Article 440-1 of the French Customs Code
November 8, 2023
I.-The person liable for a duty or tax recovered in application of this code, with the exception of the European Union’s own resources, may either spontaneously, before the expiry of the period provided for the administration to exercise its right of recovery, or at the request of the administration within the period indicated by the latter, regularise the errors, inaccuracies, omissions or shortcomings committed for the first time, during the…
