Customs
Regulation.

Definition and Importance

Customs regulation encompasses all the laws and administrative regulations that govern the processes of importation, exportation, transit, and storage of goods. These rules are specifically implemented and overseen by the customs authorities. They aim to control international trade, protect national economies, ensure border security, and collect customs duties and other applicable taxes. In addition to fiscal aspects, customs regulations also cover areas such as public health protection, environmental preservation, and compliance with product safety and quality standards.

Objectives of Customs Regulation

Customs, as the border administration, is responsible for protecting the territory, citizens, and national and EU economic and financial interests by monitoring land, maritime, physical, and digital borders. It ensures the processing of the flow of goods at the border, continuously adapting to new challenges through innovative systems such as the « smart border » implemented with Brexit and the digital single window project in ports. As the first civil administration at sea, customs contributes to the state’s maritime actions, strengthened by the creation of the National Customs Coast Guard Directorate in 2019 for maritime surveillance. By investing in the digital frontier, it ensures that products purchased online from abroad comply with French and European taxes and standards, preventing the introduction of illicit or dangerous goods such as narcotics, counterfeits, or counterfeit medicines. Furthermore, customs operates internationally through its network of customs attachés and EU mechanisms for protecting the Union’s external borders, such as Frontex. As border guards, it also fully participates in the mission of migration control at border crossings.

Customs also plays a vital role in controlling goods to protect the population, the environment, and the economy. It fights trafficking, organized crime, and terrorism financing through the use of advanced technologies based on artificial intelligence and massive data analysis. Additionally, customs ensures that goods comply with current regulations within the EU. It also supports businesses by assisting them with their customs operations, thereby securing their logistics chains. Furthermore, customs regulates specific sectors such as indirect taxes and viticulture, ensuring the safety of their production and circulation.

Customs procedures when transporting goods outside the EU

Goods sent to another EU member state are considered intra-community exchanges and do not require export customs procedures. However, goods intended for export outside the EU must be declared to a customs office, known as the clearance office, and the export procedures must be completed at the exit office or an authorized office. For more information, you can refer to the official government website here or the customs procedures page.

Export Documentation Procedures

For export, the formalities must be completed at the customs office where the exporter is established or where the goods are packed or loaded. The export declaration, submitted electronically, must include security and safety data if necessary. The customs clearance office processes this declaration, may inspect the goods, and issues the release authorization, known as clearance. The goods can then proceed to the exit office, where their arrival must be reported to allow tracking of their actual departure.

Accompanying documentation

The goods must leave the customs territory of the Community in the state in which they were declared. They must be accompanied to the point of exit by one of the following documents:

The export accompanying document (EAD) or copy 3 of the export declaration (DAU) in case of a fallback procedure,
The accompanying document (DocAcc) of the computerized transit declaration (NSTI) for exports to EFTA countries, or copies 4, 5, and 7 of the common community transit declaration (DAU) or two copies of DocAcc in case of using the fallback NSTI procedure,
The TIR carnet, or any other approved document within a simplified transit or re-export procedure.

Responsibility of the exporter

The exporter remains responsible for the operation until the electronic exit certification. They must monitor their export operations and secure the logistics chain to ensure the smooth conduct of the customs formalities.

Exit control

The exit customs office ensures that the goods have been properly declared for export and have actually left the territory of the EU. The carrier electronically notifies the exit of the goods, allowing the exit office to confirm the physical exit and the export office to issue an electronic exit certification, which is essential for justifying VAT exemption.

Special cases

The customs clearance office can also be considered the exit office when it is located at the border. Another office may be designated as the exit office when the goods are covered by a single transport contract established by transport companies rail, maritime, air, or postal, which assume the legal responsibility.

Sanctions and remedies of customs regulations

When importing goods from a third country, they may be subject to a customs inspection. For many products subject to specific sectoral regulations, of European or national origin (such as toys, electrical equipment, machinery, etc.), customs checks compliance with these regulations. In addition, for products not governed by specific regulations, the General Directorate of Customs and Indirect Taxes (DGDDI) may, in case of serious doubt, request the intervention of the General Directorate for Competition, Consumer Affairs, and Fraud Control (DGCCRF) and block the goods for up to three working days.

Sanctions for non-compliance

Under the Vienna Convention, the main obligation of the seller is to deliver goods whose quantity, quality, and type match the terms of the contract. A good is considered non-compliant if it cannot fulfill its intended use. This use can either be the general purpose for which goods of this type are typically intended, or a specific use indicated by the buyer and known to the seller at the time of the conclusion of the contract.

Counterfeiting

Counterfeiting is severely punished by the customs authorities due to its implications for intellectual property rights and fair competition. In the event of non-compliance with customs regulations related to counterfeiting, sanctions may be imposed. These include the seizure and destruction of counterfeit goods, as well as substantial fines for the importers or exporters involved. Offenses may also lead to legal action, with penalties ranging from additional financial sanctions to imprisonment, depending on the severity of the offense and national legislation. Additionally, companies found guilty of counterfeiting may face import or export bans, as well as damage to their commercial reputation. The measures aim to protect intellectual property rights, ensure fair trade, and maintain the integrity of markets.

Appeal procedures

If your goods are declared non-compliant, you will generally have several options: Bringing into compliance: If technically possible, you can bring the products into compliance. The laboratory test report will be provided to assist you in this process. Re-exportation: You can choose to re-export the goods. In this case, an alert message will be sent to all the customs authorities of the European Union. Destruction: You can also decide to proceed with the destruction of the goods. Additionally, you have the option to request a counter-expertise, the cost of which will be at your expense. The customs office will provide you with the details of this counter-expertise.

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Customs Regulation.

Definition and Importance

Definition and Importance

Objectives of Customs Regulation

Customs procedures when transporting goods outside the EU

Export Documentation Procedures

Accompanying documentation

Responsibility of the exporter

Exit control

Special cases

Sanctions and remedies of customs regulations

Sanctions for non-compliance

Counterfeiting

Appeal procedures

Restez au courant.

Customs
Regulation.