Customs audit: how can you exercise your right to be heard?

Following an audit, customs may propose a reassessment concerning value, origin, tariff classification or, more generally, duties and taxes payable.

Before an adverse decision is taken, the business must generally be informed of the objections raised and have an opportunity to submit observations.

In practice, this stage matters: it is often the last opportunity to influence the authorities’ position before final notification.

You receive a proposed reassessment: what should you do?

The first point to check is the date of receipt of the letter.

Under the Union Customs Code, the authorities must disclose the grounds on which they intend to base their adverse decision and allow the operator to present its views.

The response period is generally 30 days, under Article 8 of Delegated Regulation (EU) 2015/2446.

Upon receipt:

• record the response deadline immediately;
• obtain the relevant declarations and documents;
• identify the precise objections raised;
• check that all documents needed to respond are available.

Can you request more time?

Yes.

Where the file is extensive, documents must be obtained from a supplier or technical analysis is required, additional time can be requested from the authorities.

The request must be made before the thirty-day period expires, explain the reasons and specify the extension sought.

Written confirmation of customs’ agreement should be obtained.

Without express agreement, the prudent approach is to treat the original deadline as continuing to run. Simply requesting an extension must never lead to the thirty-day deadline being missed.

The French Court of Cassation has already considered proceedings in which the authorities refused a request for additional time.

What should the observations contain?

The aim is not to send a general objection to the reassessment.

The response should address each point in turn :

• the objections raised by customs;
• why the reasoning is disputed;
• the legislation or decisions supporting the business’s position;
• the documents proving it.

Where parts of the audit file are missing, they should also be requested promptly from the authorities.

The observations should be sufficiently precise to be used subsequently if the disagreement proceeds to litigation.

The right to be heard requires the business to be able to present its views effectively before the decision, as confirmed by the Court of Justice in Sopropé.

Does the thirty-day period genuinely allow the documents to be gathered and an effective response to customs’ objections to be prepared?

Have you just received a proposed reassessment, or is a deadline for submitting observations already running? Contact the firm.