Customs dispute
Customs is a tax institution responsible for collecting duties and taxes due on the entry of goods into a territory. The development of international trade, a global and unavoidable phenomenon, modifies the rules of customs law according to events (customs administrations of the Union handle 20% of world trade each year. Ports and airports handle more than 2 billion tonnes of goods. More than 120 million declarations are processed. 5, 6 million physical checks and 15 million documentary checks are carried out.)
Customs prerogatives
Customs is responsible for the management, collection and control of indirect taxes, customs duties, parafiscal and environmental taxes (alcohol, matches, cereals, drinking establishments, deposits, oilseeds, energy products, petroleum products, sugars, viticulture, tobacco).
It also carries out missions in economic matters (fight against unfair practices, anti-dumping legislation), plays a decisive role in protection and security (control of risky goods, control of migratory flows of people, protection of industry against counterfeiting, guarantee of health and environmental regulations).
Defense of litigants against Customs
The COSTA ADV NOTARIA firm is dedicated to defending litigants against Customs, which is now subject to the rules of a new law, drawn from international, European and national sources.
The Council of Ministers hears criminal litigation, which refers to the legal consequences of customs offences brought before the criminal courts, and non-criminal litigation, which includes disputes arising from the application of this law (except for any reference to an offence), and which are reserved for civil (Administrative Court) or administrative courts.
The COSTA ADV NOTARIA firm also intervenes in customs transactions, which represent the method of settling most customs disputes. Nearly 95% of cases end in transaction.