Customs
Excise
International Trade Law

THE FIRM

LE GALL CONSEIL is an independent Law firm specialised in Customs, Excise and International Trade.

We advise and assist our clients, large, small and medium size companies, in their international trade operations.

In a global economy, a company’s competitive position depends notably on its control of time delays and costs. As a consequence, businesses need to anticipate regulatory requirements as well as customs and tax costs that are involved by cross border transactions.

LE GALL CONSEIL takes into account your company’s specifics in the context of targeted interviews, which allows us to elaborate and implement solutions that are adapted to your organisation and needs.

LE GALL CONSEIL also assists clients during audits and controls performed by the French Customs Authorities as well as in the context of litigations with this administration, both at the administrative and judicial stage.

20150409_MR_LEGALL_DMP20

GUY LE GALL

Guy LE GALL, founder of the firm, has developed a recognised expertise in Customs and International Trade Law.

After serving as Customs inspector, he joined in 1997 the European Commission (DG Trade) as a detached national expert in charge of anti-dumping procedures.

Between 2002 and 2010, he advised French and international clients in various assignments as Director of the Customs and International Trade practice of Landwell & Associes, the correspondent Law Firm of PwC.

He assists French and foreign companies in a wide range of sectors (distribution, pharmaceuticals, luxury goods, automotive, aircraft industries, electronics, energy products, …) on customs and tax issues relating to their supply chain.

He also assists companies during customs audits and controls. In case of litigation, he defends the company interests both during the administrative and the judicial phases.

Guy LE GALL offers trainings and seminars in the Customs field in partnership with ED EDITIONS. As an expert, he contributes to working groups focusing on crossfunctional subjects such as the convergence between transfer prices and customs value.

FIELDS OF INTERVENTION


ADVICE ON CUSTOMS MATTERS

Cost reduction and customs risks management and control by designing and implementing appropriate solutions:

echanges-mondiaux

  • Tariff classification of your products, materials and components (review of your customs nomenclatures, Tariff suspensions, Binding Tariff Information, …) ;
  • Using free trade agreements to mitigate customs duties (« Treaty shopping », Approved Exporter status, preparing documentation for justifying the preferential origin);
  • Customs value (elements to be added to or deducted from the price to be paid, taking into account your company’s transfer pricing policy should you be part of an international group, use of the first sale arrangements in a chain of transactions, ruling requests, …) ;
  • Audit, design and implementation of customs regimes, procedures and status:
    • Economic regimes allowing to offset customs duties
      (inward/outward processing relief, end use, customs warehouse, free zone);
    • Single authorisations allowing to centralise your overall operations in Europe in one single member State;
    • Authorised Economic Operator status
      (Community certification granted to operators whose customs procedures were considered reliable further to an audit. Recognised at an international level, it contributes to streamline your trade exchanges and makes easier your access to simplified procedures both at a national and a Community level).

CUSTOMS AND TAX* LITIGATION

Assistance during customs audits and controls

In case of a litigation, assistance during the administrative1 and judicial phases
* Indirect taxes (wines, alcohols, tobacco), consumption taxes on energy products, environmental taxes (TGAP)

« MADE IN » AND BRAND MANAGEMENT

Companies of the Luxury sector, notably request the assistance of LE GALL CONSEIL for its expertise in this complex area:

  • “made in” origin marking
    • Verifying / determining the country of origin of your products in case of successive manufacturing operations in different countries or in case of incorporation of non originating components
      N.B: The “made in” marking is mandatory for your imports into certain countries
  • Counterfeiting
    • Drafting and lodging of your requests for intervention by the customs Authorities;
    • Assistance in the context of customs withholding of goods suspected to counterfeit an intellectual property right (brands, designs and models, patents).

ANTI-DUMPING

LE GALL CONSEIL benefits from a recognized expertise in anti-dumping matters. Our firm assists Community companies and industries suffering from dumping practices during the different phases of the antidumping procedure carried out by the European Commission (DG TRADE).

Our assistance proved to be decisive in the following phases:

  • Initial complaint of the Community industry;
  • Renewal of existing measures (« request for an Interim or Sunset review »);
  • Circumvention of existing measures (« request for a Circumvention review »).

NORMS, DUAL USE GOODS, WAR MATERIALS

CUSTOMS AND TAX TRAININGS

LE GALL CONSEIL offers you, in partnership with ED EDITIONS, trainings in the following fields:

  • The « pillars » of the customs declaration: tariff classification, origin, customs value
  • Customs value
  • Deepening the rules of preferential origin
  • Tariff classification and determination of the origin of textile garments and shoes
  • Anti-dumping duties and Trade defence instruments

We also elaborate and provide, upon request, training courses fulfilling your specific needs in the field of customs Law, excise taxes (indirect contributions, energy products), and environmental taxes.

CONTACT US

4 avenue des Ternes
75017 Paris
Tel: +33 140 540 329