Following an audit, customs may propose a reassessment concerning value, origin, tariff classification or, more generally, duties and taxes payable.<\/p>\n\n\n\n
Before an adverse decision is taken, the business must generally be informed of the objections raised and have an opportunity to submit observations.<\/p>\n\n\n\n
In practice, this stage matters: it is often the last opportunity to influence the authorities\u2019 position before final notification.<\/p>\n\n\n\n
The first point to check is the date of receipt<\/strong> of the letter.<\/p>\n\n\n\n Under the Union Customs Code<\/a>, the authorities must disclose the grounds on which they intend to base their adverse decision and allow the operator to present its views.<\/p>\n\n\n\n The response period is generally 30 days<\/strong>, under Article 8 of Delegated Regulation (EU) 2015\/2446<\/a>.<\/p>\n\n\n\n Upon receipt:<\/p>\n\n\n\n Yes.<\/p>\n\n\n\n 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.<\/p>\n\n\n\n The request must be made before the thirty-day period expires<\/strong>, explain the reasons and specify the extension sought.<\/p>\n\n\n\n Written confirmation of customs\u2019 agreement should be obtained.<\/p>\n\n\n\n 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.<\/p>\n\n\n\n The French Court of Cassation has already considered proceedings in which the authorities refused a request for additional time<\/a>.<\/p>\n\n\n\n The aim is not to send a general objection to the reassessment.<\/p>\n\n\n\n The response should address each point in turn<\/strong> :<\/p>\n\n\n\n Where parts of the audit file are missing, they should also be requested promptly from the authorities.<\/p>\n\n\n\n The observations should be sufficiently precise to be used subsequently if the disagreement proceeds to litigation.<\/p>\n\n\n\n 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 Soprop\u00e9<\/a>.<\/p>\n\n\n\n Does the thirty-day period genuinely allow the documents to be gathered and an effective response to customs\u2019 objections to be prepared?<\/strong><\/p>\n\n\n\n\n
Can you request more time?<\/h2>\n\n\n\n
What should the observations contain?<\/h2>\n\n\n\n
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