Tax & Finance

#2024-267Decree No. 2024-267 of March 26, 2024, specifying the conditions for exercising the right of communication mentioned in Article 65 bis A of the Customs Code

🇫🇷France··Other·Medium Impact·View source ↗

AI-generated summary for informational purposes only. Not legal advice. See the original source for the authoritative text.

🇬🇧 English

This law outlines how customs agents in France can exercise their right to request and obtain specific information from individuals or entities. Agents must have written orders from a senior inspector and provide details about the nature of the requested information. The information gathered must be electronically delivered in a secure way and can be kept for up to three years. It also applies to the islands of Wallis and Futuna.

AI-generated summary. May contain errors. Refer to official sources for legal decisions.

Key Changes

  • Customs agents with the proper rank can request information with written orders
  • The law specifies what details need to be provided in information requests
  • Information must be delivered electronically and can be stored for three years

Obligations

What this law requires

high

Customs agents must obtain a written order from a senior inspector (at least inspector grade) before exercising the right of communication under Article 65 bis A of the Customs Code

Customs agents with at least controller grade
operational
high

Present the written order from the senior inspector to the persons against whom the right of communication is being exercised

Customs agents with at least controller grade
operational
medium

Include in information requests the nature of the legal or economic relationship between the person subject to communication rights and the persons whose identification is requested

Customs administration
disclosure
high

Specify requested information using at least one search criterion: nature of transaction/flow, geographic situation, threshold (quantity, number, frequency, or financial amount), or payment method

Customs administration
operational
medium

Limit the search period to a maximum of twenty-four months total, even if fractioned into multiple periods

Customs administration
operational

Affected Parties

Customs agentsBusinesses and individuals dealing with customs

Tags

customs,information exchange,compliance