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CLECAT CLECAT (European Organisation for Forwarding, Logistic, - PowerPoint PPT Presentation

Dec 20, 2022 •435 likes •495 views

CLECAT CLECAT (European Organisation for Forwarding, Logistic, Transport and Customs Services) Umbrella organisation of the national associations of freight forwarders and customs representatives in the EU Member States based in

  1. CLECAT • CLECAT (European Organisation for Forwarding, Logistic, Transport and Customs Services) • Umbrella organisation of the national associations of freight forwarders and customs representatives in the EU Member States • based in Brussels • CLECAT Customs and Indirect Taxation Institute • Jean-François Auzéau, Vice-Chairman CITI-Clecat • also President of the Customs Committee TLF (France) • and Customs Manager – Ziegler France • Based in Lyon (FR69)

  2. A logical consequence of the UCC • Customs infringements and sanctions should be harmonized • It is certainly not understandable that the UE has adopted common rules as far as Customs matters are concerned and that infringements and sanctions remain under national definition and administration. • The lack of harmonization leads to discrepancies which have led in the past to apply different sanctions to the same infringement. • This could have been acceptable at a time where operators were acting on national level. This is no longer possible in a wide and open market. • We therefore, as Clecat, support the idea of a Directive on customs infringments and sanctions. • But the Commission Proposal as it stands cannot be supported.

  3. The need for a clarification of infringments and sanctions • Whereas we support the objectives, the Proposal does not reach them. Here are a few controversial points: • Strict liability v/s minor infringements with no or almost no financial consequences? • Strict liability v/s necessary co-operation between “trusted” operators (AEO) and Customs administration(s) ? • Negligence v/s intention : two concepts which not always fit together ? • Co-operation v/s incitement, aiding, abetting, attempting ? • Legal persons v/s natural persons ? • Criminal proceedings v/s administrative sanctions

  4. Some advice (if we may !) • Points to be clearly set in order to achieve harmonization, effectiveness and parity. • Distinguish infringements affecting resources affected to the U.E. or to the Member States. • Maintain the possibility for MS to reach a settlement rather than to proceed and to seek for judgement by a court (criminal or not). The “A good agreement is better than a bad trial” principle should apply. • Take into account the AEO status (as a mitigating factor). • Make sanctions proportional to the debt incurred and not to the value of the goods.

  5. • Thank you for your kind attention.

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