Overview
ABSTRACT
Customs formalities are continuously evolving as they have to be frequently adapted to the global economic environment. French companies are not always fully aware of the importance of the management of such formalities within their import or export activities. They therefore often remain passive or submit themselves without understanding obligations issued to them by customs officers or intermediaries in charge with their implementation. And yet, despite the constraints they generate, not only are customs regulations tools of interest for economic operators but they also guarantee a certain legal security for companies.
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Jean-Philippe LACROIX : Head of customs for the PSA Peugeot-Citroën Group
INTRODUCTION
A company faced with customs formalities often adopts a passive attitude, either by refusing to carry out the operation, or by complying (without understanding) with the obligations laid down by the customs official, or by the intermediary he has previously appointed to carry out these customs operations (in France, the customs agent).
In reality, despite the constraints they entail, customs regulations and other international administrative rules are interesting tools for economic operators, provided they know how to use them. These rules provide companies with a degree of legal certainty when dealing with national administrations.
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