Expertise

Lawyer Patricio Diaz Gavier is renowned as a leading specialist in customs and excise law. His practice primarily focuses on handling complex disputes with the customs and excise administration before the courts. He is a seasoned litigator with over 20 years of experience. He defends his clients in all stages of the dispute, including but not limited to:

  • Down raids by the customs authorities of company buildings or private home;
  • Interrogations by the customs authorities;
  • The seizure of goods, correspondence, computers;
  • The administrative proceeding and the administrative appeal;
  • Settlement negotiations with the customs authorities;
  • Proceedings before the civil and criminal courts;
  • Proceedings before the Court of Justice of the European Union.

Below, you will find some examples of recent instructions in customs and excise matters against the customs authorities.

Customs matters

Disputes with the customs authorities about the post-clearance recovery of anti-dumping duties

These disputes typically arise following an investigation by the European Anti-Fraud Office “OLAF.” Based on an OLAF investigation, the declared origin of the imported goods is contested, and antidumping duties are reclaimed. OLAF has determined that the imported goods originate from another country subject to antidumping duties. Based on the OLAF report, customs then proceed with the recovery of antidumping duties, potentially accompanied by substantial customs fines, VAT, and other charges. Mr. Diaz Gavier has represented his clients before the courts regarding the recovery of antidumping duties and fines for a variety of goods, including the following goods:

  • E-bikes (China)
  • E-bike parts (China)
  • E-cargo bikes (China)
  • Threaded tube or pipe fittings, of cast iron (China);
  • Organic coates steel products (China);
  • Ceramic tableware and kitchenware (China);
  • Handpallettrucks (China);
  • Bicycles (China);
  • Steel plates (China);
  • Steel cables (China);
  • Fasteners (China);
  • Cast iron (China);
  • Biodiesel (VS, Argentina, Indonesia);
  • Solar panels (China);
  • Spring washers (China).

Disputes with the customs authorities about the recovery of customs duties 

These disputes typically arise because the declared tariff classification, customs value, or origin is contested by customs, or because the conditions of the chosen customs procedure are not adhered to. Customs then seek additional import duties, potentially accompanied by substantial customs fines, VAT, and other levies. Mr. Diaz Gavier has represented his clients before the courts regarding the recovery of import duties and fines for the following goods:

  • Court of Justice of the European Union (customs matters): C-382/23;
  • Court of Justice of the European Union (customs matters): C-719/22;
  • Court of Justice of the European Union (customs matters): C-362/20;
  • Court of Justice of the European Union (customs matters): C-633/19;
  • Court of Justice of the European Union (customs matters): C-397/17 ;
  • General Court: T-201/21.
  • Constitutional court: case 8129;
  • Constitutional court: case 7645;
  • Constitutional Court: cases 7616;
  • Electronic level instruments;
  • Textiles;
  • Car batteries;
  • Vitamin B12 and its derivatives;
  • Choline chloride;
  • L-lysine suphate;
  • Horse feed;
  • Preparations used in animal feeding;
  • Shellfish;
  • Aluminum foil;
  • Bandages;
  • Couscous;
  • Garlic;
  • Meat within quota but without import license;
  • The exportation of controlled items without license;
  • The importation of controlled items without license / surveillance document;
  • The undervaluation of goods;
  • Temporarily imported artworks;
  • Tires;
  • Seed potatoes;
  • Poultry meat;
  • dog chew;
  • Sports shoes;
  • Electronics;
  • Pumps and compressors;
  • Measurement apparatus for airport security;
  • Non-alcoholic beverages;
  • Organic coated steel products;
  • Frozen cranberries;
  • Filterparts;

Disputes with the customs authorities concerning counterfeited goods

These cases typically concern the seizure of goods by the customs authorities because the goods are presumed to be counterfeited. Mr Diaz Gavier has represented both companies seeking the seizure of goods imported in the EU in violation of intellectual property rights as companies having their goods seized for alleged violations of intellectual property rights.

Disputes with the customs authorities concerning the exportation of controlled goods without a license

e.g. the exportation of controlled goods to Iran without the necessary export authorization.

Settlement agreements with the customs authorities

Mr. Diaz Gavier routinely provides counsel to businesses concerning the consideration of settlement agreements proposed by customs authorities and assesses the potential necessity or advisability of voluntary disclosure of customs offenses.

Request for repayment of duties

e.g., biodiesel from Argentina and Indonesia, fittings from cast iron (China); batteries, bandages.

Tariff classification – origin – customs value – customs procedures

Mr Diaz Gavier regularly advises his clients in these areas. Some examples of recent cases include:

  • Tariff classification: e.g., sports articles, beverages, biometric scanners, pumps and compressors, fittings of cast iron; vitamins and animal feed products; spring washers, disassembled goods, choline chloride, Methyl Sulfonyl Methane, polymer A576, vitamin B12 with carrier, lysine sulphate; etc.); dog chew; textile products, etc.; preparation of position paper in support of a classification of a product discussed at the EU Customs Code Committee.
  • Origin: About the preferential and non-preferential origin of goods (e.g., cosmetic products, chocolate, personal care products); requesting a binding origin information; obtaining licenses for approved exporter status;
  • Customs value: About the validity of the method used for customs valuation; corrections to the customs value; disputes on undervaluation (undervaluation of textiles; electronics; sports shoes; diamonds; perishable goods (fruits, vegetables); e-commerce, …); the relevance of unit prices.
  • Duty savings: About the working and processing of goods in the EU to avoid anti-dumping duties on importation;
  • Customs procedures: Including the sale of goods in customs warehouse between license holders in the context of a merger; obtain a license inward processing; the discharge of the transit regime; the transfer of goods between temporary storage facilities; obtaining approved exporter status for exports to partner countries.

Excise matters

Mr Patricio Diaz Gavier represents his clients in excise disputes against the administration of customs and excise duties. Examples of recent matters include:

  • Stockdifferences;
  • Designer fuels;
  • E-commerce of excise goods (distance sales);
  • The sale of cigarettes against a price superior to the maximum authorized price;
  • Alleged excise fraud – fictitious sending and receiving of excise goods;
  • Withdrawal of excise goods from the excise suspension regime;
  • Movement of goods without e-ad or with an incorrect e-ad;
  • Irregular movement of excise goods;
  • Shortage of excise goods upon arrival at destination;
  • Common storage of gas oil;
  • Removal of excise goods before verification;
  • Exportation of excise good prior to filing export declaration;
  • Annulment of an electronic accompanying document after starting the movement of goods;
  • Change of destination of excise goods;
  • The receiver rejects the excise goods;
  • The marking of excise goods;
  • Theft of excise goods from excise warehouse;
  • Non-payment of excise duties after receipt thereof;
  • Withdrawal of excise license for alcoholic beverages with seizure of the available goods;
  • Withdrawal of excise license to manufacture and store fruit juices;
  • Conclusion of settlement agreements with the administration of customs and excise duties;
  • Obtaining warehouse licenses for the storage of excise goods.
Patricio Diaz Gavier