The Recovery of Import Duties and Export Duties (Andorra) Regulations 2010
These Regulations provide for mutual assistance between Andorra and the United Kingdom for the recovery of import and export duties due. Such provision was formerly under the Recovery of Duties and Taxes etc. Due in Other Member States (Corresponding UK Claims, Procedure and Supplementary) (Regulations 2004 S.I. 2004/674, “the MARD Regulations”). The MARD Regulations are currently being amended and, following their amendment, will no longer be adequate for the purposes of mutual assistance between Andorra and the United Kingdom, hence the need to make these separate Regulations.