Judicial principles and studies
Financial rights / Limitation in customs claims
Brief summary: customs claims for duties and taxes established by a final judgment are treated as financial-department rights and are subject to Civil Code limitation rules under Art. 247(j), as read with Art. 461(2).
Tax and banking
Judicial principles and studies
Updated: 10 September 2026
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Brief summary: customs claims for duties and taxes established by a final judgment are treated as financial-department rights and are subject to Civil Code limitation rules under Art. 247(j), as read with Art. 461(2).
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Subject
The official points state that when a claim by the Director General of Customs concerns duties and taxes whose entitlement was established by a final judicial judgment, that claim falls under the designation of "financial department rights" in Article 247(j) of the Customs Law. Article 461(2) indicates that rights established by judicial judgment are not governed by Article 245, but by Article 247(j), which refers to the limitation periods and time limits set out in the Civil Code.
Summary
If a customs claim for duties and taxes is confirmed by a final judgment, it is classified as a financial-department right under Art. 247(j), and civil-code rules on limitation and time-bars apply pursuant to Art. 247(j) as read with Art. 461(2). This content is an educational summary and does not constitute judicial text or legal advice.
Practical significance
The practical effect is that the computation and expiry of rights and applicable time limits in such claims are governed by civil-code limitation rules rather than by Article 245 of the Customs Law. Relevant parties should consider this legal characterization when assessing time-bar issues. This is an educational summary and not legal advice.
Frequently asked questions
Subject?
The official points state that when a claim by the Director General of Customs concerns duties and taxes whose entitlement was established by a final judicial judgment, that claim falls under the designation of "financial department rights" in Article 247(j) of the Customs Law. Article 461(2) indicates that rights established by judicial judgment are not governed by Article 245, but by Article 247(j), which refers to the limitation periods and time limits set out in the Civil Code.
Summary?
If a customs claim for duties and taxes is confirmed by a final judgment, it is classified as a financial-department right under Art. 247(j), and civil-code rules on limitation and time-bars apply pursuant to Art. 247(j) as read with Art. 461(2). This content is an educational summary and does not constitute judicial text or legal advice.
Practical significance?
The practical effect is that the computation and expiry of rights and applicable time limits in such claims are governed by civil-code limitation rules rather than by Article 245 of the Customs Law. Relevant parties should consider this legal characterization when assessing time-bar issues. This is an educational summary and not legal advice.
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