In customs matters, the statutory period for reassessment is generally particularly short.
The standard time limit and its extensions
Article 103 of the Union Customs Code provides that a customs debt may no longer be notified to the debtor after a period of three years from the date on which it arose.
However, this time limit is not absolute.
Where the debt arises from an act that was liable to give rise to criminal proceedings when committed, the Union Customs Code extends this period to between five and ten years, as determined by national law.
Reconstructing the audit timeline
In France, Article L. 322-2 of the French Customs Code sets this period at five years.
The calculation can be more complex. Article 103 provides for several grounds for suspension, including where an appeal is lodged or the authorities notify the debtor of the grounds on which they intend to rely before notifying the debt.
French law also provides that notification of an official report may interrupt the reassessment period under the conditions set out in Article L. 322-2.
Where a customs audit covers several years of transactions, checking the amount of duties claimed is not enough. Each transaction must be reviewed to establish when the debt arose, which time limit applies and whether any event suspended or interrupted it.
Is an apparently old debt genuinely time-barred, or has an event extended the period available to the authorities?
If your matter concerns the time limits for notifying a customs debt and avenues of challenge, contact the firm, which will get back to you to discuss your situation.