Arsene-Taxand - Customs

Arsene Taxand assists its clients in all the areas where the French Customs and Excise Authorities (DGDDI) intervenes and, in order to do so, adopts a dual approach: advice and litigation.

When outlining this expertise taking into account the large sphere of actions held by this administration, we develop a real know-how in the implementation of regulations seemingly disparate. However these regulations have in common their technicality and the fact that they usually come under the same litigation rules.

Arsene Taxand thus intervenes as regards community customs law, energy taxation and excise duties.

Head by Marc Brocardi, our customs team works with international trade operators eager to think up and implement a suitable/efficient customs management strategy in a dual perspective based on optimization and securization.

Both for customs with the modernized Community Customs Code issues that will in a near future come into force and energy taxation, the regulatory developments are numerous and must be anticipated for a better risk management.

In this context, always on the move, we help our clients to structure their customs and /or excise function, function which cannot be ignored within the context of a rationalized supply chain, and to support them in their international development.

At the same time, we develop a specific expertise with regards to audit’s assistance. We also defend our clients’ interests both before the Courts and relevant authorities (“CCED”, Customs Tax Litigation and Exchange Committee).

We act on behalf of clients, who are active in a wide range of market sectors : electronics, heavy industry, selective distribution, energy, aeronautics and defense, yachting, art world…

Concerning the customs management of physical flows, we notably assist our clients for:

  • obtaining the Authorised Economic Operator status and implementing the required internal control and customs management mechanisms;
  • implementing economic customs reliefs and simplified clearance procedures in order to reduce costs (customs duties and associated administrative costs);
  • requesting ruling on customs value within the framework of a combined approach transfer pricing / customs valuation;
  • optimizing sourcing procedures notably through the use of free trade agreements;
  • implementing import and/or export control procedures for strategic and/or sensitive products (dual use goods, weapons, CITES, cultural goods).

  • In the energy taxation field,we carry out consultancy assignments and represent our clients involved in litigations concerning excise duties on petroleum products (TIPP) and natural gas (TICGN), green tax on biofuel (TGAP).

  • Finally, our team also deals with excise duties on alcohol octroi de mer and various green taxes (TGAP) available on lubricants, polluting emissions, laundry detergent …

  • Our consultancy/litigation dual approach which enables us to better assess pending risks and to provide our clients with full assistance.
  • Our ability to solve complex issues which require a combined implementation of regulations as regards customs, excise and VAT supplemented by the dynamics developed within the firm with the VAT and transfer pricing teams.
  • The synergies and resources within the Taxand network which allows us assisting multinational groups in a supply chain approach.