{"id":2161253,"date":"2026-11-01T23:35:54","date_gmt":"2026-11-01T22:35:54","guid":{"rendered":"https:\/\/kohenavocats.fr\/?page_id=2161253"},"modified":"2026-11-04T19:36:42","modified_gmt":"2026-11-04T18:36:42","slug":"customs-law-lawyer-paris","status":"publish","type":"page","link":"https:\/\/kohenavocats.fr\/en\/customs-law-lawyer-paris\/","title":{"rendered":"Customs law lawyer in Paris: importers facing audit and reassessment"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"2161253\" class=\"elementor elementor-2161253 elementor-2160676\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-v5bd59a e-con-full e-ecs-flex e-flex e-con e-parent\" data-id=\"v5bd59a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-v5bd59aw elementor-widget elementor-widget-html\" data-id=\"v5bd59aw\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"kcv\" id=\"kci-root\" data-refresh-marker=\"expertise-fr-avocat-droit-douanier-paris-20261101\">\n<section class=\"kcv-hero\" aria-labelledby=\"kch-h1\">\n  <div class=\"kcv-in\">\n    <div class=\"kcv-head\">\n      <p class=\"kk\">Importer: post-clearance audit, notification of the debt, recovery notice<\/p>\n      <h1 id=\"kch-h1\"><em>Customs law lawyer<\/em> in Paris:<span class=\"kcv-tail\"> importers facing audit and reassessment.<\/span><\/h1>\n      <p class=\"kcv-sub\">Tariff classification, declared value, preferential origin or anti-dumping duties challenged after release of the goods: the importer receives an investigation results notice (avis de r\u00e9sultat d'enqu\u00eate), then sometimes a report (proc\u00e8s-verbal) and a recovery notice (avis de mise en recouvrement). Each stage opens a time limit and an opportunity to put one's case, and a customs law lawyer in Paris can help identify both.<\/p>\n      <div class=\"kcv-btns\">\n        <a class=\"kcv-fb kcv-fb-tel\" href=\"tel:+33646605822\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"currentColor\" stroke=\"none\" stroke-width=\"0\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M22 16.9v3a2 2 0 0 1-2.2 2 19.8 19.8 0 0 1-8.6-3.1 19.5 19.5 0 0 1-6-6A19.8 19.8 0 0 1 2.1 4.2 2 2 0 0 1 4.1 2h3a2 2 0 0 1 2 1.7c.1.9.4 1.8.7 2.7a2 2 0 0 1-.5 2.1L8 9.8a16 16 0 0 0 6 6l1.3-1.3a2 2 0 0 1 2.1-.4c.9.3 1.8.6 2.7.7a2 2 0 0 1 1.7 2z\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Call the firm<span class=\"kcv-fb-n\">06&nbsp;46&nbsp;60&nbsp;58&nbsp;22<\/span><\/span><\/a>\n        <a class=\"kcv-fb kcv-fb-mail\" href=\"#kch-form\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><rect x=\"2.5\" y=\"4.5\" width=\"19\" height=\"15\" rx=\"2.5\"\/><path d=\"m3.5 6.5 8.5 6.5 8.5-6.5\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Send your documents<span class=\"kcv-fb-n\">confidential form<\/span><\/span><\/a>\n      <\/div>\n      <p class=\"kcv-urg\">An investigation results notice calls for observations within the time limit it sets, in principle thirty days from receipt. Ask without delay for the documents on which the authority relies, and gather declarations, invoices and certificates of origin.<\/p>\n    <\/div>\n    <div class=\"kcv-stagewrap\"><div class=\"kcv-stageshadow\"><div class=\"kcv-stage\">\n      <link rel=\"preload\" as=\"image\" href=\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2026\/10\/kohen-v3-expertises\/kohen-fr-litige-agence-immobiliere-paysage-20261025.webp\" media=\"(min-width:761px)\" fetchpriority=\"high\">\n      <link rel=\"preload\" as=\"image\" href=\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2026\/10\/kohen-v3-expertises\/kohen-fr-litige-agence-immobiliere-paysage-1080-20261025.webp\" media=\"(max-width:760px)\" fetchpriority=\"high\">\n      <div class=\"kcv-media\" aria-hidden=\"true\" style=\"--kcv-img:url('https:\/\/kohenavocats.fr\/wp-content\/uploads\/2026\/10\/kohen-v3-expertises\/kohen-fr-litige-agence-immobiliere-paysage-20261025.webp');--kcv-img-m:url('https:\/\/kohenavocats.fr\/wp-content\/uploads\/2026\/10\/kohen-v3-expertises\/kohen-fr-litige-agence-immobiliere-paysage-1080-20261025.webp')\"><\/div>\n      <div class=\"kcv-panel kcv-glass\" id=\"kch-form\">\n        <div class=\"kcv-panel-head\">\n          <div>\n            <p class=\"kcv-panel-k\">Customs law \u00b7 Paris<\/p>\n            <h2 class=\"kcv-panel-t\">Get a <em>first analysis<\/em><\/h2>\n            <p class=\"kcv-panel-l\">Send the investigation results notice, the report or the recovery notice, the customs declarations concerned and the mandate given to the representative: the firm will examine the procedure followed, the time limits and the means of challenge.<\/p>\n          <\/div>\n          <div class=\"kcv-chip kcv-glass\"><p class=\"kcv-chip-n\">24 \u00e0 48 h<\/p><p class=\"kcv-chip-x\">first legal<br>review<\/p><\/div>\n        <\/div>\n        <div class=\"kcf-wrap\">\n<form id=\"kcf-2form\" data-kcf data-api-url=\"https:\/\/kohenavocats.fr\/wp-json\/kohen-form\/v1\/submit\" data-vps-url=\"https:\/\/upload-fr.46-224-152-225.sslip.io\/submit\" data-max-size=\"1073741824\" data-max-files=\"500\" novalidate enctype=\"multipart\/form-data\">\n  <input type=\"hidden\" name=\"rendered_at\" value=\"1776847557\">\n  <div class=\"kcf-hp\" aria-hidden=\"true\"><label for=\"kcf-2website\">Do not fill in<\/label><input id=\"kcf-2website\" name=\"website\" type=\"text\" tabindex=\"-1\" autocomplete=\"off\"><\/div>\n  <div class=\"kcf-price\">\n    <span class=\"kcf-price-amount\">\u20ac80<small>incl. 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Payment is made online after this form is sent.<\/p>\n      <ul class=\"kcf-price-meta\">\n        <li>Up to 1 GB of documents, folders and subfolders accepted<\/li>\n        <li>Secure payment, no banking data stored<\/li>\n        <li><a href=\"\/conditions-etude-prealable\/\" target=\"_blank\" rel=\"noopener\">Terms and fee agreement<\/a><\/li>\n      <\/ul>\n    <\/div>\n  <\/div>\n  <div class=\"kcf-row\">\n    <div class=\"kcf-group\">\n      <label class=\"kcf-label\" for=\"kcf-2name\">Full name<\/label>\n      <input class=\"kcf-input\" type=\"text\" id=\"kcf-2name\" name=\"name\" placeholder=\"Your name\" required autocomplete=\"name\" aria-describedby=\"kcf-2name-err\">\n      <p class=\"kcf-field-error\" id=\"kcf-2name-err\" role=\"alert\"><\/p>\n    <\/div>\n    <div class=\"kcf-group\">\n      <label class=\"kcf-label\" for=\"kcf-2phone\">Telephone <span class=\"kcf-optional\">(optional)<\/span><\/label>\n      <input class=\"kcf-input\" type=\"tel\" inputmode=\"tel\" id=\"kcf-2phone\" name=\"phone\" placeholder=\"06 00 00 00 00\" autocomplete=\"tel\" aria-describedby=\"kcf-2phone-err\">\n      <p class=\"kcf-field-error\" id=\"kcf-2phone-err\" role=\"alert\"><\/p>\n    <\/div>\n  <\/div>\n  <div class=\"kcf-group\">\n    <label class=\"kcf-label\" for=\"kcf-2email\">Email address<\/label>\n    <input class=\"kcf-input\" type=\"email\" id=\"kcf-2email\" name=\"email\" placeholder=\"your@email.com\" required autocomplete=\"email\" spellcheck=\"false\" autocapitalize=\"off\" aria-describedby=\"kcf-2email-err\">\n    <p class=\"kcf-field-error\" id=\"kcf-2email-err\" role=\"alert\"><\/p>\n  <\/div>\n  \n  <div class=\"kcf-group\">\n    <label class=\"kcf-label\" for=\"kcf-2message\">Message<\/label>\n    <textarea class=\"kcf-textarea\" id=\"kcf-2message\" name=\"message\" placeholder=\"Briefly describe your situation...\" required aria-describedby=\"kcf-2message-err\"><\/textarea>\n    <p class=\"kcf-field-error\" id=\"kcf-2message-err\" role=\"alert\"><\/p>\n  <\/div>\n  <div class=\"kcf-group\">\n    <label class=\"kcf-label\">Attachments <span class=\"kcf-optional\">(optional, 500 files max, 1 GB)<\/span><\/label>\n    <div class=\"kcf-dropzone\" id=\"kcf-2dropzone\">\n      <svg class=\"kcf-dropzone-icon\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M21 15v4a2 2 0 0 1-2 2H5a2 2 0 0 1-2-2v-4\"\/><polyline points=\"17 8 12 3 7 8\"\/><line x1=\"12\" y1=\"3\" x2=\"12\" y2=\"15\"\/><\/svg>\n      <p class=\"kcf-dropzone-text\"><strong>Click<\/strong> or drag your files here<br>All formats accepted (PDF, Word, images, etc.)<\/p>\n      <input type=\"file\" name=\"attachments\" id=\"kcf-2files\" multiple>\n    <\/div>\n    <div class=\"kcf-file-list\" id=\"kcf-2filelist\"><\/div>\n    <div class=\"kcf-progress\" id=\"kcf-2progress\">\n      <div class=\"kcf-progress-bar\"><div class=\"kcf-progress-fill\" id=\"kcf-2progressfill\"><\/div><\/div>\n      <p class=\"kcf-progress-text\" id=\"kcf-2progresstext\">Sending...<\/p>\n    <\/div>\n  <\/div>\n  <button type=\"submit\" class=\"kcf-btn\">\n    <span class=\"kcf-spinner\"><\/span>\n    <span class=\"kcf-btn-text\">Pay \u20ac80 and send my case<\/span>\n  <\/button>\n  <div class=\"kcf-msg\" role=\"status\" aria-live=\"polite\" aria-atomic=\"true\" tabindex=\"-1\"><\/div>\n  <p class=\"kcf-note\">Payment constitutes a request for immediate performance of your analysis. 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p.knp__watchlink{margin:0 0 2px;padding:0;line-height:17px}.kcv-press.knp a.knp__videos{gap:5px;padding:0;border:0;border-radius:0;background:none;box-shadow:none;font-size:11.5px;letter-spacing:.02em;line-height:17px;transform:none}.kcv-press.knp a.knp__videos:hover{background:none;box-shadow:none;transform:none}.kcv-press.knp a.knp__videos:hover span{text-decoration:underline;text-underline-offset:3px}.kcv-press.knp a.knp__videos svg{width:13px;height:13px}.knp .knp__vc{display:none}@media (max-width:900px){.kcv-press.knp .knp__vl{display:none}.kcv-press.knp .knp__vc{display:inline}}@media (prefers-reduced-motion:reduce){.knp a.knp__videos{transition:none}.knp a.knp__videos:hover{transform:none}}<\/style><p class=\"knp__watchlink\"><a class=\"knp__videos\" href=\"https:\/\/kohenavocats.fr\/en\/media\/\" aria-label=\"Watch the videos and their transcripts\"><svg width=\"18\" height=\"18\" viewBox=\"0 0 20 20\" aria-hidden=\"true\" focusable=\"false\"><circle cx=\"10\" cy=\"10\" 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l'\u00c9tat.\",\"auteur\":\"data.gouv.fr\",\"paraphrase\":true,\"libelle\":\"Voir la fiche sur data.gouv.fr\"},{\"titre\":\"Commentaires des d\u00e9cisions de justice par l'IA g\u00e9n\u00e9rative\",\"url\":\"https:\/\/www.data.gouv.fr\/reuses\/commentaires-des-decisions-de-justice-par-lia-generative\",\"citation\":\"R\u00e9utilisation des donn\u00e9es publiques de justice publi\u00e9e par Kohen Avocats et r\u00e9f\u00e9renc\u00e9e sur data.gouv.fr.\",\"auteur\":\"data.gouv.fr\",\"paraphrase\":true,\"libelle\":\"Voir la r\u00e9utilisation sur data.gouv.fr\"}]},\"awwwards\":{\"nom\":\"Awwwards\",\"articles\":[{\"titre\":\"Kohen Avocats, site nomm\u00e9 aux Awwwards\",\"url\":\"https:\/\/www.awwwards.com\/sites\/kohen-avocats\",\"citation\":\"Le site du cabinet figure parmi les sites nomm\u00e9s (\u00ab Nominee \u00bb) par Awwwards, r\u00e9f\u00e9rence internationale du design web.\",\"auteur\":\"Awwwards\",\"paraphrase\":true,\"libelle\":\"Voir la fiche sur Awwwards\"}]},\"pappers\":{\"nom\":\"Pappers\",\"articles\":[{\"titre\":\"Divorce du dirigeant : ce que le r\u00e9gime matrimonial change pour votre soci\u00e9t\u00e9\",\"date\":\"2026-09-04\",\"url\":\"https:\/\/www.pappers.fr\/gestion-entreprise\/divorce-dirigeant-regime-matrimonial\",\"citation\":\"Le dirigeant a int\u00e9r\u00eat \u00e0 faire travailler ensemble son expert-comptable, son notaire et un avocat sp\u00e9cialis\u00e9 en droit de la famille \u00e0 Paris.\",\"auteur\":\"Pappers\",\"paraphrase\":true},{\"titre\":\"Ma\u00eetre KOHEN Reda, avocat \u00e0 Paris\",\"url\":\"https:\/\/justice.pappers.fr\/avocat\/kohen-reda-75017\",\"citation\":\"Fiche de Me Reda Kohen sur Pappers Justice, avec les d\u00e9cisions de justice publi\u00e9es o\u00f9 il est intervenu.\",\"auteur\":\"Pappers Justice\",\"paraphrase\":true,\"libelle\":\"Voir la fiche sur Pappers Justice\"}]},\"leboncoin\":{\"nom\":\"Leboncoin\",\"articles\":[{\"titre\":\"Bouilloires thermiques : bient\u00f4t interdites \u00e0 la location ?\",\"url\":\"https:\/\/www.leboncoin.fr\/guide\/immobilier\/bouilloires-thermiques-bientot-interdites-a-la-location-hfpj70o6.html\",\"citation\":\"Le guide immobilier cite une analyse de kohenavocats.fr parmi ses sources.\",\"auteur\":\"Leboncoin\",\"paraphrase\":true}]},\"femme-actuelle\":{\"nom\":\"Femme Actuelle\",\"articles\":[{\"titre\":\"S\u00e9paration ou divorce : quelle banque et quel cr\u00e9dit pour repartir sur de bonnes bases ?\",\"date\":\"2026-09-30\",\"url\":\"https:\/\/www.femmeactuelle.fr\/vie-pratique\/news-vie-pratique\/separation-ou-divorce-quelle-banque-et-quel-credit-pour-repartir-sur-de-bonnes-bases-2211980\",\"citation\":\"L'article cite une analyse de kohenavocats.com parmi ses sources.\",\"auteur\":\"Femme Actuelle\",\"paraphrase\":true}]},\"economie-matin\":{\"nom\":\"\u00c9conomie Matin\",\"articles\":[{\"titre\":\"Nouveau bail 2026 : ce que les propri\u00e9taires doivent anticiper d\u00e8s maintenant\",\"date\":\"2026-09-10\",\"url\":\"https:\/\/www.economiematin.fr\/bail-nouveau-2026-proprietaires-anticiper\",\"citation\":\"Sur le d\u00e9cret n\u00b0 2026-596 du 7 juillet 2026, l'article renvoie \u00e0 l'analyse publi\u00e9e par le cabinet.\",\"auteur\":\"\u00c9conomie Matin\",\"paraphrase\":true}]},\"la-voix-du-nord\":{\"nom\":\"La Voix du Nord\",\"articles\":[{\"titre\":\"Que risquent les personnes qui ach\u00e8tent des objets vol\u00e9s le 17 octobre ?\",\"date\":\"2026-10-19\",\"url\":\"https:\/\/www.lavoixdunord.fr\/1747700\/article\/2026-10-19\/que-risquent-les-personnes-qui-achetent-des-objets-voles-le-17-octobre\",\"citation\":\"L\u2019infraction suppose la connaissance de l\u2019origine : savoir que l\u2019objet provient d\u2019un vol.\",\"auteur\":\"Me Hassan Kohen\"}]},\"sortir-a-paris\":{\"nom\":\"Sortir \u00e0 Paris\",\"articles\":[{\"titre\":\"Manifestation du 24 octobre \u00e0 Paris : parcours, nouvelles stations ferm\u00e9es, les infos\",\"date\":\"2026-10-20\",\"url\":\"https:\/\/www.sortiraparis.com\/actualites\/a-paris\/articles\/355171-manifestation-du-24-octobre-a-paris-parcours-nouvelles-stations-fermees-les-infos\",\"citation\":\"Sur le d\u00e9lai de d\u00e9claration d\u2019une manifestation \u00e0 Paris, l\u2019article renvoie \u00e0 l\u2019analyse du cabinet, pr\u00e9sent\u00e9 comme \u00ab un avocat p\u00e9naliste parisien \u00bb.\",\"auteur\":\"Sortir \u00e0 Paris\",\"paraphrase\":true}]},\"science-et-vie\":{\"nom\":\"Science \\u0026 Vie\",\"articles\":[{\"titre\":\"Canicule : sans climatisation, ces quelques gestes simples permettraient de faire chuter la temp\u00e9rature de votre logement\",\"date\":\"2026-07-07\",\"url\":\"https:\/\/www.science-et-vie.com\/nature-et-environnement\/climat\/canicule-sans-climatisation-quelques-gestes-simples-permettraient-de-faire-chuter-la-temperature-de-votre-logement-247975.html\",\"citation\":\"L\u2019article renvoie \u00e0 deux analyses du cabinet : l\u2019obligation de d\u00e9livrer un logement d\u00e9cent pendant toute la dur\u00e9e du bail et l\u2019ordonnance du tribunal judiciaire de B\u00e9ziers du 31 mars 2026 sur une climatisation install\u00e9e sans autorisation.\",\"auteur\":\"Science \\u0026 Vie\",\"paraphrase\":true}]},\"frandroid\":{\"nom\":\"Frandroid\",\"articles\":[{\"titre\":\"Fin de Rakuten France : comment r\u00e9cup\u00e9rer vos factures, vos garanties et vos points Club R\",\"date\":\"2026-09-30\",\"url\":\"https:\/\/www.frandroid.com\/culture-tech\/web\/3266559_fin-de-rakuten-france-comment-recuperer-vos-factures-vos-garanties-et-vos-points-club-r\",\"citation\":\"Le cabinet Kohen Avocats leur conseille de retirer cet argent et de t\u00e9l\u00e9charger tout leur historique avant le 10 novembre.\",\"auteur\":\"Frandroid\",\"paraphrase\":true},{\"titre\":\"Goutte-\u00e0-goutte et inondation : que faire quand la climatisation du voisin ruine votre terrasse 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Voil\u00e0 pourquoi\",\"date\":\"2026-10-25\",\"url\":\"https:\/\/www.magicmaman.com\/vous-vivez-en-immeuble-et-vous-n-avez-toujours-pas-de-chauffage-cet-automne-voila-pourquoi,3787269.asp\",\"citation\":\"Cette date nationale n\u2019existe pas. La loi ne fixe pas un calendrier d\u2019allumage commun \u00e0 tous les immeubles.\",\"auteur\":\"Cabinet Kohen Avocats\"}]},\"next\":{\"nom\":\"Next\",\"articles\":[{\"titre\":\"Fin de Bloctel, interdiction du d\u00e9marchage d\u00e8s le 11 ao\u00fbt : on fait le point\",\"date\":\"2026-08-04\",\"url\":\"https:\/\/next.ink\/249950\/fin-de-bloctel-interdiction-du-demarchage-des-le-11-aout-on-fait-le-point\/\",\"citation\":\"Selon le cabinet Kohen Avocats, les jurisprudences dans ce secteur devraient \u00ab \u00e9clairer la port\u00e9e du futur r\u00e9gime \u00bb.\",\"auteur\":\"Next\",\"paraphrase\":true}]},\"actu-juridique\":{\"nom\":\"Actu-Juridique\",\"articles\":[{\"titre\":\"Magistrature et franc-ma\u00e7onnerie : que dit le droit ?\",\"date\":\"2026-09-22\",\"url\":\"https:\/\/www.actu-juridique.fr\/professions\/magistrats\/magistrature-et-franc-maconnerie-stupeur-et-evitements\/\",\"citation\":\"L\u2019article cite en r\u00e9f\u00e9rence l\u2019analyse de Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris, sur l\u2019avis du Coll\u00e8ge de d\u00e9ontologie du 9 juin 2026.\",\"auteur\":\"Actu-Juridique\",\"paraphrase\":true}]},\"batiweb\":{\"nom\":\"Batiweb\",\"articles\":[{\"titre\":\"Mayotte : Lecornu veut un \u00ab choc de mises en chantier \u00bb\",\"date\":\"2026-08-27\",\"url\":\"https:\/\/www.batiweb.com\/actualites\/urbanisme\/reconstruction-mayotte-lecornu-choc-mises-chantier-49208\",\"citation\":\"Sur les autorisations d\u2019urbanisme n\u00e9cessaires \u00e0 la reconstruction de Mayotte, l\u2019article cite les explications de Me Reda Kohen.\",\"auteur\":\"Batiweb\",\"paraphrase\":true}]},\"berliner-zeitung\":{\"nom\":\"Berliner Zeitung\",\"articles\":[{\"titre\":\"Null Euro Miete, daf\u00fcr Quizabende mit Rentnern: Wie eine 18-J\u00e4hrige ins Seniorenheim zog\",\"date\":\"2026-09-21\",\"url\":\"https:\/\/www.berliner-zeitung.de\/article\/null-euro-miete-dafuer-quizabende-mit-rentnern-wie-eine-18-jaehrige-ins-seniorenheim-zog-10414380\",\"citation\":\"Der Pariser Anwalt Reda Kohen ordnet das Modell als Gebrauchsleihe ein: Die Wohnung wird \u00fcberlassen, nicht vermietet.\",\"auteur\":\"Berliner Zeitung\",\"paraphrase\":true}]},\"startupitalia\":{\"nom\":\"StartupItalia\",\"articles\":[{\"titre\":\"Quasi 13 miliardi di dollari di Nvidia per la sconosciuta Hugging Face. 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if(e.key==='ArrowLeft'&&actuel>0){e.preventDefault();aller(actuel-1);}});\ns.querySelectorAll('button.knp__logo').forEach(function(b){b.addEventListener('click',function(e){ouvrir(b,e.detail===0&&b.tabIndex>=0);});});\n}\ndocument.querySelectorAll('.knp').forEach(lier);\n})();\n<\/script>\n<\/div>\n  <\/div>\n<\/section>\n<section class=\"kcv-tabs\" id=\"kcv-cabinet\" aria-label=\"Customs law lawyer in Paris\">\n  <div class=\"kcv-in\">\n    <div class=\"kcv-tabs-head\">\n      <p class=\"kk\">Kohen Avocats, Paris 17<\/p>\n      <h2>Customs reassessment: <em>what the importer can challenge<\/em><\/h2>\n    <\/div>\n    <div class=\"kcv-bar\"><div class=\"kcv-chips\" role=\"tablist\" aria-label=\"Case sections\"><button class=\"kcv-chip-t on\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-avocat\" aria-controls=\"kcv-avocat\" aria-selected=\"true\" tabindex=\"0\">The lawyer<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-p1\" aria-controls=\"kcv-p1\" aria-selected=\"false\" tabindex=\"-1\">The rules<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-p2\" aria-controls=\"kcv-p2\" aria-selected=\"false\" tabindex=\"-1\">Your documents<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-p3\" aria-controls=\"kcv-p3\" aria-selected=\"false\" tabindex=\"-1\">The method<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-p4\" aria-controls=\"kcv-p4\" aria-selected=\"false\" tabindex=\"-1\">The timetable<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-p5\" aria-controls=\"kcv-p5\" aria-selected=\"false\" tabindex=\"-1\">The checks<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-synthese\" aria-controls=\"kcv-synthese\" aria-selected=\"false\" tabindex=\"-1\">Summary<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-faq\" aria-controls=\"kcv-faq\" aria-selected=\"false\" tabindex=\"-1\">Questions<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-textes\" aria-controls=\"kcv-textes\" aria-selected=\"false\" tabindex=\"-1\">Legal texts<\/button><\/div><\/div>\n    <div class=\"kcv-track\"><div class=\"kcv-slide kcv-on\" id=\"kcv-avocat\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-avocat\" tabindex=\"-1\">\n<div class=\"kcv-pro\">\n  <figure class=\"kcv-pro-photo\"><img fetchpriority=\"high\" src=\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/kohen-footer\/portrait-reda-20260920-lignes-orange.jpg\" alt=\"Reda Kohen, lawyer at the Paris Bar\" width=\"1122\" height=\"1402\" loading=\"eager\" decoding=\"async\">\n    <figcaption class=\"kcv-pro-cap kcv-glass\"><span class=\"kcv-pro-capn\">Reda Kohen<\/span><span class=\"kcv-pro-capr\">Lawyer at the Paris Bar<\/span><\/figcaption>\n  <\/figure>\n  <div class=\"kcv-pro-body\">\n    <p class=\"kk\">Transport law \u00b7 Paris 17th<\/p>\n    <h2>What a <em>customs law lawyer<\/em> in Paris does<\/h2>\n    <ul class=\"kcv-pro-tags\"><li>Paris Bar<\/li><li>Customs law<\/li><li>Imports and recovery<\/li><\/ul>\n    <p class=\"kcv-p\">Reda Kohen, avocat at the Paris Bar, can act alongside importing companies when the customs administration challenges, after release of the goods, the declarations filed in their name.<\/p>\n    <p class=\"kcv-p\">A customs reassessment follows a precise chain of acts. The post-clearance audit allows the authority to examine the accounts and commercial documents; the investigation results notice sets out the grounds relied on; the report and the recovery notice then fix the amount claimed.<\/p>\n    <p class=\"kcv-p\">Since 1 May 2026, the French Customs Code (Code des douanes) has been renumbered. <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053805523\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053805523\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 311-1<\/a> refers to the Union Customs Code for the prior adversarial exchange where the duties arise from importation, and <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053805750\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053805750\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Articles L. 331-1<\/a> et seq. govern the challenge of the debt.<\/p>\n    <p class=\"kcv-p\">Send what you have, even if incomplete: the firm will prioritise and complete the file with you. In an emergency, call <a href=\"tel:+33646605822\">06 46 60 58 22<\/a>.<\/p>\n    <p class=\"kcv-pro-meta\"><a href=\"https:\/\/consultation.avocat.fr\/avocat-paris\/reda-kohen-54670.html\" target=\"_blank\" rel=\"noopener\">Official profile in the directory of French lawyers (CNB)<\/a><span>Firm at 11 rue Margueritte, 75017 Paris<\/span><\/p>\n  <\/div>\n<\/div>\n<div class=\"kcv-cards\">\n  <div class=\"kcv-card\"><h3>The right to be heard<\/h3><p>Before an adverse decision, the administration sets out its grounds and allows time to reply, under Article 22(6) of the <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/FR\/TXT\/?uri=CELEX:02013R0952-20221212\" target=\"_blank\" rel=\"noopener\">Union Customs Code<\/a>.<\/p><\/div>\n  <div class=\"kcv-card\"><h3>The debt and its time limits<\/h3><p>Notification of the customs debt is subject to a three-year period, extended to five years where the debt arises from an act liable to criminal prosecution.<\/p><\/div>\n  <div class=\"kcv-card\"><h3>Challenging the recovery notice<\/h3><p>A recovery notice (AMR) is challenged first before the administration, then before the judicial court, with the possibility of a stay of payment subject to the conditions of Article 45 of the Union Customs Code.<\/p><\/div>\n<\/div><\/div><div class=\"kcv-slide\" id=\"kcv-p1\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-p1\" tabindex=\"-1\">\n<p class=\"kk\">The rules<\/p>\n<h2>Audit, notification, recovery: <em>the rules that govern the reassessment<\/em><\/h2>\n<p class=\"kcv-lead\">Four rules determine the importer's room for discussion.<\/p>\n<ol class=\"kcv-conds\">\n  <li>The authorities may verify, after release of the goods, the accuracy of the declarations and examine the declarant's accounts and the records linked to the operations, including on the premises of the holder or of their representative (Article 48 of the <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/FR\/TXT\/?uri=CELEX:02013R0952-20221212\" target=\"_blank\" rel=\"noopener\">Union Customs Code<\/a>). This post-clearance audit is not itself preceded by an adversarial exchange, the decision to audit being exempted from it by <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053805525\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053805525\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 311-2 of the Customs Code<\/a>.<\/li>\n  <li>Before an adverse decision, the importer must know the grounds and be able to reply. The Court of Cassation (Cour de cassation) states that \"the customs administration satisfies the obligation to inform the debtor of the grounds on which it intends to base a decision that may have adverse consequences for them and to enable them to make their views usefully known on those elements by informing them that they may have access to the documents and information on which it intends to base its decision\" (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/6a323612cdc6046d47934413\" target=\"_blank\" rel=\"noopener\">Cass. com., 17 June 2026, No. 25-10.751<\/a>). In that case, the quashing of the judgment benefited the administration.<\/li>\n  <li>No customs debt may be notified more than three years after it arises, a period extended to at least five years where the debt results from an act liable to criminal judicial proceedings (Article 103 of the <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/FR\/TXT\/?uri=CELEX:02013R0952-20221212\" target=\"_blank\" rel=\"noopener\">Union Customs Code<\/a>). <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053805660\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053805660\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 322-2 of the Customs Code<\/a> adopts this five-year period and provides that it is interrupted by notification of a report, up to the tenth year following the one in which the duties are due.<\/li>\n  <li>The recovery notice may be challenged before the authority that issued it within three years of its notification (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053805750\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053805750\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 331-1 of the Customs Code<\/a>), then before the judicial court within two months of the reply or of the expiry of the six-month period allowed to the administration (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053805772\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053805772\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 332-2<\/a>). These challenges do not on their own suspend enforcement of the notice (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053805695\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053805695\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 323-7<\/a>).<\/li>\n<\/ol>\n<div class=\"kcv-callout\"><span class=\"kcv-callout-i\"><svg viewBox=\"0 0 24 24\" width=\"22\" height=\"22\" fill=\"currentColor\" aria-hidden=\"true\"><path d=\"M9.6 6C6.5 7.4 4.5 10 4.5 13.4V18h6v-6H7.6c.2-1.9 1.4-3.4 3.2-4.3L9.6 6zm9 0c-3.1 1.4-5.1 4-5.1 7.4V18h6v-6h-2.9c.2-1.9 1.4-3.4 3.2-4.3L18.6 6z\"\/><\/svg><\/span><p>Judgments delivered before 1 May 2026 refer to the former Articles 67 A, 345, 346, 347 and 354 of the Customs Code. Their content is found mainly in Articles L. 311-1, L. 323-6 and L. 323-7, L. 331-1, L. 332-1 and L. 332-2, and L. 322-1.<\/p><\/div><\/div><div class=\"kcv-slide\" id=\"kcv-p2\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-p2\" tabindex=\"-1\">\n<p class=\"kk\">Your documents<\/p>\n<h2>The documents to gather, <em>depending on the stage reached<\/em><\/h2>\n<p class=\"kcv-lead\">The response depends on the document received and on the date of each operation audited.<\/p>\n<div class=\"kcv-duel\">\n  <div class=\"kcv-opt kcv-opt-a\"><p class=\"kcv-opt-k\">Stage A<\/p><p class=\"kcv-opt-t\">Audit under way or investigation results notice<\/p><ul><li>Investigation results notice or audit notice, with its annexes and the list of documents it mentions<\/li><li>Customs declarations concerned, commercial invoices, purchase contracts and proof of payment<\/li><li>Certificates of origin, technical data sheets, analyses and tariff information obtained<\/li><li>Mandate of representation given to the customs agent and exchanges with them about the declarations<\/li><\/ul><\/div>\n  <div class=\"kcv-or\" aria-hidden=\"true\">or<\/div>\n  <div class=\"kcv-opt kcv-opt-b\"><p class=\"kcv-opt-k\">Stage B<\/p><p class=\"kcv-opt-t\">Report or recovery notice received<\/p><ul><li>Report notifying the infringement and recovery notice, with their dates of receipt<\/li><li>Observations already sent to the administration and replies obtained<\/li><li>Proof of payment, of deposit or of any guarantee already provided<\/li><li>Table of operations by date, to check the limitation period for each declaration<\/li><\/ul><\/div>\n<\/div>\n<div class=\"kcv-callout\"><span class=\"kcv-callout-i\"><svg viewBox=\"0 0 24 24\" width=\"22\" height=\"22\" fill=\"currentColor\" aria-hidden=\"true\"><path d=\"M9.6 6C6.5 7.4 4.5 10 4.5 13.4V18h6v-6H7.6c.2-1.9 1.4-3.4 3.2-4.3L9.6 6zm9 0c-3.1 1.4-5.1 4-5.1 7.4V18h6v-6h-2.9c.2-1.9 1.4-3.4 3.2-4.3L18.6 6z\"\/><\/svg><\/span><p>Keep the envelopes, acknowledgements of receipt and transmission emails: the date of each notification determines the starting point of the time limits for replying, challenging and appealing.<\/p><\/div>\n<p class=\"kcv-p\">The firm also handles:<\/p>\n<ul class=\"kcv-pro-tags\"><li>Tariff classification<\/li><li>Customs value<\/li><li>Preferential origin<\/li><li>Anti-dumping duties<\/li><\/ul><\/div><div class=\"kcv-slide\" id=\"kcv-p3\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-p3\" tabindex=\"-1\">\n<p class=\"kk\">The method<\/p>\n<h2>How the firm <em>examines the reassessment<\/em><\/h2>\n<p class=\"kcv-lead\">Locate the stage, check the time limits, discuss the grounds, then choose the route of challenge.<\/p>\n<div class=\"kcv-rows\">\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Step 1<\/p><h3>Locating the case in the procedure<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\">The firm identifies the last act received, its date of notification and the time limit it opens: observations, claim, referral to the court or application for a stay.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Step 2<\/p><h3>Requesting access to the documents<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\">It requests the documents and information on which the administration intends to base its decision, then checks that they are communicated before the adverse act.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Step 3<\/p><h3>Discussing the substance of the reassessment<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\">Classification, value, origin or debtor: each ground is tested against the invoices, the analyses and the texts applicable on the date of each operation.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Step 4<\/p><h3>Challenging or seeking a remission<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\">Depending on the case, the firm prepares the claim against the recovery notice, the application for a stay of payment, the referral to the judicial court or an application for remission of the duties.<\/p><\/div><\/div>\n<\/div>\n<div class=\"kcv-callout\"><span class=\"kcv-callout-i\"><svg viewBox=\"0 0 24 24\" width=\"22\" height=\"22\" fill=\"currentColor\" aria-hidden=\"true\"><path d=\"M9.6 6C6.5 7.4 4.5 10 4.5 13.4V18h6v-6H7.6c.2-1.9 1.4-3.4 3.2-4.3L9.6 6zm9 0c-3.1 1.4-5.1 4-5.1 7.4V18h6v-6h-2.9c.2-1.9 1.4-3.4 3.2-4.3L18.6 6z\"\/><\/svg><\/span><p>A procedural irregularity is not always enough: the Court of Cassation sometimes requires a check of whether the importer was already able to submit its observations usefully. The substance of the reassessment must therefore be prepared at the same time.<\/p><\/div><\/div><div class=\"kcv-slide\" id=\"kcv-p4\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-p4\" tabindex=\"-1\">\n<p class=\"kk\">The timetable<\/p>\n<h2>The stages <em>of an import reassessment<\/em><\/h2>\n<p class=\"kcv-lead\">From initial customs clearance to the decision of the judicial court.<\/p>\n<ol class=\"kcv-hs\"><li><span class=\"kcv-hs-dot\" aria-hidden=\"true\"><\/span><p class=\"kcv-tl-t\">Declaration and release<\/p><p><strong>Day the debt arises.<\/strong> For release into circulation in the Union (mise en libre pratique), the customs debt arises when the declaration is accepted (Article 77 of the Union Customs Code); that date starts the three-year notification period.<\/p><\/li><li><span class=\"kcv-hs-dot\" aria-hidden=\"true\"><\/span><p class=\"kcv-tl-t\">Post-clearance audit<\/p><p>The administration examines the declarations, the accounts and the commercial documents, sometimes on the premises of the company or of its representative.<\/p><\/li><li><span class=\"kcv-hs-dot\" aria-hidden=\"true\"><\/span><p class=\"kcv-tl-t\">Investigation results notice<\/p><p>It sets out the grounds and the amount envisaged; the importer submits observations within the time limit indicated and requests access to the documents.<\/p><\/li><li><span class=\"kcv-hs-dot\" aria-hidden=\"true\"><\/span><p class=\"kcv-tl-t\">Report<\/p><p>It records the infringement found and interrupts the limitation period in the cases provided for by the Customs Code.<\/p><\/li><li><span class=\"kcv-hs-dot\" aria-hidden=\"true\"><\/span><p class=\"kcv-tl-t\">Recovery notice<\/p><p>It makes the debt enforceable; a challenge is possible for three years, with an application for a stay that in principle requires a guarantee.<\/p><\/li><li><span class=\"kcv-hs-dot\" aria-hidden=\"true\"><\/span><p class=\"kcv-tl-t\">Judicial court<\/p><p>Proceedings may be brought before it within two months of the administration's reply or of the expiry of its six-month period.<\/p><\/li><\/ol><\/div><div class=\"kcv-slide\" id=\"kcv-p5\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-p5\" tabindex=\"-1\">\n<p class=\"kk\">The checks<\/p>\n<h2>What the firm checks <em>before replying<\/em><\/h2>\n<p class=\"kcv-lead\">Each challenge rests on verified dates and documents.<\/p>\n<div class=\"kcv-split\">\n  <ul class=\"kcv-check\"><li><svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#E09019\" stroke-width=\"2.4\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><polyline points=\"20 6 9 17 4 12\"\/><\/svg><span>Date on which each debt arose and date of notification, against the three-year or five-year period.<\/span><\/li><li><svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#E09019\" stroke-width=\"2.4\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><polyline points=\"20 6 9 17 4 12\"\/><\/svg><span>Content of the investigation results notice: grounds, amount, documents referenced, mention of the right of access.<\/span><\/li><li><svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#E09019\" stroke-width=\"2.4\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><polyline points=\"20 6 9 17 4 12\"\/><\/svg><span>Order of the acts: entry of the debt in the accounts, communication, report and recovery notice, under the code applicable on the date of the operations.<\/span><\/li><li><svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#E09019\" stroke-width=\"2.4\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><polyline points=\"20 6 9 17 4 12\"\/><\/svg><span>Status of the debtor: importer, direct or indirect representative, person who supplied the data in the declaration.<\/span><\/li><li><svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#E09019\" stroke-width=\"2.4\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><polyline points=\"20 6 9 17 4 12\"\/><\/svg><span>Possibility of remission for an error by the authorities or on grounds of equity, and the time limit for applying.<\/span><\/li><\/ul>\n  <aside class=\"kcv-act\">\n    <p class=\"kcv-act-k\">Case documents<\/p>\n    <p class=\"kcv-act-t\">Send what you have, even if incomplete<\/p>\n    <p class=\"kcv-act-p\">Submit your documents through the confidential form at the top of the page: the firm will prioritise and complete the file with you.<\/p>\n    <div class=\"kcv-act-b\"><a class=\"kcv-fb kcv-fb-mail\" href=\"#kch-form\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><rect x=\"2.5\" y=\"4.5\" width=\"19\" height=\"15\" rx=\"2.5\"\/><path d=\"m3.5 6.5 8.5 6.5 8.5-6.5\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Send your documents<span class=\"kcv-fb-n\">confidential form<\/span><\/span><\/a><a class=\"kcv-fb kcv-fb-tel\" href=\"tel:+33646605822\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"currentColor\" stroke=\"none\" stroke-width=\"0\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M22 16.9v3a2 2 0 0 1-2.2 2 19.8 19.8 0 0 1-8.6-3.1 19.5 19.5 0 0 1-6-6A19.8 19.8 0 0 1 2.1 4.2 2 2 0 0 1 4.1 2h3a2 2 0 0 1 2 1.7c.1.9.4 1.8.7 2.7a2 2 0 0 1-.5 2.1L8 9.8a16 16 0 0 0 6 6l1.3-1.3a2 2 0 0 1 2.1-.4c.9.3 1.8.6 2.7.7a2 2 0 0 1 1.7 2z\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Call the firm<span class=\"kcv-fb-n\">06&nbsp;46&nbsp;60&nbsp;58&nbsp;22<\/span><\/span><\/a><\/div>\n  <\/aside>\n<\/div><\/div><div class=\"kcv-slide\" id=\"kcv-synthese\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-synthese\" tabindex=\"-1\">\n<p class=\"kk\">Summary<\/p>\n<h2>Situation, evidence, <em>response<\/em><\/h2>\n<p class=\"kcv-lead\">The most frequent configurations for importers, and the first priority in each.<\/p>\n<div class=\"kcv-rows\">\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Situation<\/p><h3>Tariff classification challenged<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\"><strong>Decisive evidence:<\/strong> Technical data sheets, analyses, photographs, binding tariff information and earlier classifications accepted.<\/p><p class=\"kcv-p\"><strong>Time limit:<\/strong> Reply to the investigation results notice within the time limit it sets.<\/p><p class=\"kcv-p\"><strong>Useful action:<\/strong> Challenge the position taken in light of the objective characteristics of the product and the applicable texts.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Situation<\/p><h3>Preferential origin refused<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\"><strong>Decisive evidence:<\/strong> Certificates and declarations of origin, exchanges with the supplier, and the diligence carried out during the audited period.<\/p><p class=\"kcv-p\"><strong>Time limit:<\/strong> The oldest operations may be caught by the three-year limitation period.<\/p><p class=\"kcv-p\"><strong>Useful action:<\/strong> Challenge the invalidation or prepare an application for remission where its conditions are met.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Situation<\/p><h3>Customs value reassessed<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\"><strong>Decisive evidence:<\/strong> Contracts, invoices, payment flows, royalties, commissions and transport costs linked to each importation.<\/p><p class=\"kcv-p\"><strong>Time limit:<\/strong> The calculation must be reconstructed operation by operation before replying.<\/p><p class=\"kcv-p\"><strong>Useful action:<\/strong> Check the basis used and the items added to the transaction value.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Situation<\/p><h3>Anti-dumping duties applied after the event<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\"><strong>Decisive evidence:<\/strong> Evidence of the true origin, and manufacturing, transport and shipping documents.<\/p><p class=\"kcv-p\"><strong>Time limit:<\/strong> The five-year period may apply if the act is liable to criminal prosecution.<\/p><p class=\"kcv-p\"><strong>Useful action:<\/strong> Challenge the legal characterisation adopted and the notification period relied on.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Situation<\/p><h3>Recovery notice received<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\"><strong>Decisive evidence:<\/strong> AMR, report, investigation results notice and proof of receipt.<\/p><p class=\"kcv-p\"><strong>Time limit:<\/strong> Three years to challenge, then two months to refer the matter to the judicial court.<\/p><p class=\"kcv-p\"><strong>Useful action:<\/strong> Reasoned claim, application for a stay of payment with guarantees, then court action.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Situation<\/p><h3>Error by the customs agent<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\"><strong>Decisive evidence:<\/strong> Mandate of representation, instructions given, declarations drawn up and correspondence.<\/p><p class=\"kcv-p\"><strong>Time limit:<\/strong> The time limits specific to an action against the representative are checked separately.<\/p><p class=\"kcv-p\"><strong>Useful action:<\/strong> Determine who is the debtor towards the administration and organise the recourse between operators.<\/p><\/div><\/div>\n<\/div><\/div><div class=\"kcv-slide\" id=\"kcv-faq\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-faq\" tabindex=\"-1\">\n<p class=\"kk\">Frequently asked questions<\/p>\n<h2>Your questions: <em>customs law for importers<\/em><\/h2>\n<div class=\"kcv-faqgrid\">\n  <aside class=\"kcv-act kcv-act-sticky\">\n    <p class=\"kcv-act-k\">12 questions<\/p>\n    <p class=\"kcv-act-t\">A situation not listed here?<\/p>\n    <p class=\"kcv-act-p\">Every case has its own features. The firm reads your documents before answering you.<\/p>\n    <div class=\"kcv-act-b\"><a class=\"kcv-fb kcv-fb-tel\" href=\"tel:+33646605822\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"currentColor\" stroke=\"none\" stroke-width=\"0\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M22 16.9v3a2 2 0 0 1-2.2 2 19.8 19.8 0 0 1-8.6-3.1 19.5 19.5 0 0 1-6-6A19.8 19.8 0 0 1 2.1 4.2 2 2 0 0 1 4.1 2h3a2 2 0 0 1 2 1.7c.1.9.4 1.8.7 2.7a2 2 0 0 1-.5 2.1L8 9.8a16 16 0 0 0 6 6l1.3-1.3a2 2 0 0 1 2.1-.4c.9.3 1.8.6 2.7.7a2 2 0 0 1 1.7 2z\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Call the firm<span class=\"kcv-fb-n\">06&nbsp;46&nbsp;60&nbsp;58&nbsp;22<\/span><\/span><\/a><a class=\"kcv-fb kcv-fb-mail\" href=\"#kch-form\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><rect x=\"2.5\" y=\"4.5\" width=\"19\" height=\"15\" rx=\"2.5\"\/><path d=\"m3.5 6.5 8.5 6.5 8.5-6.5\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Send your documents<span class=\"kcv-fb-n\">confidential form<\/span><\/span><\/a><\/div>\n  <\/aside>\n  <div class=\"kcv-faq\"><details><summary>What should I do on receiving an investigation results notice?<\/summary><div class=\"a\"><p>The investigation results notice is the document by which the customs administration announces the decision it envisages, its grounds and the amount at stake. It implements the right to be heard provided for by Article 22(6) of the <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/FR\/TXT\/?uri=CELEX:02013R0952-20221212\" target=\"_blank\" rel=\"noopener\">Union Customs Code<\/a>, to which <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053805523\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053805523\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 311-1 of the Customs Code<\/a> refers for duties arising from importation. The first step is to note the reply deadline indicated and the date of receipt: that period is in principle thirty days under Article 8 of <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/FR\/TXT\/?uri=CELEX:32015R2446\" target=\"_blank\" rel=\"noopener\">Delegated Regulation (EU) 2015\/2446<\/a>, and runs from actual or deemed receipt of the communication of the grounds. The second is to request the documents and information on which the administration intends to base its decision, where the notice mentions them without enclosing them. The Court of Cassation holds that the administration meets its obligation when it informs the debtor that they may access those documents (<a href=\"https:\/\/www.courdecassation.fr\/decision\/6a323612cdc6046d47934413\" target=\"_blank\" rel=\"noopener\">Cass. com., 17 June 2026, No. 25-10.751<\/a>). In that case, the court of appeal had annulled the recovery notice; its judgment was quashed in favour of the administration, for failing to check whether the notice contained that mention. An importer who remains passive therefore cannot always complain afterwards of a failure to communicate. The observations must answer the grounds point by point, with the relevant invoices, data sheets and certificates.<\/p><\/div><\/details><details><summary>Does the right to be heard protect the importer against a poorly conducted reassessment?<\/summary><div class=\"a\"><p>It requires the administration to set out its grounds before deciding and to leave the importer the opportunity to reply usefully. The Court of Cassation set aside a court of appeal judgment that had upheld the procedure although the documents requested had been communicated only after the report and the recovery notice. It holds that \"for lack of having had knowledge of the documents on which the administration intended to base its decision, the company Care had not been able to make its observations usefully before the administration drew up the infringement report\" (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/5fca5990f623992e47e153bb\" target=\"_blank\" rel=\"noopener\">Cass. com., 18 March 2020, No. 17-20.596<\/a>). That judgment rests on the principle of the rights of the defence and on Article L. 80 M of the Tax Procedure Code (Livre des proc\u00e9dures fiscales), in a case concerning indirect taxes; it illustrates the logic of the rule without being transposable word for word to every customs duty. For the importer, the lesson is practical: the request for communication must be in writing, dated and precise, so as to establish what was requested and what was received before the adverse act.<\/p><\/div><\/details><details><summary>Is a procedural irregularity enough to have the recovery notice annulled?<\/summary><div class=\"a\"><p>Not necessarily. The Court of Cassation recalls, following the case law of the Court of Justice of the European Union, that a breach of the rights of the defence leads to annulment only if the procedure could have had a different outcome without that irregularity. In a case concerning imported honey, a court of appeal had annulled the recovery notice because the analysis reports communicated did not describe the expert procedures. The judgment was quashed in favour of the administration, the court having ruled \"without checking whether, as the customs administration argued, the company FMA had not had knowledge, before notification of the investigation results notice or of the infringement notification report, of the methodology used by the company Eurofins\" (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/66eab92149e2d93736d98ac7\" target=\"_blank\" rel=\"noopener\">Cass. com., 18 September 2024, No. 23-13.985<\/a>). This decision is unfavourable to the importer. It shows that a procedural ground must be tied to a concrete prejudice: one must explain what the importer could have argued had it had the missing elements. This is why the firm prepares the discussion of substance at the same time as the procedural grounds.<\/p><\/div><\/details><details><summary>Must the administration always open an adversarial exchange before issuing a recovery notice?<\/summary><div class=\"a\"><p>No. Where the recovery notice merely claims duties declared by the importer or its representative, without calling their amount into question, the Court of Cassation holds that no prior exchange is required. It states that \"Where the unpaid duties were declared by the debtor or its representative, without the administration calling their amount into question, the principle of respect for the rights of the defence does not require an adversarial exchange to take place before the recovery notice is issued\" (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/65b0b5fe8d0ccf000877e22a\" target=\"_blank\" rel=\"noopener\">Cass. com., 24 January 2024, No. 22-13.103<\/a>). The appeal to the Court of Cassation was dismissed: the outcome is unfavourable to the debtor who hoped to have the notice set aside on that ground. <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053805525\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053805525\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 311-2 of the Customs Code<\/a> follows the same logic by exempting from an adversarial exchange a notice issued to recover debts unpaid on their due date, except where they were established following an infringement. The distinction is therefore decisive: a reassessment that changes the declared tariff heading, value or origin calls for the right to be heard, whereas a mere non-payment of declared duties does not.<\/p><\/div><\/details><details><summary>Within what period can customs claim import duties?<\/summary><div class=\"a\"><p>Under Article 103 of the <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/FR\/TXT\/?uri=CELEX:02013R0952-20221212\" target=\"_blank\" rel=\"noopener\">Union Customs Code<\/a>, no customs debt may be notified after three years from the date on which it arose. That period is extended to at least five years where the debt results from an act that was liable to criminal judicial proceedings at the time it was committed, and <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053805660\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053805660\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 322-2 of the Customs Code<\/a> sets this period at five years, interrupted by a report until the tenth year. The three-year period is also suspended during the time allowed to the importer to reply to the notice setting out the grounds for the envisaged notification. The Court of Cassation upheld a recovery notice concerning imports from 2013 notified in 2018, having noted that the facts characterised as a false declaration of tariff heading were liable to prosecution and that \"the judgment finds that this offence is liable to criminal judicial proceedings\" (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/6a17dcfccdc6046d4731fe96\" target=\"_blank\" rel=\"noopener\">Cass. com., 28 May 2026, No. 25-14.078<\/a>). The importer's appeal was dismissed. The limitation period is therefore checked declaration by declaration, by verifying the characterisation adopted by the administration.<\/p><\/div><\/details><details><summary>Are criminal proceedings required for the five-year period to apply?<\/summary><div class=\"a\"><p>No. The Court of Cassation quashed, in favour of the administration, a judgment that had held the debt time-barred for lack of criminal prosecution or conviction of the importer. It criticises the court of appeal for ruling in that way, \"when it was for it to determine whether such an act had been committed, regardless of whether criminal proceedings had been brought against that company\" (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/650a8b39e0a8bb8318102a28\" target=\"_blank\" rel=\"noopener\">Cass. com., 20 September 2023, No. 21-10.763<\/a>). The judgment relies on the case law of the Court of Justice under which the characterisation of an act as liable to prosecution falls first to the customs authorities, subject to review by the court. This decision is unfavourable to operators. It means that the absence of criminal proceedings is not enough to rule out the longer period. The defence then turns on the characterisation itself: did the act complained of amount, at the time, to a punishable offence, and does the administration provide the material evidence of it? On the criminal side proper, the action is subject to limitation under separate rules, set out in <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053807187\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053807187\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 612-1 of the Customs Code<\/a>, which must not be confused with the period for notifying the debt.<\/p><\/div><\/details><details><summary>Does the order between entry of the debt in the accounts and its communication matter?<\/summary><div class=\"a\"><p>Yes, but an error on this point can be cured. Under the Community Customs Code, the Court of Cassation held that the simultaneity of entry in the accounts and communication is an irregularity vitiating the recovery notice. It also states that \"the date of communication of the amount of the duties is that on which the investigation results notice, constituting communication of the amount of the duties, was dispatched\" (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/672b412960ce3608285f4b3b\" target=\"_blank\" rel=\"noopener\">Cass. com., 6 November 2024, No. 23-12.486<\/a>). In the same decision, it adds that \"if this debt was entered in the accounts after the investigation results notice but before an act communicating it again to the debtor, such as an infringement notification report, the latter cures the communication of the customs debt to the debtor\" (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/672b412960ce3608285f4b3b\" target=\"_blank\" rel=\"noopener\">same judgment<\/a>). The appeal judgment that had annulled the notice was quashed in favour of the administration. This outcome applies to operations governed by the former Community Customs Code. For debts arising under the <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/FR\/TXT\/?uri=CELEX:02013R0952-20221212\" target=\"_blank\" rel=\"noopener\">Union Customs Code<\/a>, Articles 102, 104 and 105 lay down their own rules on notification and on the time limits for entry in the accounts, with no automatic transposition of this judgment. In both cases, it is in the importer's interest to obtain the date of entry in the accounts and comparing it with that of each act received.<\/p><\/div><\/details><details><summary>How can a customs recovery notice be challenged?<\/summary><div class=\"a\"><p>The challenge is first addressed to the authority that issued the notice, within three years of its notification; the administration has six months to rule (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053805750\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053805750\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 331-1 of the Customs Code<\/a>). The importer may then bring the matter before the judicial court within two months of the reply or of the expiry of the six-month period (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053805772\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053805772\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 332-2<\/a>). The competent court is that of the place where the notice was issued or of the office that established the debt (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053805779\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053805779\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 332-5<\/a>). The Court of Cassation allows several successive claims: it holds that \"debtors of customs duties are entitled to lodge several claims against an AMR until the expiry of the three-year period following its notification\" (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/5fca5990f623992e47e153ba\" target=\"_blank\" rel=\"noopener\">Cass. com., 18 March 2020, No. 17-22.518<\/a>). That judgment, delivered under the former Articles 346 and 347, quashed a decision that had declared a second claim inadmissible. It does not remove the need to prepare the first one carefully: a precise, quantified claim supported by documents shapes the whole of the dispute that follows.<\/p><\/div><\/details><details><summary>Can payment be suspended during the challenge?<\/summary><div class=\"a\"><p>Challenges to the recovery notice do not on their own suspend its enforcement (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053805695\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053805695\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 323-7 of the Customs Code<\/a>). The importer may, however, ask in its challenge to defer payment until the end of the dispute by offering guarantees (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053805752\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053805752\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 331-2<\/a>). That provision reserves Article 45 of the <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/FR\/TXT\/?uri=CELEX:02013R0952-20221212\" target=\"_blank\" rel=\"noopener\">Union Customs Code<\/a>: for import duties, a stay requires well-founded reasons to doubt that the decision complies with customs legislation, or a fear of irreparable damage, and is subject to a guarantee, unless a documented assessment shows that it would cause serious economic or social difficulties. Failing sufficient guarantees, the public accountant may, after one month, take protective measures; its decisions on guarantees are challenged by urgent application before the president of the judicial court within fifteen days (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053805774\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053805774\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 332-3<\/a>). The stay suspends the due date and the limitation period of the recovery action (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053805754\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053805754\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 331-3<\/a>). The Court of Cassation has held that registration of the Treasury lien remains possible during the stay: \"when the customs administration registers the Treasury lien, which, being provided for by law, confers on it only a right of preference, it does not require a guarantee to be provided within the meaning of Article 89 of the Union Customs Code\" (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/6a17df43cdc6046d4732b29f\" target=\"_blank\" rel=\"noopener\">Cass. com., 28 May 2026, No. 25-10.042<\/a>). The importer's appeal was dismissed.<\/p><\/div><\/details><details><summary>When can the duties claimed be remitted?<\/summary><div class=\"a\"><p>The <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/FR\/TXT\/?uri=CELEX:02013R0952-20221212\" target=\"_blank\" rel=\"noopener\">Union Customs Code<\/a> provides for repayment or remission of duties in particular in the event of an error by the competent authorities and on grounds of equity (Articles 116, 119 and 120). An error gives a right to remission where the importer could not reasonably have detected it and acted in good faith; equity requires special circumstances, with no manoeuvre or obvious negligence on the part of the debtor. The application is in principle filed within three years of notification of the debt (Article 121). Proof of diligence is decisive. In a case of disputed origin, the Paris Court of Appeal rejected the argument of an undetectable error raised against the recovery notice, noting that the importer, which had relied on the documents supplied by its counterparties, \"has not shown that it carried out sufficient diligence to verify the origin and provenance of the products and cannot be regarded as having acted in good faith\" (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/6757d93f8bfc9d1050557c0c\" target=\"_blank\" rel=\"noopener\">CA Paris, p\u00f4le 5 ch. 10, 9 December 2024, No. 22\/01266<\/a>). The dismissal of the application for annulment was upheld, a decision unfavourable to the importer. The court did not, however, rule on remission itself, as no such request was made in the operative part of the submissions. An application for remission is therefore prepared with the checks actually made with the supplier during the audited period, and must be formulated expressly.<\/p><\/div><\/details><details><summary>Are duties paid in error refunded with interest?<\/summary><div class=\"a\"><p>Where customs duties were levied in breach of Union law, the importer may obtain their refund with interest running from the date of payment. The Court of Cassation so held, ruling that the administration \"was required to refund to that company the sums paid together with the interest that had accrued since the date of their payment\" (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/5fca5650c4d5580ef63b64a4\" target=\"_blank\" rel=\"noopener\">Cass. com., 24 June 2020, No. 18-10.535<\/a>). The same decision is, however, unfavourable on limitation: it approves the court of appeal for holding that \"notification by the customs administration of the reports it had drawn up did not interrupt the limitation period for the action for refund of customs duties\" (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/5fca5650c4d5580ef63b64a4\" target=\"_blank\" rel=\"noopener\">same judgment<\/a>). An importer who considers that it has overpaid therefore cannot count on the administration's acts to preserve its own claim. It must file its refund application within the period laid down by the Union Customs Code, by an act that clearly shows its wish to obtain restitution, and keep proof of filing.<\/p><\/div><\/details><details><summary>Does voluntary regularisation reduce the cost of a reassessment?<\/summary><div class=\"a\"><p>For duties and taxes recovered under the national customs code, the code provides for a reduction of late-payment interest on regularisation. It concerns the correction of errors or omissions in declarations filed within the time limits. It is 50% where the debtor corrects those declarations before any audit and before the reassessment period expires, and 30% where it asks to regularise during an audit, before notification of the information or of the proposed assessment, or within thirty days after it (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053805611\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053805611\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 321-4 of the Customs Code<\/a>). These reductions require payment in full of the duties, taxes and interest due, immediately or under a payment plan, and do not apply to an offence that excludes good faith. The administration may also grant full or partial remission of late-payment interest and surcharges, taking into account the debtor's economic and social situation, its good faith and the circumstances of the delay (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053805613\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053805613\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 321-5<\/a>). A regularisation does, however, acknowledge the error on the operations concerned. It is therefore decided only after checking the classification, value or origin at issue, and after measuring its effects on neighbouring operations not yet audited.<\/p><\/div><\/details><\/div>\n<\/div><\/div><div class=\"kcv-slide\" id=\"kcv-textes\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-textes\" tabindex=\"-1\">\n<p class=\"kk\">Sources and related pages<\/p>\n<h2>Official texts and <em>related pages<\/em><\/h2>\n<p class=\"kcv-lead\">The sources for this page and the firm's related areas of practice.<\/p>\n<div class=\"kcv-arts\"><a class=\"kcv-art\" href=\"https:\/\/eur-lex.europa.eu\/legal-content\/FR\/TXT\/?uri=CELEX:02013R0952-20221212\" target=\"_blank\" rel=\"noopener\"><span class=\"kcv-art-n\">Regulation (EU) No 952\/2013<\/span><span class=\"kcv-art-t\">Union Customs Code: Articles 22, 33, 44, 45, 48, 103, 116 to 121<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053805523\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053805523\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article L. 311-1 of the Customs Code<\/span><span class=\"kcv-art-t\">prior adversarial exchange<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053805525\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053805525\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article L. 311-2 of the Customs Code<\/span><span class=\"kcv-art-t\">acts not subject to an adversarial exchange<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053805660\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053805660\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article L. 322-2 of the Customs Code<\/span><span class=\"kcv-art-t\">reassessment period extended to five years<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053805750\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053805750\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article L. 331-1 of the Customs Code<\/span><span class=\"kcv-art-t\">challenging the debt<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053805752\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053805752\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article L. 331-2 of the Customs Code<\/span><span class=\"kcv-art-t\">stay of payment and guarantees<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053805772\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053805772\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article L. 332-2 of the Customs Code<\/span><span class=\"kcv-art-t\">referral to the judicial court<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053805779\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053805779\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article L. 332-5 of the Customs Code<\/span><span class=\"kcv-art-t\">court with territorial jurisdiction<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><\/div>\n<h3 class=\"kcv-center\">Further reading<\/h3>\n<div class=\"kcv-pgs\"><a class=\"kcv-pg\" href=\"https:\/\/kohenavocats.fr\/en\/transport-law-lawyer-paris\/\"><span class=\"kcv-pg-t\">Transport law<\/span><span class=\"kcv-pg-s\">Practice area<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-pg\" href=\"https:\/\/kohenavocats.fr\/en\/logistics-lawyer-paris\/\"><span class=\"kcv-pg-t\">Logistics and warehousing<\/span><span class=\"kcv-pg-s\">Practice area<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-pg\" href=\"https:\/\/kohenavocats.fr\/en\/road-transport-lawyer-paris\/\"><span class=\"kcv-pg-t\">Road haulage of goods<\/span><span class=\"kcv-pg-s\">Practice area<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-pg\" href=\"https:\/\/kohenavocats.fr\/articles\/fiscalite-et-patrimoine\/\"><span class=\"kcv-pg-t\">Tax and wealth articles<\/span><span class=\"kcv-pg-s\">Practice area<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><\/div>\n<p class=\"kcv-small kcv-center\">Page updated on 1 November 2026.<\/p><\/div><\/div>\n  <\/div>\n<\/section>\n<section class=\"kcv-cta\">\n  <div class=\"kcv-in\">\n    <div class=\"kcv-cta-card\">\n      <h2>An investigation results notice or a recovery notice to deal with? <em>Take stock today<\/em>.<\/h2>\n      <p>Send the act received, the declarations concerned and your exchanges with the administration: the firm will check the time limits, the procedure followed and the means of reply.<\/p>\n      <div class=\"kcv-btns\">\n        <a class=\"kcv-fb kcv-fb-tel\" href=\"tel:+33646605822\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"currentColor\" stroke=\"none\" stroke-width=\"0\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M22 16.9v3a2 2 0 0 1-2.2 2 19.8 19.8 0 0 1-8.6-3.1 19.5 19.5 0 0 1-6-6A19.8 19.8 0 0 1 2.1 4.2 2 2 0 0 1 4.1 2h3a2 2 0 0 1 2 1.7c.1.9.4 1.8.7 2.7a2 2 0 0 1-.5 2.1L8 9.8a16 16 0 0 0 6 6l1.3-1.3a2 2 0 0 1 2.1-.4c.9.3 1.8.6 2.7.7a2 2 0 0 1 1.7 2z\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Call the firm<span class=\"kcv-fb-n\">06&nbsp;46&nbsp;60&nbsp;58&nbsp;22<\/span><\/span><\/a>\n        <a class=\"kcv-fb kcv-fb-mail\" href=\"#kch-form\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><rect x=\"2.5\" y=\"4.5\" width=\"19\" height=\"15\" rx=\"2.5\"\/><path d=\"m3.5 6.5 8.5 6.5 8.5-6.5\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Send your documents<span class=\"kcv-fb-n\">confidential form<\/span><\/span><\/a>\n      <\/div>\n    <\/div>\n  <\/div>\n<\/section>\n<div class=\"kcv-news-band\"><h2>The latest <em>news.<\/em><\/h2><\/div>\n<\/div>\n<script type=\"application\/ld+json\">{\"@context\": \"https:\/\/schema.org\", \"@type\": \"FAQPage\", \"mainEntity\": [{\"@type\": \"Question\", \"name\": \"What should I do on receiving an investigation results notice?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"The investigation results notice is the document by which the customs administration announces the decision it envisages, its grounds and the amount at stake. It implements the right to be heard provided for by Article 22(6) of the Union Customs Code, to which Article L. 311-1 of the Customs Code refers for duties arising from importation. The first step is to note the reply deadline indicated and the date of receipt: that period is in principle thirty days under Article 8 of Delegated Regulation (EU) 2015\/2446, and runs from actual or deemed receipt of the communication of the grounds. The second is to request the documents and information on which the administration intends to base its decision, where the notice mentions them without enclosing them. The Court of Cassation holds that the administration meets its obligation when it informs the debtor that they may access those documents (Cass. com., 17 June 2026, No. 25-10.751). In that case, the court of appeal had annulled the recovery notice; its judgment was quashed in favour of the administration, for failing to check whether the notice contained that mention. An importer who remains passive therefore cannot always complain afterwards of a failure to communicate. The observations must answer the grounds point by point, with the relevant invoices, data sheets and certificates.\"}}, {\"@type\": \"Question\", \"name\": \"Does the right to be heard protect the importer against a poorly conducted reassessment?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"It requires the administration to set out its grounds before deciding and to leave the importer the opportunity to reply usefully. The Court of Cassation set aside a court of appeal judgment that had upheld the procedure although the documents requested had been communicated only after the report and the recovery notice. It holds that \\\"for lack of having had knowledge of the documents on which the administration intended to base its decision, the company Care had not been able to make its observations usefully before the administration drew up the infringement report\\\" (our translation) (Cass. com., 18 March 2020, No. 17-20.596). That judgment rests on the principle of the rights of the defence and on Article L. 80 M of the Tax Procedure Code (Livre des proc\u00e9dures fiscales), in a case concerning indirect taxes; it illustrates the logic of the rule without being transposable word for word to every customs duty. For the importer, the lesson is practical: the request for communication must be in writing, dated and precise, so as to establish what was requested and what was received before the adverse act.\"}}, {\"@type\": \"Question\", \"name\": \"Is a procedural irregularity enough to have the recovery notice annulled?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Not necessarily. The Court of Cassation recalls, following the case law of the Court of Justice of the European Union, that a breach of the rights of the defence leads to annulment only if the procedure could have had a different outcome without that irregularity. In a case concerning imported honey, a court of appeal had annulled the recovery notice because the analysis reports communicated did not describe the expert procedures. The judgment was quashed in favour of the administration, the court having ruled \\\"without checking whether, as the customs administration argued, the company FMA had not had knowledge, before notification of the investigation results notice or of the infringement notification report, of the methodology used by the company Eurofins\\\" (our translation) (Cass. com., 18 September 2024, No. 23-13.985). This decision is unfavourable to the importer. It shows that a procedural ground must be tied to a concrete prejudice: one must explain what the importer could have argued had it had the missing elements. This is why the firm prepares the discussion of substance at the same time as the procedural grounds.\"}}, {\"@type\": \"Question\", \"name\": \"Must the administration always open an adversarial exchange before issuing a recovery notice?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"No. Where the recovery notice merely claims duties declared by the importer or its representative, without calling their amount into question, the Court of Cassation holds that no prior exchange is required. It states that \\\"Where the unpaid duties were declared by the debtor or its representative, without the administration calling their amount into question, the principle of respect for the rights of the defence does not require an adversarial exchange to take place before the recovery notice is issued\\\" (our translation) (Cass. com., 24 January 2024, No. 22-13.103). The appeal to the Court of Cassation was dismissed: the outcome is unfavourable to the debtor who hoped to have the notice set aside on that ground. Article L. 311-2 of the Customs Code follows the same logic by exempting from an adversarial exchange a notice issued to recover debts unpaid on their due date, except where they were established following an infringement. The distinction is therefore decisive: a reassessment that changes the declared tariff heading, value or origin calls for the right to be heard, whereas a mere non-payment of declared duties does not.\"}}, {\"@type\": \"Question\", \"name\": \"Within what period can customs claim import duties?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Under Article 103 of the Union Customs Code, no customs debt may be notified after three years from the date on which it arose. That period is extended to at least five years where the debt results from an act that was liable to criminal judicial proceedings at the time it was committed, and Article L. 322-2 of the Customs Code sets this period at five years, interrupted by a report until the tenth year. The three-year period is also suspended during the time allowed to the importer to reply to the notice setting out the grounds for the envisaged notification. The Court of Cassation upheld a recovery notice concerning imports from 2013 notified in 2018, having noted that the facts characterised as a false declaration of tariff heading were liable to prosecution and that \\\"the judgment finds that this offence is liable to criminal judicial proceedings\\\" (our translation) (Cass. com., 28 May 2026, No. 25-14.078). The importer's appeal was dismissed. The limitation period is therefore checked declaration by declaration, by verifying the characterisation adopted by the administration.\"}}, {\"@type\": \"Question\", \"name\": \"Are criminal proceedings required for the five-year period to apply?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"No. The Court of Cassation quashed, in favour of the administration, a judgment that had held the debt time-barred for lack of criminal prosecution or conviction of the importer. It criticises the court of appeal for ruling in that way, \\\"when it was for it to determine whether such an act had been committed, regardless of whether criminal proceedings had been brought against that company\\\" (our translation) (Cass. com., 20 September 2023, No. 21-10.763). The judgment relies on the case law of the Court of Justice under which the characterisation of an act as liable to prosecution falls first to the customs authorities, subject to review by the court. This decision is unfavourable to operators. It means that the absence of criminal proceedings is not enough to rule out the longer period. The defence then turns on the characterisation itself: did the act complained of amount, at the time, to a punishable offence, and does the administration provide the material evidence of it? On the criminal side proper, the action is subject to limitation under separate rules, set out in Article L. 612-1 of the Customs Code, which must not be confused with the period for notifying the debt.\"}}, {\"@type\": \"Question\", \"name\": \"Does the order between entry of the debt in the accounts and its communication matter?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Yes, but an error on this point can be cured. Under the Community Customs Code, the Court of Cassation held that the simultaneity of entry in the accounts and communication is an irregularity vitiating the recovery notice. It also states that \\\"the date of communication of the amount of the duties is that on which the investigation results notice, constituting communication of the amount of the duties, was dispatched\\\" (our translation) (Cass. com., 6 November 2024, No. 23-12.486). In the same decision, it adds that \\\"if this debt was entered in the accounts after the investigation results notice but before an act communicating it again to the debtor, such as an infringement notification report, the latter cures the communication of the customs debt to the debtor\\\" (our translation) (same judgment). The appeal judgment that had annulled the notice was quashed in favour of the administration. This outcome applies to operations governed by the former Community Customs Code. For debts arising under the Union Customs Code, Articles 102, 104 and 105 lay down their own rules on notification and on the time limits for entry in the accounts, with no automatic transposition of this judgment. In both cases, it is in the importer's interest to obtain the date of entry in the accounts and comparing it with that of each act received.\"}}, {\"@type\": \"Question\", \"name\": \"How can a customs recovery notice be challenged?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"The challenge is first addressed to the authority that issued the notice, within three years of its notification; the administration has six months to rule (Article L. 331-1 of the Customs Code). The importer may then bring the matter before the judicial court within two months of the reply or of the expiry of the six-month period (Article L. 332-2). The competent court is that of the place where the notice was issued or of the office that established the debt (Article L. 332-5). The Court of Cassation allows several successive claims: it holds that \\\"debtors of customs duties are entitled to lodge several claims against an AMR until the expiry of the three-year period following its notification\\\" (our translation) (Cass. com., 18 March 2020, No. 17-22.518). That judgment, delivered under the former Articles 346 and 347, quashed a decision that had declared a second claim inadmissible. It does not remove the need to prepare the first one carefully: a precise, quantified claim supported by documents shapes the whole of the dispute that follows.\"}}, {\"@type\": \"Question\", \"name\": \"Can payment be suspended during the challenge?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Challenges to the recovery notice do not on their own suspend its enforcement (Article L. 323-7 of the Customs Code). The importer may, however, ask in its challenge to defer payment until the end of the dispute by offering guarantees (Article L. 331-2). That provision reserves Article 45 of the Union Customs Code: for import duties, a stay requires well-founded reasons to doubt that the decision complies with customs legislation, or a fear of irreparable damage, and is subject to a guarantee, unless a documented assessment shows that it would cause serious economic or social difficulties. Failing sufficient guarantees, the public accountant may, after one month, take protective measures; its decisions on guarantees are challenged by urgent application before the president of the judicial court within fifteen days (Article L. 332-3). The stay suspends the due date and the limitation period of the recovery action (Article L. 331-3). The Court of Cassation has held that registration of the Treasury lien remains possible during the stay: \\\"when the customs administration registers the Treasury lien, which, being provided for by law, confers on it only a right of preference, it does not require a guarantee to be provided within the meaning of Article 89 of the Union Customs Code\\\" (our translation) (Cass. com., 28 May 2026, No. 25-10.042). The importer's appeal was dismissed.\"}}, {\"@type\": \"Question\", \"name\": \"When can the duties claimed be remitted?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"The Union Customs Code provides for repayment or remission of duties in particular in the event of an error by the competent authorities and on grounds of equity (Articles 116, 119 and 120). An error gives a right to remission where the importer could not reasonably have detected it and acted in good faith; equity requires special circumstances, with no manoeuvre or obvious negligence on the part of the debtor. The application is in principle filed within three years of notification of the debt (Article 121). Proof of diligence is decisive. In a case of disputed origin, the Paris Court of Appeal rejected the argument of an undetectable error raised against the recovery notice, noting that the importer, which had relied on the documents supplied by its counterparties, \\\"has not shown that it carried out sufficient diligence to verify the origin and provenance of the products and cannot be regarded as having acted in good faith\\\" (our translation) (CA Paris, p\u00f4le 5 ch. 10, 9 December 2024, No. 22\/01266). The dismissal of the application for annulment was upheld, a decision unfavourable to the importer. The court did not, however, rule on remission itself, as no such request was made in the operative part of the submissions. An application for remission is therefore prepared with the checks actually made with the supplier during the audited period, and must be formulated expressly.\"}}, {\"@type\": \"Question\", \"name\": \"Are duties paid in error refunded with interest?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Where customs duties were levied in breach of Union law, the importer may obtain their refund with interest running from the date of payment. The Court of Cassation so held, ruling that the administration \\\"was required to refund to that company the sums paid together with the interest that had accrued since the date of their payment\\\" (our translation) (Cass. com., 24 June 2020, No. 18-10.535). The same decision is, however, unfavourable on limitation: it approves the court of appeal for holding that \\\"notification by the customs administration of the reports it had drawn up did not interrupt the limitation period for the action for refund of customs duties\\\" (our translation) (same judgment). An importer who considers that it has overpaid therefore cannot count on the administration's acts to preserve its own claim. It must file its refund application within the period laid down by the Union Customs Code, by an act that clearly shows its wish to obtain restitution, and keep proof of filing.\"}}, {\"@type\": \"Question\", \"name\": \"Does voluntary regularisation reduce the cost of a reassessment?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"For duties and taxes recovered under the national customs code, the code provides for a reduction of late-payment interest on regularisation. It concerns the correction of errors or omissions in declarations filed within the time limits. It is 50% where the debtor corrects those declarations before any audit and before the reassessment period expires, and 30% where it asks to regularise during an audit, before notification of the information or of the proposed assessment, or within thirty days after it (Article L. 321-4 of the Customs Code). These reductions require payment in full of the duties, taxes and interest due, immediately or under a payment plan, and do not apply to an offence that excludes good faith. The administration may also grant full or partial remission of late-payment interest and surcharges, taking into account the debtor's economic and social situation, its good faith and the circumstances of the delay (Article L. 321-5). A regularisation does, however, acknowledge the error on the operations concerned. It is therefore decided only after checking the classification, value or origin at issue, and after measuring its effects on neighbouring operations not yet audited.\"}}]}<\/script><script type=\"application\/ld+json\">{\"@context\": \"https:\/\/schema.org\", \"@type\": \"LegalService\", \"name\": \"Customs law lawyer in Paris \u2014 Kohen Avocats\", \"url\": \"https:\/\/kohenavocats.fr\/en\/customs-law-lawyer-paris\/\", \"telephone\": \"+33646605822\", \"email\": \"contact@kohenavocats.fr\", \"address\": {\"@type\": \"PostalAddress\", \"streetAddress\": \"11 rue Margueritte\", \"postalCode\": \"75017\", \"addressLocality\": \"Paris\", \"addressCountry\": \"FR\"}, \"areaServed\": \"Paris region (\u00cele-de-France)\", \"founder\": {\"@type\": \"Person\", \"name\": \"Reda Kohen\", \"jobTitle\": \"Lawyer at the Paris Bar\", \"sameAs\": [\"https:\/\/consultation.avocat.fr\/avocat-paris\/reda-kohen-54670.html\"]}, \"openingHours\": \"Mo-Su 00:00-24:00\"}<\/script>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f3b7639 scroll-horizontal e-con-full e-ecs-flex e-flex e-con e-parent\" data-id=\"f3b7639\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f285e18 elementor-grid-3 elementor-grid-tablet-2 elementor-grid-mobile-1 elementor-widget elementor-widget-loop-grid\" data-id=\"f285e18\" data-element_type=\"widget\" data-e-type=\"widget\" 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Nettoyer les liens DANS le texte (Expos\u00e9 des motifs, etc.)\n        const content = card.querySelector('.elementor-widget-theme-post-content');\n        if (content) {\n            const links = content.querySelectorAll('a');\n            links.forEach(link => {\n                \/\/ Remplace le lien <a href=\"...\">Texte<\/a> par un simple <span>Texte<\/span>\n                const span = document.createElement('span');\n                span.innerHTML = link.innerHTML;\n                link.replaceWith(span);\n            });\n        }\n    });\n});\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style id=\"loop-dynamic-1983483\">.e-loop-item-2157055 .elementor-element.elementor-element-5bca5836:not(.elementor-motion-effects-element-type-background), .e-loop-item-2157055 .elementor-element.elementor-element-5bca5836 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/11\/allison-saeng-Hpw4nI_QUWQ-unsplash-scaled.webp\");}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"1983483\" class=\"elementor elementor-1983483 e-loop-item e-loop-item-2157055 post-2157055 post type-post status-publish format-standard has-post-thumbnail hentry category-decryptage category-doing-business-in-france\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-5bca5836 card-item e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"5bca5836\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-daf2e8 card-title elementor-widget elementor-widget-heading\" data-id=\"daf2e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/kohenavocats.fr\/en\/2026\/10\/25\/foreign-company-france-corporate-bank-account-refusal-abroad\/\">Your French Bank Won&#8217;t Open a Corporate Account While You Live Abroad: Right to an Account, Banque de France Designation and the Anti-Money-Laundering Wall<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7e11a6 elementor-widget elementor-widget-html\" data-id=\"b7e11a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t <script>\n  (function() {\n    let attempts = 0;\n    const maxAttempts = 20; \/\/ 20 tentatives = 10 secondes max\n\n    function tryClean() {\n      attempts++;\n      console.log('Tentative', attempts);\n\n      \/\/ Cherche TOUS les conteneurs possibles\n      const containers = document.querySelectorAll(\n        '.elementor-widget-theme-post-content .elementor-widget-container, ' +\n        '.card-item [class*=\"post-content\"], ' +\n        '.elementor-loop-container [class*=\"widget-container\"]'\n      );\n\n      console.log('Conteneurs trouv\u00e9s:', containers.length);\n\n      if (containers.length === 0 && attempts < maxAttempts) {\n        \/\/ R\u00e9essaye dans 500ms\n        setTimeout(tryClean, 500);\n        return;\n      }\n\n      let cleaned = 0;\n\n      containers.forEach(function(container) {\n        const html = container.innerHTML;\n\n        if (html && html.includes('Expos\u00e9 des motifs')) {\n          console.log('Nettoyage en cours...');\n          const parts = html.split('Expos\u00e9 des motifs');\n          if (parts[1]) {\n            container.innerHTML = parts[1].trim();\n            cleaned++;\n          }\n        }\n      });\n\n      console.log('Cartes nettoy\u00e9es:', cleaned);\n\n      \/\/ Si rien n'a \u00e9t\u00e9 nettoy\u00e9 et qu'on a encore des tentatives\n      if (cleaned === 0 && attempts < maxAttempts) {\n        setTimeout(tryClean, 500);\n      }\n    }\n\n    \/\/ Lance au chargement\n    if (document.readyState === 'loading') {\n      document.addEventListener('DOMContentLoaded', tryClean);\n    } else {\n      tryClean();\n    }\n  })();\n  <\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcaeb6b elementor-widget elementor-widget-html\" data-id=\"bcaeb6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\ndocument.addEventListener(\"DOMContentLoaded\", function() {\n    \n    \/\/ 1. Rendre la carte cliquable (Simule le lien)\n    const cards = document.querySelectorAll('.card-item');\n    \n    cards.forEach(card => {\n        card.style.cursor = 'pointer';\n        \n        \/\/ On cherche l'URL dans le titre de la carte\n        const titleLink = card.querySelector('.card-title a');\n        let url = titleLink ? titleLink.href : null;\n\n        if (url) {\n            \/\/ Clic sur toute la carte\n            card.addEventListener('click', function(e) {\n                \/\/ Si on ne clique pas d\u00e9j\u00e0 sur un bouton ou un autre lien valide\n                if (!e.target.closest('a') && !e.target.closest('button')) {\n                    window.location.href = url;\n                }\n            });\n        }\n\n        \/\/ 2. Nettoyer les liens DANS le texte (Expos\u00e9 des motifs, etc.)\n        const content = card.querySelector('.elementor-widget-theme-post-content');\n        if (content) {\n            const links = content.querySelectorAll('a');\n            links.forEach(link => {\n                \/\/ Remplace le lien <a href=\"...\">Texte<\/a> par un simple <span>Texte<\/span>\n                const span = document.createElement('span');\n                span.innerHTML = link.innerHTML;\n                link.replaceWith(span);\n            });\n        }\n    });\n});\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style id=\"loop-dynamic-1983483\">.e-loop-item-2157013 .elementor-element.elementor-element-5bca5836:not(.elementor-motion-effects-element-type-background), .e-loop-item-2157013 .elementor-element.elementor-element-5bca5836 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/11\/getty-images-p1ZW7qeVRyE-unsplash-scaled.webp\");}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"1983483\" class=\"elementor elementor-1983483 e-loop-item e-loop-item-2157013 post-2157013 post type-post status-publish format-standard has-post-thumbnail hentry category-decryptage category-doing-business-in-france\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-5bca5836 card-item e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"5bca5836\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-daf2e8 card-title elementor-widget elementor-widget-heading\" data-id=\"daf2e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/kohenavocats.fr\/en\/2026\/10\/25\/foreign-company-france-sas-pay-abroad-salary-dividends-management-fees\/\">Your French SAS Pays You While You Live Abroad: Salary, Dividends or Management Fees<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7e11a6 elementor-widget elementor-widget-html\" data-id=\"b7e11a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t <script>\n  (function() {\n    let attempts = 0;\n    const maxAttempts = 20; \/\/ 20 tentatives = 10 secondes max\n\n    function tryClean() {\n      attempts++;\n      console.log('Tentative', attempts);\n\n      \/\/ Cherche TOUS les conteneurs possibles\n      const containers = document.querySelectorAll(\n        '.elementor-widget-theme-post-content .elementor-widget-container, ' +\n        '.card-item [class*=\"post-content\"], ' +\n        '.elementor-loop-container [class*=\"widget-container\"]'\n      );\n\n      console.log('Conteneurs trouv\u00e9s:', containers.length);\n\n      if (containers.length === 0 && attempts < maxAttempts) {\n        \/\/ R\u00e9essaye dans 500ms\n        setTimeout(tryClean, 500);\n        return;\n      }\n\n      let cleaned = 0;\n\n      containers.forEach(function(container) {\n        const html = container.innerHTML;\n\n        if (html && html.includes('Expos\u00e9 des motifs')) {\n          console.log('Nettoyage en cours...');\n          const parts = html.split('Expos\u00e9 des motifs');\n          if (parts[1]) {\n            container.innerHTML = parts[1].trim();\n            cleaned++;\n          }\n        }\n      });\n\n      console.log('Cartes nettoy\u00e9es:', cleaned);\n\n      \/\/ Si rien n'a \u00e9t\u00e9 nettoy\u00e9 et qu'on a encore des tentatives\n      if (cleaned === 0 && attempts < maxAttempts) {\n        setTimeout(tryClean, 500);\n      }\n    }\n\n    \/\/ Lance au chargement\n    if (document.readyState === 'loading') {\n      document.addEventListener('DOMContentLoaded', tryClean);\n    } else {\n      tryClean();\n    }\n  })();\n  <\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcaeb6b elementor-widget elementor-widget-html\" data-id=\"bcaeb6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\ndocument.addEventListener(\"DOMContentLoaded\", function() {\n    \n    \/\/ 1. Rendre la carte cliquable (Simule le lien)\n    const cards = document.querySelectorAll('.card-item');\n    \n    cards.forEach(card => {\n        card.style.cursor = 'pointer';\n        \n        \/\/ On cherche l'URL dans le titre de la carte\n        const titleLink = card.querySelector('.card-title a');\n        let url = titleLink ? titleLink.href : null;\n\n        if (url) {\n            \/\/ Clic sur toute la carte\n            card.addEventListener('click', function(e) {\n                \/\/ Si on ne clique pas d\u00e9j\u00e0 sur un bouton ou un autre lien valide\n                if (!e.target.closest('a') && !e.target.closest('button')) {\n                    window.location.href = url;\n                }\n            });\n        }\n\n        \/\/ 2. Nettoyer les liens DANS le texte (Expos\u00e9 des motifs, etc.)\n        const content = card.querySelector('.elementor-widget-theme-post-content');\n        if (content) {\n            const links = content.querySelectorAll('a');\n            links.forEach(link => {\n                \/\/ Remplace le lien <a href=\"...\">Texte<\/a> par un simple <span>Texte<\/span>\n                const span = document.createElement('span');\n                span.innerHTML = link.innerHTML;\n                link.replaceWith(span);\n            });\n        }\n    });\n});\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style id=\"loop-dynamic-1983483\">.e-loop-item-2156883 .elementor-element.elementor-element-5bca5836:not(.elementor-motion-effects-element-type-background), .e-loop-item-2156883 .elementor-element.elementor-element-5bca5836 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/11\/getty-images-p1ZW7qeVRyE-unsplash-scaled.webp\");}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"1983483\" class=\"elementor elementor-1983483 e-loop-item e-loop-item-2156883 post-2156883 post type-post status-publish format-standard has-post-thumbnail hentry category-decryptage category-doing-business-in-france\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-5bca5836 card-item e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"5bca5836\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-daf2e8 card-title elementor-widget elementor-widget-heading\" data-id=\"daf2e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/kohenavocats.fr\/en\/2026\/10\/25\/foreign-company-france-sas-capital-increase-cash-call-filing-abroad\/\">Your French SAS Needs Cash From Abroad: Increase Capital, Call Up Unpaid Shares or Lend Instead \u2014 Filing and New Kbis Without Flying to Paris<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7e11a6 elementor-widget elementor-widget-html\" data-id=\"b7e11a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t <script>\n  (function() {\n    let attempts = 0;\n    const maxAttempts = 20; \/\/ 20 tentatives = 10 secondes max\n\n    function tryClean() {\n      attempts++;\n      console.log('Tentative', attempts);\n\n      \/\/ Cherche TOUS les conteneurs possibles\n      const containers = document.querySelectorAll(\n        '.elementor-widget-theme-post-content .elementor-widget-container, ' +\n        '.card-item [class*=\"post-content\"], ' +\n        '.elementor-loop-container [class*=\"widget-container\"]'\n      );\n\n      console.log('Conteneurs trouv\u00e9s:', containers.length);\n\n      if (containers.length === 0 && attempts < maxAttempts) {\n        \/\/ R\u00e9essaye dans 500ms\n        setTimeout(tryClean, 500);\n        return;\n      }\n\n      let cleaned = 0;\n\n      containers.forEach(function(container) {\n        const html = container.innerHTML;\n\n        if (html && html.includes('Expos\u00e9 des motifs')) {\n          console.log('Nettoyage en cours...');\n          const parts = html.split('Expos\u00e9 des motifs');\n          if (parts[1]) {\n            container.innerHTML = parts[1].trim();\n            cleaned++;\n          }\n        }\n      });\n\n      console.log('Cartes nettoy\u00e9es:', cleaned);\n\n      \/\/ Si rien n'a \u00e9t\u00e9 nettoy\u00e9 et qu'on a encore des tentatives\n      if (cleaned === 0 && attempts < maxAttempts) {\n        setTimeout(tryClean, 500);\n      }\n    }\n\n    \/\/ Lance au chargement\n    if (document.readyState === 'loading') {\n      document.addEventListener('DOMContentLoaded', tryClean);\n    } else {\n      tryClean();\n    }\n  })();\n  <\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcaeb6b elementor-widget elementor-widget-html\" data-id=\"bcaeb6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\ndocument.addEventListener(\"DOMContentLoaded\", function() {\n    \n    \/\/ 1. Rendre la carte cliquable (Simule le lien)\n    const cards = document.querySelectorAll('.card-item');\n    \n    cards.forEach(card => {\n        card.style.cursor = 'pointer';\n        \n        \/\/ On cherche l'URL dans le titre de la carte\n        const titleLink = card.querySelector('.card-title a');\n        let url = titleLink ? titleLink.href : null;\n\n        if (url) {\n            \/\/ Clic sur toute la carte\n            card.addEventListener('click', function(e) {\n                \/\/ Si on ne clique pas d\u00e9j\u00e0 sur un bouton ou un autre lien valide\n                if (!e.target.closest('a') && !e.target.closest('button')) {\n                    window.location.href = url;\n                }\n            });\n        }\n\n        \/\/ 2. Nettoyer les liens DANS le texte (Expos\u00e9 des motifs, etc.)\n        const content = card.querySelector('.elementor-widget-theme-post-content');\n        if (content) {\n            const links = content.querySelectorAll('a');\n            links.forEach(link => {\n                \/\/ Remplace le lien <a href=\"...\">Texte<\/a> par un simple <span>Texte<\/span>\n                const span = document.createElement('span');\n                span.innerHTML = link.innerHTML;\n                link.replaceWith(span);\n            });\n        }\n    });\n});\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style id=\"loop-dynamic-1983483\">.e-loop-item-2156702 .elementor-element.elementor-element-5bca5836:not(.elementor-motion-effects-element-type-background), .e-loop-item-2156702 .elementor-element.elementor-element-5bca5836 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/11\/pawel-czerwinski-mIT9kEQBC6Q-unsplash-scaled.webp\");}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"1983483\" class=\"elementor elementor-1983483 e-loop-item e-loop-item-2156702 post-2156702 post type-post status-publish format-standard has-post-thumbnail hentry category-decryptage category-doing-business-in-france\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-5bca5836 card-item e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"5bca5836\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-daf2e8 card-title elementor-widget elementor-widget-heading\" data-id=\"daf2e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/kohenavocats.fr\/en\/2026\/10\/24\/foreign-company-france-hire-first-employee-dpae-contract-trial-pay-abroad\/\">Hiring Your First French Employee While You Live Abroad: DPAE, Contract, Trial Period, Pay and Registration<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7e11a6 elementor-widget elementor-widget-html\" data-id=\"b7e11a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t <script>\n  (function() {\n    let attempts = 0;\n    const maxAttempts = 20; \/\/ 20 tentatives = 10 secondes max\n\n    function tryClean() {\n      attempts++;\n      console.log('Tentative', attempts);\n\n      \/\/ Cherche TOUS les conteneurs possibles\n      const containers = document.querySelectorAll(\n        '.elementor-widget-theme-post-content .elementor-widget-container, ' +\n        '.card-item [class*=\"post-content\"], ' +\n        '.elementor-loop-container [class*=\"widget-container\"]'\n      );\n\n      console.log('Conteneurs trouv\u00e9s:', containers.length);\n\n      if (containers.length === 0 && attempts < maxAttempts) {\n        \/\/ R\u00e9essaye dans 500ms\n        setTimeout(tryClean, 500);\n        return;\n      }\n\n      let cleaned = 0;\n\n      containers.forEach(function(container) {\n        const html = container.innerHTML;\n\n        if (html && html.includes('Expos\u00e9 des motifs')) {\n          console.log('Nettoyage en cours...');\n          const parts = html.split('Expos\u00e9 des motifs');\n          if (parts[1]) {\n            container.innerHTML = parts[1].trim();\n            cleaned++;\n          }\n        }\n      });\n\n      console.log('Cartes nettoy\u00e9es:', cleaned);\n\n      \/\/ Si rien n'a \u00e9t\u00e9 nettoy\u00e9 et qu'on a encore des tentatives\n      if (cleaned === 0 && attempts < maxAttempts) {\n        setTimeout(tryClean, 500);\n      }\n    }\n\n    \/\/ Lance au chargement\n    if (document.readyState === 'loading') {\n      document.addEventListener('DOMContentLoaded', tryClean);\n    } else {\n      tryClean();\n    }\n  })();\n  <\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcaeb6b elementor-widget elementor-widget-html\" data-id=\"bcaeb6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\ndocument.addEventListener(\"DOMContentLoaded\", function() {\n    \n    \/\/ 1. Rendre la carte cliquable (Simule le lien)\n    const cards = document.querySelectorAll('.card-item');\n    \n    cards.forEach(card => {\n        card.style.cursor = 'pointer';\n        \n        \/\/ On cherche l'URL dans le titre de la carte\n        const titleLink = card.querySelector('.card-title a');\n        let url = titleLink ? titleLink.href : null;\n\n        if (url) {\n            \/\/ Clic sur toute la carte\n            card.addEventListener('click', function(e) {\n                \/\/ Si on ne clique pas d\u00e9j\u00e0 sur un bouton ou un autre lien valide\n                if (!e.target.closest('a') && !e.target.closest('button')) {\n                    window.location.href = url;\n                }\n            });\n        }\n\n        \/\/ 2. Nettoyer les liens DANS le texte (Expos\u00e9 des motifs, etc.)\n        const content = card.querySelector('.elementor-widget-theme-post-content');\n        if (content) {\n            const links = content.querySelectorAll('a');\n            links.forEach(link => {\n                \/\/ Remplace le lien <a href=\"...\">Texte<\/a> par un simple <span>Texte<\/span>\n                const span = document.createElement('span');\n                span.innerHTML = link.innerHTML;\n                link.replaceWith(span);\n            });\n        }\n    });\n});\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style id=\"loop-dynamic-1983483\">.e-loop-item-2156668 .elementor-element.elementor-element-5bca5836:not(.elementor-motion-effects-element-type-background), .e-loop-item-2156668 .elementor-element.elementor-element-5bca5836 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/11\/alex-vasey-F5HtPjpBb9k-unsplash-scaled.webp\");}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"1983483\" class=\"elementor elementor-1983483 e-loop-item e-loop-item-2156668 post-2156668 post type-post status-publish format-standard has-post-thumbnail hentry category-decryptage category-doing-business-in-france\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-5bca5836 card-item e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"5bca5836\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-daf2e8 card-title elementor-widget elementor-widget-heading\" data-id=\"daf2e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/kohenavocats.fr\/en\/2026\/10\/24\/foreign-company-france-management-fees-transfer-pricing-file-defence-abroad\/\">Your French Subsidiary Pays Management Fees to Its Foreign Parent While You Live Abroad: Transfer Pricing File, Deduction and Reassessment Defence<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7e11a6 elementor-widget elementor-widget-html\" data-id=\"b7e11a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t <script>\n  (function() {\n    let attempts = 0;\n    const maxAttempts = 20; \/\/ 20 tentatives = 10 secondes max\n\n    function tryClean() {\n      attempts++;\n      console.log('Tentative', attempts);\n\n      \/\/ Cherche TOUS les conteneurs possibles\n      const containers = document.querySelectorAll(\n        '.elementor-widget-theme-post-content .elementor-widget-container, ' +\n        '.card-item [class*=\"post-content\"], ' +\n        '.elementor-loop-container [class*=\"widget-container\"]'\n      );\n\n      console.log('Conteneurs trouv\u00e9s:', containers.length);\n\n      if (containers.length === 0 && attempts < maxAttempts) {\n        \/\/ R\u00e9essaye dans 500ms\n        setTimeout(tryClean, 500);\n        return;\n      }\n\n      let cleaned = 0;\n\n      containers.forEach(function(container) {\n        const html = container.innerHTML;\n\n        if (html && html.includes('Expos\u00e9 des motifs')) {\n          console.log('Nettoyage en cours...');\n          const parts = html.split('Expos\u00e9 des motifs');\n          if (parts[1]) {\n            container.innerHTML = parts[1].trim();\n            cleaned++;\n          }\n        }\n      });\n\n      console.log('Cartes nettoy\u00e9es:', cleaned);\n\n      \/\/ Si rien n'a \u00e9t\u00e9 nettoy\u00e9 et qu'on a encore des tentatives\n      if (cleaned === 0 && attempts < maxAttempts) {\n        setTimeout(tryClean, 500);\n      }\n    }\n\n    \/\/ Lance au chargement\n    if (document.readyState === 'loading') {\n      document.addEventListener('DOMContentLoaded', tryClean);\n    } else {\n      tryClean();\n    }\n  })();\n  <\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcaeb6b elementor-widget elementor-widget-html\" data-id=\"bcaeb6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\ndocument.addEventListener(\"DOMContentLoaded\", function() {\n    \n    \/\/ 1. Rendre la carte cliquable (Simule le lien)\n    const cards = document.querySelectorAll('.card-item');\n    \n    cards.forEach(card => {\n        card.style.cursor = 'pointer';\n        \n        \/\/ On cherche l'URL dans le titre de la carte\n        const titleLink = card.querySelector('.card-title a');\n        let url = titleLink ? titleLink.href : null;\n\n        if (url) {\n            \/\/ Clic sur toute la carte\n            card.addEventListener('click', function(e) {\n                \/\/ Si on ne clique pas d\u00e9j\u00e0 sur un bouton ou un autre lien valide\n                if (!e.target.closest('a') && !e.target.closest('button')) {\n                    window.location.href = url;\n                }\n            });\n        }\n\n        \/\/ 2. Nettoyer les liens DANS le texte (Expos\u00e9 des motifs, etc.)\n        const content = card.querySelector('.elementor-widget-theme-post-content');\n        if (content) {\n            const links = content.querySelectorAll('a');\n            links.forEach(link => {\n                \/\/ Remplace le lien <a href=\"...\">Texte<\/a> par un simple <span>Texte<\/span>\n                const span = document.createElement('span');\n                span.innerHTML = link.innerHTML;\n                link.replaceWith(span);\n            });\n        }\n    });\n});\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style id=\"loop-dynamic-1983483\">.e-loop-item-2156642 .elementor-element.elementor-element-5bca5836:not(.elementor-motion-effects-element-type-background), .e-loop-item-2156642 .elementor-element.elementor-element-5bca5836 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/11\/shubham-dhage-ICCn56-jyuw-unsplash-scaled.webp\");}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"1983483\" class=\"elementor elementor-1983483 e-loop-item e-loop-item-2156642 post-2156642 post type-post status-publish format-standard has-post-thumbnail hentry category-decryptage category-doing-business-in-france\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-5bca5836 card-item e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"5bca5836\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-daf2e8 card-title elementor-widget elementor-widget-heading\" data-id=\"daf2e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/kohenavocats.fr\/en\/2026\/10\/24\/foreign-company-france-shareholder-loan-compte-courant-abroad\/\">Your French Subsidiary Needs Cash From Abroad: Shareholder Loans (Compte Courant d&#8217;Associe), Interest, Approval and Getting Repaid<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7e11a6 elementor-widget elementor-widget-html\" data-id=\"b7e11a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t <script>\n  (function() {\n    let attempts = 0;\n    const maxAttempts = 20; \/\/ 20 tentatives = 10 secondes max\n\n    function tryClean() {\n      attempts++;\n      console.log('Tentative', attempts);\n\n      \/\/ Cherche TOUS les conteneurs possibles\n      const containers = document.querySelectorAll(\n        '.elementor-widget-theme-post-content .elementor-widget-container, ' +\n        '.card-item [class*=\"post-content\"], ' +\n        '.elementor-loop-container [class*=\"widget-container\"]'\n      );\n\n      console.log('Conteneurs trouv\u00e9s:', containers.length);\n\n      if (containers.length === 0 && attempts < maxAttempts) {\n        \/\/ R\u00e9essaye dans 500ms\n        setTimeout(tryClean, 500);\n        return;\n      }\n\n      let cleaned = 0;\n\n      containers.forEach(function(container) {\n        const html = container.innerHTML;\n\n        if (html && html.includes('Expos\u00e9 des motifs')) {\n          console.log('Nettoyage en cours...');\n          const parts = html.split('Expos\u00e9 des motifs');\n          if (parts[1]) {\n            container.innerHTML = parts[1].trim();\n            cleaned++;\n          }\n        }\n      });\n\n      console.log('Cartes nettoy\u00e9es:', cleaned);\n\n      \/\/ Si rien n'a \u00e9t\u00e9 nettoy\u00e9 et qu'on a encore des tentatives\n      if (cleaned === 0 && attempts < maxAttempts) {\n        setTimeout(tryClean, 500);\n      }\n    }\n\n    \/\/ Lance au chargement\n    if (document.readyState === 'loading') {\n      document.addEventListener('DOMContentLoaded', tryClean);\n    } else {\n      tryClean();\n    }\n  })();\n  <\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcaeb6b elementor-widget elementor-widget-html\" data-id=\"bcaeb6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\ndocument.addEventListener(\"DOMContentLoaded\", function() {\n    \n    \/\/ 1. 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