Chapter VII: Conditions for carrying out tax missions

The customs and excise administration carries out the fiscal duties entrusted to it: 1° For taxes other than those mentioned in 2°, under the conditions set out in this code for each of these taxes; 2° For taxes collected and audited in accordance with the same procedures and subject to the same penalties, guarantees, securities and privileges as indirect taxes or turnover taxes, under the conditions laid down in the…

For the performance by the customs and excise administration of its duties relating to taxes recovered in accordance with the same procedures and subject to the same penalties, guarantees, securities and privileges as turnover taxes, within Book II of the General Tax Code and the Book of Tax Procedures : 1° References to the tax authorities or the tax administration are understood to be references to the customs and excise…

The provisions of the General Tax Code and the Book of Tax Procedures applicable to the turnover taxes provided for by this same code also apply to the taxes provided for by the Customs Code, which are collected and controlled according to the same procedures and subject to the same penalties, guarantees, securities and privileges as turnover taxes.