Customs and international trade

Our lawyers operate in European and French customs law:  

• Implementing the EU Customs Code rules and its delegated regulations (EU 2015/2446, EU 2015/2447), and the French National Customs Code (CDN – Code des Douanes National); 
• Offering guidance for determining the origin, the customs value and the tariff classification of goods;  
• Obtaining and managing customs authorisations: special regimes, warehousing/storage, inward and outward processing, special purpose, suspensive customs procedures, AEO, etc.; 
• Customs compliance and customs audit;  
• The dock dues system for French overseas departments.

Our teams are renowned for their expertise in international trade, economic sanctions and compliance: 

• Legal and contractual review of international transactions (Incoterms, liability, transfer of risks, capacity as importer and exporter, etc.); 
• Reviewing the customs obligations related to e-commerce (customs declarations, value, importer, etc.); 
• Advice on implementing free trade agreements and preferential origin rules; 
• Guidance on applying the various measures of your marketing policy (anti-dumping, quotas, suspensions, deductibles, etc.); 
• Advice on import/export prohibitions and restrictions, embargoes, European Union sanctions, dual-use items, military hardware; 
• Guidance on applying product regulations (REACH, imported deforestation, human rights, made in, etc.) 
• Implementing trade compliance programmes;  
• Training and guidance for in-house teams (legal, tax, sales, logistics, etc.); 
• Reviewing logistics, tax and contractual expenses, assessing the tariff and tax impact of flows, customs planning for operations. 

Our guidance also covers excise regulations and taxation, in particular in the energy, alcohol and tobacco sectors.  

The team is ready to provide practical answers to all your questions on taxation, exoneration conditions, reduced or special tariffs, reimbursement, the status and marketing of products, etc.  

For this indirect taxation, which is mostly covered by a European framework and various French codes including the new French Code of Indirect Taxes on Goods and Services (CIBS), the team can also count on the firm's expertise in regulations (economic law and energy law teams). 

Finally, our team also advises companies about environmental taxation, such as the French general tax on polluting activities (TGAP) or the Carbon Border Adjustment Mechanism (CBAM). 

Our teams also assist our clients in the event of audits or disputes:  

• Guidance during audits and investigations into international transactions or regarding excise issues or the TGAP; 
• Representing clients before the French or European administrative courts and courts of justice; 
• Assistance in settlement procedures with the customs authorities; 
• Assistance in the event of customs or tax reassessments and reimbursement applications. 

With the experience we have acquired over many years, our firm has earned a reputation for our expertise on the market both in France and abroad. Our lawyers work closely with the firm’s other teams and draw upon our international network to offer you pragmatic solutions that are tailored to your individual position. Our know-how means that we are able to best serve your interests, whilst providing you with legal certainty.  

To meet its clients' needs, the team has chosen an approach that is: 

• Global, combining customs, taxation, commercial law, and product, energy and compliance regulations; 
• Operational, directly related to the logistics, tax, financial and accounting departments; 
• Preventive, by favouring audits and structuring internal procedures to reduce the risk of reassessments; 
• Educational, with training about customs issues and compliance for teams in your company; 
• Ready for disputes, with sound expertise in customs proceedings and legal recourse before administrative courts and courts of law.