Customs law and taxation
The abolition of the “first sale for export” and withdrawal of the exclusion of royalties and licence fees in the calculation of customs value; the restrictive definition of an exporter; the introduction of electronic communication for applications and decisions; the relaxation of the procedure for authorisation requests; the implementation of centralised customs clearance; the promotion of Authorised Economic Operator (AEO) status, but with more stringent criteria and revision of specific regimes, etc. At a time when international trade is on the increase, the measures introduced by the new Union Customs Code (UCC), which took effect in May 2016, amount to a mini-revolution. Drafted with the dual aims of modernisation and simplification, and with the long-term goals of putting an end to customs administrations operating IT systems between themselves and of harmonising data exchange within the Union, they carry with them their fair share of restrictions, alongside the new opportunities they bring. Do your practices comply with the new formalities in force? What measures do you need to put in place to ensure you get the most out of the opportunities this new legal framework offers? Now that your company is trading internationally, customs procedures will be more crucial for you than ever before.
Acknowledged as one of the best in its field, our team of customs law experts anticipates your needs, offering you policy advice in the full range of areas covered by the customs authorities or conducting an audit of your customs practices. Connoisseurs of the finer points of the regulations currently in force, our specialists are able to help you and act for you in all matters relating to customs law, from European Union trade policy (anti-dumping regulations, tariff suspensions, etc.) to the calculation of customs debt (preferential origin or otherwise, customs value, tariff classification), the relationship between customs value and transfer pricing or the implementation of specific regimes. They can also assist you with all aspects of customs taxation, such as the regulations and tax applied to products that are subject to excise duty (alcoholic drinks, tobacco and energy products - French TICPE, TICGN and TICFE, domestic consumer taxes on energy products, natural gas and electricity, etc.), and all other duties collected by the customs authorities (import VAT, VAT on oil products, French TGAP - general tax on polluting activities - tax on sugary drinks, specific duties on water, assay duty on precious metals, specific taxes on road vehicles or axle tax, dock dues etc.) They will also help you to manage customs audits and disputes, negotiate transactional protocols, and will act for you in proceedings before any civil or criminal courts or the Comité du Contentieux Fiscal, Douanier et des Changes, the French judicial committee for tax, customs and exchange matters.
Regardless of the sector in which you operate and irrespective of the size of your business, our lawyers will combine their experience, technical expertise and in-depth understanding of your issues to ensure all your processes are as efficient and as secure as they can be, with a view to enhancing your performance.