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Customs taxation and international trade

In a context of globalization and increasing development of bilateral trade, the Customs institution getting stronger towards SMEs and large companies. Face of community and national customs regulations, trading partners and Governments are experimenting with complex controls that are now unavoidable. European, American, Japanese customs labellisent customs and logistically the most reliable and best-performing companies.

  • Collection of duties of customs and VAT, excise and parafiscal charges, of anti-dumping
  • Warranty of compliance with health and environmental regulations
  • Protection of the industry against counterfeiting
  • Customs taxation: customs duties, VAT import, indirect contributions, energy tax, general tax on polluting (TGAP), TIPP activities (internal tax on petroleum products etc. )
  • Assistance for the implementation of customs procedures with economic (developmental assets and liabilities, end-use, tariff suspension, warehousing, processing under customs control, etc.) and for obtaining of the (OAS) approved economic operator status

Our skills

  • Trade policy of the European Union: regulation community litigation anti-dumping & countervailing duty
  • Approach to trade with third countries in the European Union: preferential relations, relations of common law
  • Value for duty, origin (including: preparation of application for leave to approved exporter), tariff classification (including: preparation of request for binding tariff regulation – CTS)
  • Royalties intra-group (notion of value for duty related to transfer pricing)
  • Choice of a suspensive procedure to import or export
  • Management of litigation customs transactions and conduct of the proceedings before the Conciliation Commission and of Expertise customs, the Committee du Contentieux Fiscal, customs and foreign exchange
  • Taxation of products subject to excise duty (alcoholic beverages and carbonated, mineral, water, tobacco, jewelry, sugar, wheat and petroleum products)
  • Various fees charged by the Customs (tax General on the pollutants activities right warranty on precious metals tax to the axle…)
  • Declaration of trading of goods
  • Standards & safety products (the products conform to European standards, safety & health…)
  • Registration, Evaluation and authorisation of chemicals – REACH…)
  • Control of marks of origin (‘Made in’)
  • Regulatory community anti-dumping & countervailing duty
  • Suspensions & tariff quotas
  • WTO agreements and Community rules
  • Control management (assistance during checks, observations during the phase of the “right to be heard”)

The Group Pierre Botto is listening to the needs and specificities of their clientele and are accompanied by experts in their strategic choice and the realization of their projects.

The Group Pierre Botto anticipates the needs of their customers in freeing them advice on their policy in all of the areas covered by the customs administration or by conducting audits of their practices. In the context of customs disputes, the Group accompanies clients on customs taxes (TGAP) controls and indirect contributions throughout the cycle of the procedure (AMR disputes, transactions, specific committees – Litigation Committee, SEAC...).

In order to respond better to the expectations of its customers, the life-sized stone Cabinet Botto and the strong involvement of employees and partners in each folder translate a responsiveness that promotes exchanges with his interlocutors.

The Group Pierre Botto, accompanies all companies in any sector with international commercial activities (relocations, imports, exports, etc.), from SMEs to large group, textiles, high technology products, waste or pharmaceutical industry or the oil industry and gas.