Customs Law

Customs Taxation Missions

  • Energy taxation (domestic consumption tax on energy (oil and gaz), electricity and carbon, TICPE, TICGN, TICC)
  • Environmental taxation (general tax on polluting activities, TGAP)
  • Indirect contributions (excise tax for tobacco, alcohol, precious metals, etc.)
  • Import VAT
  • Dock dues
  • Vessel customs taxation (franzisation law, passport rights, VAT exoneration on recreational craft)
  • Duties to declare money transfers out of, or into, France
  • Counterfeit
  • Quality rules (norms, “made in”, etc.)