A legislative shift unfavourable to businesses
Customs litigation in France has become noticeably tougher in recent years. In particular, the procedures surrounding customs debt recovery have grown increasingly burdensome for companies. The Finance Act No. 2025-127 of 14 February 2025 marked a turning point by significantly tightening the conditions required to suspend the enforcement of a customs payment order. In this context, it is crucial for businesses to prepare a legal defence strategy from the very beginning of any customs inspection.
No more automatic suspension of enforcement
According to article 348 bis of the French Customs Code, challenging a customs debt no longer suspends its enforcement by default. The law now states:
“The challenge of a customs debt […] does not suspend the enforceability of the claim.”
This means that customs authorities may now initiate forced collection procedures even if the company files an objection, unless an exception under Article 45 §2 of the Union Customs Code applies. A suspension of enforcement may only be granted if the business can demonstrate:
- serious grounds for questioning the validity of the debt, or
- a risk of irreparable harm to its operations.
Even in these cases, the suspension is subject to providing a financial guarantee, unless the company can prove that doing so would cause undue hardship.
Requirements to suspend enforcement of a customs debt
The burden of proof lies entirely with the liable party, who must demonstrate either:
- that there are strong legal arguments casting doubt on the validity of the customs decision, or
- that immediate enforcement would cause serious and irreversible damage to the business (e.g. threatening cash flow, continuity of operations, or employment).
Without solid evidence, any request to suspend enforcement is likely to be denied.
How to anticipate a customs payment order
Companies must factor in the possibility of a disputed customs debt as soon as a customs audit begins. That means:
- analysing potential reassessment risks in advance
- evaluating options for providing a financial guarantee (e.g. bank guarantee, pledge of assets)
- carefully preparing all relevant legal and financial documentation in case of dispute
A failure to provide a guarantee may be justified, but only with credible supporting evidence (such as a refusal from the bank or major financial losses).
What happens if suspension is denied?
If enforcement is not suspended, customs authorities can immediately begin collection measures, including:
- seizing bank accounts
- freezing assets or receivables
- registering legal mortgages
- forcing the sale of goods or property
Such actions can cause serious financial strain, damage business relationships, and harm the company’s reputation.
Why seek support from a customs litigation lawyer
Working with a specialised customs lawyer is key to protecting your business. Legal support can help you:
- assess litigation risk from the start of the customs inspection
- prepare the suspension request and related guarantees
- formally challenge the customs payment order
- initiate court proceedings if the request is denied
Early legal advice increases your chances of success and reduces the risk of irreversible financial harm.
REGERE Avocats supports you at every stage
With proven expertise in French and EU customs law, REGERE Avocats assists businesses through every stage of the customs procedure, including the issuance and enforcement of payment orders.
Contact us for a personalised assessment of your situation.