BENSAID Avocats assists companies and individuals with their customs operations and disputes: customs audits and reassessments, import VAT, customs value, tariff classification and origin of goods. Customs law follows its own procedures, distinct from an ordinary tax audit: specialised assistance is decisive from the moment the notification of infringement is served.
Customs law governs the entry and exit of goods into and out of the territory of the Union: determination of customs duties, import VAT, tariff classification, customs value and origin. It is based on the Union Customs Code (Regulation (EU) No 952/2013) and the French national Customs Code, applied by the DGDDI (the French customs authority).
Its specificity lies in procedures of its own, distinct from those of a tax audit: notification of infringement by official report, a particular rules-of-evidence regime, joint and several liability for payment, and a power to settle which, under certain conditions, extinguishes the proceedings. Defending a customs case requires command of these rules from the very first procedural steps.
The firm takes on a limited number of matters in order to guarantee the direct involvement of its partners in each case, and systematically assesses the relevance of its intervention before any engagement.
Assistance from the notification of infringement onwards: challenging the heads of reassessment, negotiating a settlement, lodging appeals.
Securing the taxable base on import: transaction value, adjustments, reverse charge of VAT.
Determining and securing the tariff classification and the origin of goods, both direct levers of the amount of duties.
Optimising and securing customs logistics: privileged statuses and suspensive procedures.
Paris · Geneva: cross-border flows at the heart of the practice.
Switzerland is not part of the customs union: flows between France and Switzerland require full import and export formalities, with specific issues of value, origin and VAT. Our presence in both Paris and Geneva allows us to coordinate the obligations on both sides of the border.
Challenging a customs value adjustment or a tariff reclassification with heavy financial consequences.
Import and export of high-value goods (works of art, equipment, merchandise) between the EU and Switzerland.
Securing the reverse charge, the taxable value and deductibility for operators importing into France.
Setting up or auditing AEO status and special procedures to streamline and secure the supply chain.
The customs law practice is led by François Ouairy, partner, a specialist in corporate taxation, VAT and international transactions. He assists importing and exporting companies with their audits, disputes and customs compliance projects, in coordination with VAT and international tax issues.
Customs law is the branch of law governing the entry and exit of goods into and out of the customs territory of the European Union. It determines customs duties, import VAT, related taxes, as well as the rules on tariff classification, customs value and origin. It is based primarily on the Union Customs Code (Regulation (EU) No 952/2013) and on the French national Customs Code, applied by the DGDDI (the French Directorate-General of Customs and Indirect Taxes). It combines a fiscal dimension (collection of revenue) and a regulatory dimension (control of flows, prohibitions, standards).
Because customs litigation follows its own rules, distinct from those of a tax audit: the infringement is recorded in an official report, the rules of evidence and the joint and several liability for payment are specific, and the deadlines are short. A lawyer intervenes as soon as the notification of infringement is served, to challenge the alleged infringements, secure your declarations and, above all, assess the merits of a customs settlement, often the most effective way of extinguishing the proceedings on controlled terms. A late or misdirected reaction can increase the exposure (proportional fines, confiscation).
A customs reassessment results from a customs audit that calls a declaration into question: an error of tariff classification, undervaluation of the customs value, incorrect origin, a procedure wrongly applied. It gives rise to a collection notice covering the evaded duties and VAT, together with interest and, where applicable, fines which may be proportional to the value of the goods. The challenge may relate to the merits (validity of the reclassification, valuation method) as well as to the procedure. The limitation period for the customs authorities' action is in principle 3 years.
A customs settlement (Article 350 of the French Customs Code) allows the administration, before or after judgment, to settle with the person prosecuted: in return for a negotiated payment, it extinguishes the action for the application of customs fiscal penalties. It is a central tool of the defence: well negotiated, it reduces the exposure (fines, confiscation) and closes the dispute quickly. The lawyer assesses its merits, quantifies the risk in the event of trial, and conducts the negotiation. The settlement is not a right but a discretionary power of the administration, to be requested at the right time and on reasoned grounds.
Import VAT is charged on the customs value of the goods, increased by the customs duties and certain costs (transport, insurance up to the point of entry into the EU). Since 1 January 2022, it has been reverse-charged and reported directly on the VAT return (CA3), under the management of the DGFiP, and is no longer paid in cash at customs. A taxable operator charges and deducts it simultaneously, which in principle neutralises the cash-flow burden, subject to a full right of deduction. Errors of value or taxable base remain a frequent source of adjustment.
The customs value is the basis for calculating duties and import VAT. The primary method is the transaction value (Article 70 of the Union Customs Code): the price actually paid or payable for the goods sold for export to the EU, adjusted for certain elements (commissions, royalties, transport costs, assists). Where the transaction value cannot be used (a relationship between buyer and seller influencing the price, absence of a sale), alternative methods apply, in a precise order. Value reassessments are frequent and high-stakes: the defence rests on the documentation of the price and the method used.
Customs penalties combine fiscal penalties (payment of the evaded duties and taxes, interest) and criminal customs penalties (fines often proportional to the value of the goods, confiscation of the goods or means of transport, and even imprisonment for the most serious offences). The French Customs Code provides for joint and several liability for payment between the persons involved in the fraud. The characterisation of the infringement (petty offence or misdemeanour) determines the applicable regime. An effective defence aims to recharacterise, to demonstrate good faith and, most often, to settle in order to control the financial outcome.
Customs law is closely intertwined with import VAT, international taxation and tax litigation.
The practice covering VAT, international transactions and their interaction with customs.
Voir la page VAT · InternationalIdentifying a fixed establishment and its consequences for cross-border transactions.
Voir la page LitigationAssistance during audits: customs litigation follows its own rules, often intertwined with a tax audit.
Voir la page InternationalCross-border transactions, international flows and the related obligations.
Voir la pageAn initial confidential consultation, with no commitment. We respond within 48 business hours.
Written by
Me Jonathan Bensaid, avocat fiscaliste, fondateur du cabinet Bensaid Avocats, inscrit aux Barreaux de Paris & Genève.
© BENSAID Avocats — The information on this site does not constitute legal advice.
