{"id":4283,"date":"2020-04-07T13:49:47","date_gmt":"2020-04-07T11:49:47","guid":{"rendered":"https:\/\/www.lh-lf.com\/?p=4283"},"modified":"2022-09-14T14:46:14","modified_gmt":"2022-09-14T12:46:14","slug":"exceptional-business-support-measures-customs-payment-facilities-to-help-economic-operators-through-the-health-crisis","status":"publish","type":"post","link":"https:\/\/www.lh-lf.com\/en\/exceptional-business-support-measures-customs-payment-facilities-to-help-economic-operators-through-the-health-crisis\/","title":{"rendered":"Exceptional business support measures \u2013 Customs Payment facilities to help economic operators through the health crisis"},"content":{"rendered":"<p style=\"text-align: center;\"><em>By Stanislas ROQUEBERT<\/em><\/p>\n<p style=\"font-weight: 400;\"><strong>The customs administration provides\u00a0<a href=\"https:\/\/www.douane.gouv.fr\/fiche\/covid-19-mesures-exceptionnelles-de-soutien-aux-entreprises-facilites-de-paiement\" data-saferedirecturl=\"https:\/\/www.google.com\/url?q=https:\/\/www.douane.gouv.fr\/fiche\/covid-19-mesures-exceptionnelles-de-soutien-aux-entreprises-facilites-de-paiement&amp;source=gmail&amp;ust=1586333730568000&amp;usg=AFQjCNGsgFQiKOWEMWCAvXcCoSFxby8NNQ\">for exceptional business support measures &#8211; Payment facilities<\/a>\u00a0to help economic operators through the health crisis: a broad scope and a remarkable action plan<\/strong>.<\/p>\n<p style=\"font-weight: 400;\">These measures have a very broad scope of application as they can :<\/p>\n<ul style=\"font-weight: 400;\">\n<li>cover\u00a0<strong>all types of duties and taxes collected by the\u00a0customs\u00a0administration<\/strong>, including customs duties, indirect taxes, internal consumption taxes, environmental taxes, etc. ;<\/li>\n<li><strong>be of any kind<\/strong>: payment by instalments, adjustment, deferred payment, suspension, etc. ;<\/li>\n<li>cover several months (unlimited\u00a0period at this stage);<\/li>\n<li>be\u00a0<strong>complementary to other measures<\/strong>\u00a0for deferring payment of a general nature (i.e.\u00a0customs clearance procedures,\u00a0etc.).<\/li>\n<\/ul>\n<p style=\"font-weight: 400;\">On the other hand, in order to benefit from these measures, operators must meet certain\u00a0<strong>formal and substantive conditions<\/strong>:<\/p>\n<ul style=\"font-weight: 400;\">\n<li>as regards\u00a0<strong>form<\/strong>, the operator must send the\u00a0customs\u00a0local office in charge of collection the\u00a0<strong><a href=\"https:\/\/www.douane.gouv.fr\/fiche\/covid-19-mesures-exceptionnelles-de-soutien-aux-entreprises-facilites-de-paiement\" data-saferedirecturl=\"https:\/\/www.google.com\/url?q=https:\/\/www.douane.gouv.fr\/fiche\/covid-19-mesures-exceptionnelles-de-soutien-aux-entreprises-facilites-de-paiement&amp;source=gmail&amp;ust=1586333730568000&amp;usg=AFQjCNGsgFQiKOWEMWCAvXcCoSFxby8NNQ\">form<\/a>\u00a0<\/strong>provided for this purpose &#8211; we recommend also sending an\u00a0<strong>explanatory letter justifying the economic need to obtain these measures<\/strong>, with supporting figures ;<\/li>\n<li>on the\u00a0<strong>substance<\/strong>, the request must be motivated by a critical situation and proven financial difficulties.<\/li>\n<\/ul>\n<p style=\"font-weight: 400;\">Each application will be analysed on a\u00a0<strong>case-by-case\u00a0<\/strong>basis by the customs authorities, which is quite exceptional and demonstrates remarkable adaptation.<\/p>\n<p style=\"font-weight: 400;\">Finally, we recommend that we should also \u00ab\u00a0<strong>take advantage\u00a0\u00bb of the confinement to consider the implementation of optimisation measures\u00a0<\/strong>that already exist but are not used enough despite the proposals of the administration, in particular:<\/p>\n<ul style=\"font-weight: 400;\">\n<li>the\u00a0<strong>benefit of suspensive customs procedures \/\u00a0reliefs<\/strong>\u00a0(storage, repair or transformation under suspension of duties and taxes for non-EU goods re-exported after these operations) ;<\/li>\n<li>the request for\u00a0<strong>reverse charge of VAT on imports\u00a0<\/strong>(cash flow gain);<\/li>\n<li>requests for\u00a0<strong>tariff suspension<\/strong>\u00a0(for cases of taxed imports when there is no supply in the EU);<\/li>\n<li>the benefit of\u00a0<strong>preferential origin<\/strong>\u00a0(reduced or zero customs duties) provided for in the Free Trade Agreements in force with certain countries (possible change of sourcing).<\/li>\n<\/ul>\n<h6><i><span lang=\"EN-US\">This publication has been prepared for general guidance on matters of general interest only and does not constitute professional advice. You should not act on the basis of the information contained in this publication without obtaining specific professional advice.<u><\/u><u><\/u><\/span><\/i><\/h6>\n<h6><i><span lang=\"EN-US\">No representation or warranty (express or implied) is made as to the accuracy or completeness of the information contained in this publication and, to the extent permitted by law, Lighthouse LHLF, its members, employees and agents do not accept or assume any liability, obligation or duty of care for the consequences of your action or that of any other person acting or refraining from acting on the basis of the information contained in this publication or for any decision based thereon.<\/span><\/i><\/h6>","protected":false},"excerpt":{"rendered":"<p>By Stanislas ROQUEBERT The customs administration provides\u00a0for exceptional business support measures &#8211; Payment facilities\u00a0to help economic operators through the health crisis: a broad scope and a remarkable action plan. These measures have a very broad scope of application as they can : cover\u00a0all types of duties and taxes collected by the\u00a0customs\u00a0administration, including customs duties, indirect [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_seopress_robots_primary_cat":"","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","_seopress_analysis_target_kw":"","footnotes":""},"categories":[8],"tags":[],"class_list":["post-4283","post","type-post","status-publish","format-standard","hentry","category-coronavirus-en"],"_links":{"self":[{"href":"https:\/\/www.lh-lf.com\/en\/wp-json\/wp\/v2\/posts\/4283","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.lh-lf.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.lh-lf.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.lh-lf.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.lh-lf.com\/en\/wp-json\/wp\/v2\/comments?post=4283"}],"version-history":[{"count":0,"href":"https:\/\/www.lh-lf.com\/en\/wp-json\/wp\/v2\/posts\/4283\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.lh-lf.com\/en\/wp-json\/wp\/v2\/media?parent=4283"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.lh-lf.com\/en\/wp-json\/wp\/v2\/categories?post=4283"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.lh-lf.com\/en\/wp-json\/wp\/v2\/tags?post=4283"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}