CUSTOMS LAW

The exit of the United Kingdom from the European Union is effective since January 1, 2020. On 1 January 2021, after a one-year transition period, companies will have to adapt their practices and organizations in advance, as part of their exchanges with the United Kingdom.

These changes are inevitable, regardless of the outcome of the ongoing negotiations between the EU and the United Kingdom.

Thus, as of January 1, 2021, the United Kingdom will be considered a third country by Community Customs.  Although certain uncertainties have not yet been resolved, trade in commercial goods will therefore be qualified, as of January 1, 2021, as exports and imports, whether definitive (simply leaving Community territory and being released for consumption) or temporary (with the use of special customs procedures). The provision of services will also be impacted.

This is not, strictly speaking, a revolution. Buying or selling tangible goods in the United Kingdom, from this date, will be similar to commercial transactions carried out with the USA (in the case of a "no deal") or with Switzerland (in the case of an association agreement). However, this change will be disruptive, particularly for SMEs and ETIs that are not familiar with this type of transaction.

The evasion of customs supervision of goods liable to import duties gives rise to a customs debt. Persons who participated in such evasion knowing, or ought reasonably to have known, that it was such evasion are liable for the debt.

In application of the provisions of article 79 of the CDU (Customs Code of the Union), the debtor of the customs debt is in fact :

In addition to the general right of communication, which allows customs officers to demand papers and documents of any kind from individuals and companies, customs has a specific right of communication concerning connection data, provided for in Article 65 quindecies of the Customs Code, in order to combat cyber-crime.

Article published on "Village de la Justice"

Customs officers shall have, pursuant to the provisions of Article 63b, a right of access to premises and places of business.

The implementation of this prerogative of control requires the prior information of the public prosecutor, who may oppose it.