This article was first published in our monthly newsletter Indirect Tax News. This newsletter sums up the main news in indirect tax and customs. Since the 2016 Amending Finance Law,
The customs statute of limitations has been extended in France
The last Amending Finance Bill for 2015 has abruptly aligned the French statute of limitations on the new Union Customs Code (UCC) that will enter into force as from May
New developments in customs matters
The new Union Customs Code (UCC) will come into force on 1 May 2016, repealing the old Code of 1992. Certain key measures should be taken into account in order