Customs Law

Customs is a fiscal institution responsible for collecting duties and taxes due on the entry of goods into a territory. The development of international trade is changing the rules of customs law. Customs manages, collects and controls indirect contributions, customs duties, parafiscal and environmental taxes. It also has economic (combating unfair practices) and protection and security roles (control of risky goods, control of migratory flows, protection of industry against counterfeiting, compliance with health and environmental regulations). The customs authority can handle customs offences, counterfeiting and related criminal offences. Maître Rabah ALLIOUAT is dedicated to defending individuals and businesses in their dealings with Customs. The Cabinet handles repressive litigation (criminal proceedings for customs offences) and non-repressive litigation (disputes arising from the application of customs law, dealt with by the civil or administrative courts).