collecting customs claims, in accordance with the respective national laws or administrative practices of the Contracting Parties.
3. On request, the requested administration shall recover customs claims of the requesting administration in accordance with the national law and administrative practice for the recovery of its own duty and tax claims. However, such customs claims do not enjoy priority in the requested Contracting Party and cannot be recovered by imprisonment for debt of the debtor. The requested administration is not obliged to take any executory measures which are not provided for in the laws of the requesting Contracting Party.
4. The provisions of paragraph 3 of this Article shall apply only to customs claims which form the subject of an instrument permitting their enforcement in the requesting Contracting Party and which are not contested. However, where the claim relates to a liability to duties or taxes of a person not being a resident of the requesting Contracting Party, paragraph 3 shall only apply where the customs claim may no longer be contested.
5. The obligation to afford assistance in the recovery of customs claims concerning a deceased person on his estate is limited to the value of the estate or the property acquired by each beneficiary of the estate, according to whether the claim is to be recovered from the estate or from the beneficiaries thereof.
6. The requested administration shall not be obliged to accede to the request:
a) if the requesting administration has not pursued all means available in its own territory, except where recourse to such means would give rise to disproportionate difficulty;
b) if and insofar as it considers the customs claim to be contrary to the provisions of this Agreement or of any other convention to which both Contracting Parties are parties.
7. The request for administrative assistance in the recovery of a customs claim shall be accompanied by:
a) a declaration that the customs claim concerns a duty or tax covered by the Agreement and that the conditions of paragraph 4 of this Article are met;
b) an official copy of the instrument permitting enforcement in the requesting Contracting Party;
c) any other document required for recovery;
d) where appropriate, a certified copy confirming any related decision emanating from an administrative body or a court.
8. The requesting administration shall indicate the customs claim to be recovered in its own currency. The customs claims shall be recovered in the currency of the requested Contracting Party in accordance with the official exchange rate on the day when the request was received.
9. On request, the requested administration shall, with a view to the recovery of a customs claim, take measures of conservancy even if the customs claim is contested or is not yet the subject of an instrument permitting enforcement, in so far as such is permitted by the national legal and administrative provisions of the requested Contracting Party.
10. The instrument permitting enforcement in the requesting Contracting Party shall, where appropriate and in accordance with the provisions in force in the requested Contracting Party, be accepted, recognised, supplemented or replaced as soon as possible after the date of the receipt of the request for assistance by an instrument permitting enforcement in the requested Contracting Party.
11. Questions concerning any period beyond which a customs claim cannot be enforced shall be governed by the law of the requesting Contracting Party. The request for assistance in the recovery shall give particulars concerning that period.
12. Acts of recovery carried out by the requested administration in pursuance of the request for assistance, which, according to the law of the requested Contracting Party, would have the effect of suspending or interrupting the period mentioned in paragraph 11, shall also have this effect under the law of the requesting Contracting Party. The requested administration shall inform the requesting administration about such acts.
13. The requested administration may allow deferral of payment or payment by instalments, if its national law or administrative practice permit it to do so in similar circumstances but it shall first inform the requesting administration.
14. The Customs Administrations shall by common agreement prescribe in the detailed arrangements for the implementation of this Agreement, to be decided on the basis of paragraph 2 of Article 19 of this Agreement, rules concerning minimum amounts of customs claims subject to a request for assistance.
2. On request, the requested administration shall afford assistance with a view to collecting customs claims, in accordance with the respective national laws or administrative practices of the Contracting Parties.
3. On request, the requested administration shall recover customs claims of the requesting administration in accordance with the national law and administrative practice for the recovery of its own duty and tax claims. However, such customs claims do not enjoy priority in the requested Contracting Party and cannot be recovered by imprisonment for debt of the debtor. The requested administration is not obliged to take any executory measures which are not provided for in the laws of the requesting Contracting Party.
4. The provisions of paragraph 3 of this Article shall apply only to customs claims which form the subject of an instrument permitting their enforcement in the requesting Contracting Party and which are not contested. However, where the claim relates to a liability to duties or taxes of a person not being a resident of the requesting Contracting Party, paragraph 3 shall only apply where the customs claim may no longer be contested.
5. The obligation to afford assistance in the recovery of customs claims concerning a deceased person on his estate is limited to the value of the estate or the property acquired by each beneficiary of the estate, according to whether the claim is to be recovered from the estate or from the beneficiaries thereof.
6. The requested administration shall not be obliged to accede to the request:
a) if the requesting administration has not pursued all means available in its own territory, except where recourse to such means would give rise to disproportionate difficulty;
b) if and insofar as it considers the customs claim to be contrary to the provisions of this Agreement or of any other convention to which both Contracting Parties are parties.
7. The request for administrative assistance in the recovery of a customs claim shall be accompanied by:
a) a declaration that the customs claim concerns a duty or tax covered by the Agreement and that the conditions of paragraph 4 of this Article are met;
b) an official copy of the instrument permitting enforcement in the requesting Contracting Party;
c) any other document required for recovery;
d) where appropriate, a certified copy confirming any related decision emanating from an administrative body or a court.
8. The requesting administration shall indicate the customs claim to be recovered in its own currency. The customs claims shall be recovered in the currency of the requested Contracting Party in accordance with the official exchange rate on the day when the request was received.
9. On request, the requested administration shall, with a view to the recovery of a customs claim, take measures of conservancy even if the customs claim is contested or is not yet the subject of an instrument permitting enforcement, in so far as such is permitted by the national legal and administrative provisions of the requested Contracting Party.
10. The instrument permitting enforcement in the requesting Contracting Party shall, where appropriate and in accordance with the provisions in force in the requested Contracting Party, be accepted, recognised, supplemented or replaced as soon as possible after the date of the receipt of the request for assistance by an instrument permitting enforcement in the requested Contracting Party.
11. Questions concerning any period beyond which a customs claim cannot be enforced shall be governed by the law of the requesting Contracting Party. The request for assistance in the recovery shall give particulars concerning that period.
12. Acts of recovery carried out by the requested administration in pursuance of the request for assistance, which, according to the law of the requested Contracting Party, would have the effect of suspending or interrupting the period mentioned in paragraph 11, shall also have this effect under the law of the requesting Contracting Party. The requested administration shall inform the requesting administration about such acts.
13. The requested administration may allow deferral of payment or payment by instalments, if its national law or administrative practice permit it to do so in similar circumstances but it shall first inform the requesting administration.
14. The Customs Administrations shall by common agreement prescribe in the detailed arrangements for the implementation of this Agreement, to be decided on the basis of paragraph 2 of Article 19 of this Agreement, rules concerning minimum amounts of customs claims subject to a request for assistance.
- Citeren als
- Art. 9
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0001326
- Officiële bron
- wetten.overheid.nl