S.L. 117.44 Art. 5Notice of remedial action.

(1) Where the audit report submitted by the importer in accordance with regulation 4 contains shortcomings identified by the competent authority, the competent authority will issue a Notice of Remedial Action allowing thirty (30) days for the importer to provide a time specified plan to implement remedial action.

(2) Where the importer fails to provide the time specified plan to implement remedial action within thirty (30) days from notification of the Notice of Remedial Action, he shall be liable to an administrative penalty of five hundred euro (€500).

(3) Where an importer fails to submit the time specified plan to implement remedial action within thirty (30) days from notification of the Notice of Remedial Action, if he provides a justified reason for such failure within the same thirty (30) days, the competent authority may, in its discretion, prior to issuing the administrative penalty, allow him a further fifteen (15) days after the expiry of the thirty (30) day period to provide the requested time specified plan.