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Article 354 of the French Customs Code

Subject to article 354 bis, the administration’s right of recovery is exercised within a period of three years from the chargeable event.

The limitation period is interrupted by the notification of a customs report.

Original in French 🇫🇷
Article 354

Sous réserve de l’article 354 bis, le droit de reprise de l’administration s’exerce pendant un délai de trois ans, à compter du fait générateur.

La prescription est interrompue par la notification d’un procès-verbal de douane.

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