- Compliance
-
upon customs declaration
-
1 open days - 2 day(s)
Theoretical penalty(s) of non-compliance subject to the judge's discretion and, where applicable, to certain conditions
- 150 € - 1500 € Fine€1,500 fine for misrepresentation in this case, the value or origin of the goods imported, exported
- 1 Reminder of customs duties Finance CostRecall of customs duties and VAT a posteriori for up to 3 years
- 1 VAT reminder Finance CostRecall of VAT a posteriori for up to 3 years
Classement tarifaire (espèce tarifaire) des marchandises importées et exportées
Scope of application
The operators concerned are :
- either the forwarding agents who lodge the declarations on behalf of the companies importing or exporting goods (generally international transport companies);
- or companies that lodge the declarations themselves.
Description
When making the customs declaration, you must complete the commercial description of your goods with the corresponding tariff item. The tariff heading is the name assigned to the goods in the Combined Nomenclature of the Common Customs Tariff, which contains around 15,500 subheadings.
The tariff classification of imported goods (also called tariff species) is the subheading of the Combined Nomenclature of the Common Customs Tariff (CCT) that determines the rate of duty applicable to them when they are declared at a customs office, and how they will be treated for statistical purposes.
This classification into 8-digit CCT subheadings is derived from the classification into 6-digit Harmonised Commodity Description and Coding System (HS6) subheadings, known as the "Harmonised System".
On import, this HS6 classification is required, for security reasons, at the time of the summary declaration for entry into the European Union.
In addition, on export, the classification of a good in the subheadings of the Harmonised System allows the foreign customer to deduce the classification of this good in the customs tariff of his country.
Tariff classification is carried out in accordance with the general rules of interpretation of the Harmonised System and in accordance with the Harmonised System Explanatory Notes and the Combined Nomenclature of the Common Customs Tariff.
In the case of industrial products which present difficulties of interpretation of the nomenclature, the declarant may request :
either the administration to indicate the tariff classification of his goods by filing a request for binding tariff information (BTI);
or to a customs expert to provide a report justifying the tariff classification to be used, according to the general rules and explanatory notes of the harmonised system, after having explained, in this report, the nature and characteristics of the goods concerned.
An error in tariff classification is an offence punishable under Article 412 of the Customs Code.
The tariff classification of imported goods (also called tariff species) is the subheading of the Combined Nomenclature of the Common Customs Tariff (CCT) that determines the rate of duty applicable to them when they are declared at a customs office, and how they will be treated for statistical purposes.
This classification into 8-digit CCT subheadings is derived from the classification into 6-digit Harmonised Commodity Description and Coding System (HS6) subheadings, known as the "Harmonised System".
On import, this HS6 classification is required, for security reasons, at the time of the summary declaration for entry into the European Union.
In addition, on export, the classification of a good in the subheadings of the Harmonised System allows the foreign customer to deduce the classification of this good in the customs tariff of his country.
Tariff classification is carried out in accordance with the general rules of interpretation of the Harmonised System and in accordance with the Harmonised System Explanatory Notes and the Combined Nomenclature of the Common Customs Tariff.
In the case of industrial products which present difficulties of interpretation of the nomenclature, the declarant may request :
either the administration to indicate the tariff classification of his goods by filing a request for binding tariff information (BTI);
or to a customs expert to provide a report justifying the tariff classification to be used, according to the general rules and explanatory notes of the harmonised system, after having explained, in this report, the nature and characteristics of the goods concerned.
An error in tariff classification is an offence punishable under Article 412 of the Customs Code.
Authority
ADEME
Direction régionale des douanes et droits indirects (DRDDI)
Directorate-General of Customs and Indirect Taxes
Customs office
Responsible(s)
Exportateur de marchandises
Importateur de marchandises
Customs declarant:
