B. - Prescription against the administration.

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.