The administration is discharged vis-à-vis the debtors, three years after each expired year, from the custody of the registers of receipts and other documents of the said year, without being obliged to represent them, if there were still instances subsisting for the instructions and judgements of which the said registers and documents were necessary.
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.
The right of recovery provided for in Article 103(1) of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 establishing the Customs Code of the Union, applicable to the customs debt defined in Articles 5(18), (20) and (21) of that Regulation, shall be extended to five years in the cases provided for in Article 103(2) of that Regulation. In addition to the cases…
Even if the periods provided for in articles 354 and 354a have elapsed, omissions or deficiencies in taxation constituting offences whose purpose or result is the non-recovery of duties or taxes, revealed by legal proceedings or by proceedings before the administrative courts, may be remedied by the customs administration up to the end of the year following the year of the decision that closed the proceedings and, at the latest,…
For the application of articles 354 to 354 ter, customs officers shall use the powers provided for in this Code, even if the limitation period provided for in article 351 has expired.
1. The prescriptions referred to in article 352, paragraph 1 and in article 353 shall not apply and shall become thirty years when, before the terms provided for, a claim is made, an order is made, a promise is made, an agreement is entered into or a special and particular obligation is entered into relating to the subject matter which is repeated. 2. Repealed. 3. The action for recovery of…
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is a Registered Trademark of
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182, rue de Rivoli
75001, Paris France
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is a Registered Trademark of
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182, rue de Rivoli
75001, Paris France
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Paris Bar Registration n° (Toque) C2396
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