> Customs law

Harving Avocats' services cover all fields of national, European and international customs law. We serve notable private sector clients, SMEs and private individuals.

Our firm counsels and appears on behalf of its clients before French customs authorities, customs related agencies and French courts. Our team has also gained wide experience in representing clients before the European Commission, the European Anti-Fraud Office, the European Court of Justice and the European Court of Human Rights.

We are active members of various think tanks both at national and European level. We also intervene on behalf of our clients before the World Customs Organization and the World Trade Organization.
Our areas of expertise in customs law
European customs law

Special customs procedures (transit, storage, specific use, inward and outward processing).

Tariff classification, customs value and origin.

Anti-dumping and anti-subsidy issues.

Dual-use items.

Remission and reimbursement of customs duties

National customs law

Counseling, assistance and representation before customs authorities and courts.

Taxation of gas and oil products.

Environmental taxes and environmental regulations (CITES, protection of species of wild fauna and flora).

Indirect taxes and excise duties (alcohol products, precious metals).

Actions for infringement.


ECJ, 17 May 2001, C-119/99, HEWLETT PACKARD BV

European Court of first instance, 10 May 2001, KAUFRING AG, T-186/97, T-187/97, T-190/97 à T-192/97, T-210/97, T-211/97, T-216/97 à T-218/97, T-279/97, T-280/97, T-293/97 and T-147/99