The right to be heard: adjustments

The Union Customs Code (UCC) already features several provisions related to this step of customs inspections, notably in articles 22 and 29.

Since the UCC is a regulation, its provisions are directly applicable. That is why article 21 of the Amended Finance Act for 2016 adjusts articles 67 A and seq. of the French Customs Code in order to distinguish between cases where the operative event of the rights and taxes is the import and export of goods, for which the national code invokes application of the UCC texts, and other cases, where the provisions of articles 67 B to 67 D-4 of the French Customs Code would apply, which in principle seem close to the previous system.