HARVING AVOCATS advises and litigates on all aspects of EU and national customs law on behalf of its clientele, mainly large international groups and SMEs.
The firm represents companies in their dealings with customs authorities, French and EU institutions (European Commission and OLAF) and international bodies (WTO, WCO).
The firm supports and assists companies in amicable or contentious proceedings before the Customs Conciliation and Expertise Commission (CCED), the Tax, Customs and Foreign Exchange Litigation Committee, the French civil, administrative and criminal courts, as well as the European Community courts (CJEU, ECHR).
Expertise in customs law
Community customs law
- Implementation of the various customs procedures relating to the storage, use and processing of goods (bonded warehousing, end-use, temporary admission, inward and outward processing, etc.).
- Determination of tariff species, customs value and preferential and non-preferential origin of goods
- Anti-dumping/anti-subsidy law issues
- Applications for remission or refund of customs duties
- Dual-use regulations
National customs law
- Assistance, representation and defense of companies during customs inspections
- Taxation of oil and gas products (TICPE, TICGN) and environmental taxes (TGAP)
- Indirect taxes and miscellaneous taxes (excise duties on alcohol and alcoholic beverages, taxation of beer and non-alcoholic beverages, guarantee of gold, silver and platinum materials)
- CITES regulations and protection of flora and fauna
- Customs detentions and seizures in counterfeiting cases
- Obligations to declare sums, securities and valuables - litigation concerning financial relations with foreign countries
- Vessel taxation (free-floating duty, passport duty and VAT)
REPRESENTATIVE DECISIONS OBTAINED BEFORE NATIONAL AND EUROPEAN COURTS
The firm is a key player in European customs law, having won major decisions before French and European courts:
Cass. Com. November 9, 2022, CBC PRELECO: absence of general power to hear customs officers
Cass. Com. June 23, 2021, VESTEL: Rights of defense during a customs inspection - Imperative chronology: taking into account of rights / communication / recovery
Cass. Com. January 31, 2018, ARKEMA - Criteria for exemption from Taxe Intérieure de Consommation sur le Gaz Naturel (TICGN) - Dual use
CA Aix en Provence, December 9, 2014, 14/05885 SAS WATSON BROWN - Consumer rights and force majeure
Cass. com., February 4, 2014, WATSON BROWN n°11-12607: Bull. 2014, IV, n° 29 - Force majeure means that evaded national customs duties cannot be paid
CJCE, 17 mai 2001, aff. C-119/99, HEWLETT PACKARD BV c. Directeur général des douanes et droits indirects : Rec CJCE 2001 I-03981 - Classification of a multifunctional appliance combining the functions of a printer, copier and fax machine, together with a computer scanner - Definition of the main function.
CFI, 10 May 2001, Case T-186/97 and T-147/99 Action for annulment - Importation of television sets from Turkey - EEC-Turkey Association Agreement - Article 3(1) of the Additional Protocol - Countervailing levy - Remission of import duties not justified - Rights of the defence
CFI, February 13, 2001, aff. T-133/98 and T-134/98, HEWLETT PACKARD FRANCE and HEWLETT PACKARD EUROPE BV v/ European Commission : Rec : 2001 II-00613 - Tariff classification of certain equipment intended for local computer networks.
CJCE, April 1, 1993, aff. C-250/91, HEWLETT PACKARD BV c. Directeur général des douanes : Rec : CJCE 1993 I-01819 - Post-clearance recovery of customs duties
ECHR, February 25, 1993, Miailhe v/ France (Application no. 12661/87) - Framework for home visits - Searches and seizures - Recognition of the principle of the right to remain silent