{"id":3158,"date":"2026-11-11T17:11:10","date_gmt":"2026-11-11T16:11:10","guid":{"rendered":"http:\/\/abdennour-avocat.local\/?p=3158"},"modified":"2026-11-13T00:12:44","modified_gmt":"2026-11-12T23:12:44","slug":"controle-douanier-demande-documents-entreprise","status":"publish","type":"post","link":"https:\/\/abdennour-avocat.fr\/en\/controle-douanier-demande-documents-entreprise\/","title":{"rendered":"Customs audit: how should you respond to a request for documents?"},"content":{"rendered":"<p>When customs requests documents, start by identifying the transactions concerned, the relevant period and the response deadline. The aim is to present a coherent file, transaction by transaction.<\/p>\n<h2>Identifying the documents requested<\/h2>\n<p>The<a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/FR\/TXT\/?uri=CELEX%3A32013R0952\">Article 15 of the Union Customs Code<\/a> requires the documents and information requested to be supplied within any time limit specified. Its <a href=\"https:\/\/eur-lex.europa.eu\/eli\/reg\/2013\/952\/oj\/fra\">Article 48<\/a> governs post-release controls.<\/p>\n<ul>\n<li>The request received, its annexes and the declarations concerned.<\/li>\n<li>Invoices, contracts and transport documents.<\/li>\n<li>Evidence supporting the declared origin, tariff classification and value.<\/li>\n<\/ul>\n<h2>Checking consistency before responding<\/h2>\n<p>Keep the originals and identify the source of each document. Cross-check declarations against commercial documents and flag missing or conflicting information. Depending on the issue, technical teams, suppliers and the customs representative may provide clarification.<\/p>\n<p>A classification issue may also call for consideration of a <a href=\"https:\/\/abdennour-avocat.fr\/en\/rtc-classement-tarifaire-portee-duree\/\">Binding Tariff Information<\/a>. The <a href=\"https:\/\/abdennour-avocat.fr\/en\/dette-douaniere-delai-trois-ans-article-103-cdu\/\">time limits for notification of a customs debt<\/a> are a separate issue to examine if the audit results in a claim for duties.<\/p>\n<h2>Preparing a structured response<\/h2>\n<p>Send the firm the request, the date of receipt and the stated deadline. Reviewing the documents makes it possible to prepare explanations and determine the appropriate next steps.<\/p>","protected":false},"excerpt":{"rendered":"<p>A business customs audit: organise declarations and supporting documents, identify the issues raised and prepare the response.<\/p>","protected":false},"author":1,"featured_media":3109,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[4],"tags":[],"class_list":["post-3158","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-droit-douanier"],"acf":[],"_links":{"self":[{"href":"https:\/\/abdennour-avocat.fr\/en\/wp-json\/wp\/v2\/posts\/3158","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/abdennour-avocat.fr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/abdennour-avocat.fr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/abdennour-avocat.fr\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/abdennour-avocat.fr\/en\/wp-json\/wp\/v2\/comments?post=3158"}],"version-history":[{"count":3,"href":"https:\/\/abdennour-avocat.fr\/en\/wp-json\/wp\/v2\/posts\/3158\/revisions"}],"predecessor-version":[{"id":3240,"href":"https:\/\/abdennour-avocat.fr\/en\/wp-json\/wp\/v2\/posts\/3158\/revisions\/3240"}],"wp:attachment":[{"href":"https:\/\/abdennour-avocat.fr\/en\/wp-json\/wp\/v2\/media?parent=3158"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/abdennour-avocat.fr\/en\/wp-json\/wp\/v2\/categories?post=3158"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/abdennour-avocat.fr\/en\/wp-json\/wp\/v2\/tags?post=3158"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}