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Practice area · Customs Law No. 4458

Customs Penalties and Duty Assessments: Objection, Settlement, Litigation

Disputes over duties, financial charges and administrative fines assessed by customs authorities: objection, settlement, litigation and post-clearance audit.

All disputes concerning duties and other financial charges assessed by customs authorities under Customs Law No. 4458, and the administrative fines arising with or independently of the duty itself. Legal advice on all legal issues arising from the Customs Law.

Work under this heading

  1. Administrative objection

    Managing the administrative objection procedure for these disputes under Article 242 of the Customs Law.

  2. Settlement

    Managing the settlement procedure for duties and fines eligible for settlement under Article 244 of the Customs Law, and representation in settlement meetings.

    Work towards having erroneous duty and fine assessments corrected under Article 13/7 of the Customs Settlement Regulation, so that settlement talks are held on the corrected amounts.

  3. Annulment and full remedy actions

    Annulment actions before the administrative courts once administrative objection routes are exhausted, and full remedy actions arising from customs procedures.

  4. Post-clearance audit

    A preliminary review for traders likely to undergo post-clearance audit by Customs and Trade Inspectors under the Regulation on Post-Clearance Control and Control of Risky Transactions, to identify and remedy gaps in customs and foreign trade compliance.

    Responding to the assessment reports issued after the audit, having errors corrected, and managing any administrative and judicial disputes that may follow.

Customs duty and fine dispute route: assessment, objection under Art. 242, settlement under Art. 244, annulment action. ASSESSMENT Duty or fine ART. 242 Objection ART. 244 Settlement COURT Annulment action
The annulment action is filed once administrative objection routes are exhausted.