Hors série

In brief · updated 8 November 2026 Since Brexit, every shipment of a listed dual-use item between France and Great

Communication of grounds, thirty-day period, access to the file: how to reply to customs before an assessment, and the mistakes that close the discussion.

Authorised Economic Operator: what AEO status really brings, the five criteria, the procedure, and how to prepare for the audit without stirring up a dispute.

Binding Tariff Information: what it protects, how to apply for it, when it falls away, and how to challenge a tariff classification adopted by customs.

Overcharged amounts, defective goods, error by the authorities, equity: when repayment or remission of customs duties can be obtained, and within what time limits.

Direct or indirect representation, joint and several debt, import VAT, fines: what the customs broker risks and how to protect itself.

Three years, five years in the event of an offence, suspension, interruption: how to check whether customs can still claim duties, declaration by declaration.

Detained container, goods consigned or seized: distinguishing the measures, obtaining release and securing compensation. Customs Code in force since May 2026.

Contravention or délit, amount, persons liable, settlement and its thresholds: what the Customs Code has provided since 1 May 2026, and when it is better to litigate.