French Customs Code
In forceI. - The recovery of the debts mentioned in article 349 ter, the amount of which is greater than or equal to €1,500, and the taking of precautionary measures in respect of the aforementioned debts from Member States of the European Union are entrusted to the competent customs accounting officer.
II - These claims are recovered in accordance with the procedures applicable to claims of the same nature arising on national territory and interest on arrears runs from the date of receipt of the request for recovery.
III - The claims referred to in I are not privileged.
IV - The competent administration will comply with the request for recovery assistance when the debt has been the subject of a recovery order.
The request for recovery assistance is accompanied by a standardised instrument drawn up by the requesting State and enabling enforcement measures to be adopted. This instrument reflects the substance of the original enforcement order.
The minimum information it must contain is laid down by regulation.
This instrument shall be transmitted by the requesting Member State. It constitutes the sole basis for the recovery measures and precautionary measures taken to guarantee the recovery of that State's claim and is directly recognised as an enforceable title.
V. - Recovery assistance is granted provided that the claim or the instrument of recovery are not contested in the requesting Member State and that the appropriate recovery procedures have been implemented in that State.
VI - The requesting Member State may also request recovery assistance:
1° When it is clear that there are no assets that can be recovered on its territory or that the recovery procedures cannot result in full payment of the debt and it has specific information indicating that the debtor has assets in France;
2° When the implementation of the recovery procedures gives rise to disproportionate difficulties or costs for the requesting Member State.
VII - As soon as it is informed by the requesting Member State or by the debtor of the submission of a contestation of the claim or the instrument, the competent administration suspends the recovery procedure until notification of the decision of the competent body of the requesting Member State, unless the latter submits an express request to continue the recovery procedure accompanied by a declaration certifying that its national law allows it to recover the contested claim.
VIII - At the request of the applicant Member State or when he deems it necessary, the competent Customs officer shall take all appropriate precautionary measures to guarantee the recovery of that State's claim.
IX. - The competent administration shall comply with a request for precautionary measures:
1° Where the claim has been the subject of an instrument for recovery but the claim or the instrument for recovery are contested at the time the request is made;
2° Where the claim has not yet been the subject of an instrument for recovery, insofar as the legislation of the requesting Member State allows precautionary measures to be taken in the absence of an enforceable instrument.
X. - Questions relating to the limitation period for recovery proceedings and the interruptive or suspensive nature of measures taken by the accounting officer of Customs to recover debts from another Member State shall be assessed in accordance with the legislation of the requesting Member State.
Where the legislation of the requested Member State does not allow the limitation period to be interrupted, suspended or extended, measures taken by the administration of that State shall be deemed to have the same interruptive or suspensive effect as if they had been taken in the requesting Member State.
This X shall apply without prejudice to the possibility for the applicant Member State to take action to interrupt, suspend or extend the limitation period for the recovery of its claims.
