1. General framework

In France, when a company pays import duties to its customs agent, it is unaware that it is paying a Community tax based on international legislation.

Today, customs regulations are almost totally independent of French legislation, and are based on Community law and international treaties. This internationalization of customs legislation has accompanied the globalization of trade for several years now. As a result, company managers and their staff are obliged to be familiar with customs regulations, not only to avoid any bottlenecks that could result from misapplication of the texts in force, but also to optimize their logistical and financial management.

The gains or costs involved in taking customs aspects into account are now an integral part of a company's strategy. As companies seek to take advantage of every market opportunity, their...