Title II: Organisation and operation of the customs service

With regard to duties and taxes levied in accordance with the rules, guarantees, privileges and penalties set out in this Code, any finding likely to lead to taxation gives rise to a prior exchange of views between the taxpayer and the administration. With regard to duties and taxes whose chargeable event is the import or export of goods, the prior adversarial exchange shall take place in accordance with the procedures…

The taxpayer is informed of the reasons for and the amount of the tax due by any official of the customs and excise administration. They are invited to make their observations known. He is also informed of the points which, having been examined by the administration under the conditions provided for in the penultimate paragraph of II and III of article 345 bis, do not contain any errors, inaccuracies, omissions…

Where the adversarial exchange takes place orally, the taxpayer is informed that he may request to benefit from the written communication provided for in Article 67 D. The date, time and content of the oral communication referred to in the first paragraph of this article are recorded by the tax authorities. This recording certifies, in the absence of proof to the contrary, that the administration has allowed the taxpayer concerned…

If the taxpayer asks to be notified in writing, the tax authorities will hand-deliver a signed copy or send the taxpayer by registered letter with acknowledgement of receipt or by electronic means, in accordance with the procedures set out in the second paragraph of article L. 112-15 of the Code des relations entre le public et l’administration (Code of relations between the public and the tax authorities), a proposal for…

Following the taxpayer’s oral or written observations, or if the taxpayer fails to respond to a written communication at the end of the thirty-day period provided for in Article 67 D, the tax authorities take their decision. If the tax authority rejects the taxpayer’s observations, it must give reasons for its response.

In the event of a traffic control, the taxpayer may only benefit from the written procedure provided for in article 67 D once he has guaranteed the amount of the tax due.

The following do not give rise to a prior exchange of views: 1° Decisions leading to the notification of offences provided for in this Code and decisions to carry out the checks provided for in Chapter IV of this Title; 2° Collection notices served in accordance with Article 345 for the purpose of recovering unpaid debts when due, with the exception of those established following an offence under this Code;…

The administration’s period for taking action as provided for in article 354 is suspended from the date on which the reasons are sent, delivered or communicated orally to the person concerned, until the latter has made his observations known and at the latest until the expiry of the thirty-day period provided for in article 67 D.