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.
Home | French Legislation Articles | French Customs Code | Title XII: Litigation and recovery | Chapter II: Proceedings and recovery | Section 3: Extinction of prosecutorial and punitive rights | Paragraph 3: Limitation period for specific rights of the administration and taxpayers | B. - Prescription against the administration. | Article 354 of the French Customs Code
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.
Sous réserve de l’article 354 bis, le droit de reprise de l’administration s’exerce pendant un délai de trois ans, à compter du fait générateur.
La prescription est interrompue par la notification d’un procès-verbal de douane.
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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