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

CLECAT

• CLECAT (European Organisation for Forwarding, Logistic,

Transport and Customs Services)

• Umbrella
• rganisation
• f

the national associations

• f

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)

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.

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

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
• f the goods.

• Thank you for your kind attention.