Customs news

The implementation of the Union’s Customs Code (UCC) on 1 May 2016 has put an end to the “customs broker” direct representation monopole, such agent being now referred to as “customs representative”.

From now on, this operator is enabled to exercise its activity from a Member State different from its country of establishment. It is possible for such operator, under certain conditions, to be established outside the EU. Thus, it is no longer necessary for the representative to be established in the country where the customs clearance takes place, in order to clear the goods for third parties. A preliminary registration and certain guarantees linked to AEOs (Authorized Economic Operators) prevent an unrestricted access to this business.

In France, an official decision of 13 April 2016, to which is added a note to businesses dated 23 January 2017, further explains and delineates the customs representative’s activity. In particular, the subcontracting of the representation mandate has been further detailed.

National case law also shapes the liability of the customs representative as from 1 May 2016: it insists on its advisory and information obligations.

Michel Guichard

Michel Guichard, Partner, leads the Indirect Tax activity. With more than 30 years’ experience in International and French Tax law, he advises his clients on indirect tax matters. Michel is […]

Odile Courjon

Odile Courjon, Partner, has developed a strong expertise in indirect tax issues (VAT, wage taxes, excise taxes, export control and customs) in France and overseas. She advises her clients in […]

Bertrand Jeannin

Bertrand Jeannin, Partner, supplies strategic and technical advice to French and foreign multinational groups in all aspects of their VAT and customs policies. Major focuses of Bertrand’s input involve the […]

William Stemmer

William Stemmer, Partner, has more than 15 years’ experience in Indirect Tax matters. William particularly specializes in the real estate and financial sectors. William is a lecturer at the University […]

Nicolas Kazandjian

Barrister registered with the Hauts-de-Seine Bar, he started my career in the indirect tax service line of Deloitte Taj in 1999. My current position is Director. My area of expertise […]

Vanessa Irigoyen

With more than 16 years of experience, Vanessa has extensive expertise in the implementation of international efficiency business models for customs, export control and indirect tax purposes. Her functions notably […]

Anne Gerometta

Anne, Managing Director, has been advising companies on indirect tax issues for more than 17 years. Anne is in charge of the FSI sector (Bank, Insurance, Asset Management) within TAJ […]

Delphine Nicault

Delphine Nicault is an Attorney-at-Law at the French Bar. She joined Deloitte in 2002 and assists her clients on day-to-day VAT issues. She developed an expertise in the VAT and […]