Provided for in Article 64 of the Customs Code, the customs house visit is strictly supervised and can only take place, except in cases of flagrante delicto, upon a reasoned order from the Judge of Liberties and Detention (JLD) of the regional customs directorate where the service in charge of the procedure is located.
This order may be appealed to the Court of Appeals, particularly if the order does not mention the elements of fact and law retained by the JLD and which give rise to a presumption of the existence of the fraudulent acts for which proof is sought.
What happens when the order is based on improperly collected documents?
CA Paris, Nov. 27, 2019, No. 18/09545, Easysent v/ Direction nationale du renseignement et des enquêtes douanières (National Customs Intelligence and Investigation Directorate)
L. 65 of the Customs Code. This article provides for a right of communication that allows customs services to ask operators of electronic communications networks and services to provide them with information on private individuals, which may infringe on privacy or the secrecy of correspondence when the scope is not precisely defined.
Decision no. 2011-214 QPC of January 27, 2012 Article 1 - Article 65 of the Customs Code, in its wording prior to Law no. 2004-1485 of December 30, 2004 on rectifying the 2004 Finance Act, as amended by Article 91 of the same law, is consistent with the Constitution.
The judge cancels a home visit which began with the notification of an order indicating to an operator the faculty to be assisted by counsel as the occupant of the premises but omitting this faculty "as the presumed author of the facts". In the context of the home visit under article 64 of the Customs Code, if an operator is informed of his right to be assisted by counsel as an occupant of the premises, but not as an alleged perpetrator, this omission constitutes a violation of the right to call upon counsel and therefore of the right of defense and causes him a grievance.
Consequently, the report concerning the said home visit is declared null and void, the home visit is irregular and the seized documents appearing on the report and listed on the appendix "inventory of seized items" are returned to the operator.