Sylvain Guelton

Sylvain advises on international trade regulations and EU customs matters in France, Belgium and Luxembourg. He has also gained extensive experience on audits and pre-litigation files against French Customs (customs valuation, preferential origin and tariff classifications) He is involved in several voluntary disclosures on customs and export control issues.

He also assisted public authorities (the European Commission, governments and customs authorities). Sylvain supported Luxembourg customs for six years in implementing its new customs clearance system as part of the UCC Work Programme, and the European Commission on several Single Window projects.

Sylvain is also experienced in excise (alcohol, energy products and tobacco) and any form of environmental taxes in France and Belgium. He also helps clients to navigate the requirements of the EU Carbon Border Adjustment Mechanism (CBAM) and its implication on supply chains and data availability and quality.

Sylvain assists clients on export controls and EU sanctions, namely in France. In this regard, Sylvain has recently been granted a certification from the Paris Bar to conduct internal investigations (2024).

• Assisted a large e-commerce multinational on a series of complex customs valuation issues with transfer pricing implications.

• Assisted a chemical manufacturer in France in a large litigation file on customs valuation, involving royalty payments and transfer pricing.

• Assisted several clients active in the food and chemical industries during audits in France on customs classification.

• Assisted clients on complex voluntary disclosure involving wrong preferential origin claims and customs valuation.

• Assisted clients on their application to the Authorised Economic Operator (AEO) authorisation.

• Assisted airlines and logistic providers on the new UCC customs clearance system requirements (e.g. ICS 2, Delta I/E).

• Seconded as a EMEA Trade Manager in an oil lubricant leading company based in France.

• Conducted a comprehensive CBAM impact assessment for a leading mining company manufacturing and exporting to the EU.

• Assisted several clients in France (airport operators; company active in the hygiene sector; energy storage company; traders of energy products) to obtain excise favourable treatments;

• Assisted a large beverage company in France and distributors in Belgium in implementing and managing their excise structure (including the allocation of the product to the correct excise category).

• Assisted an oil & gas company in France during a customs investigation because of potential prohibited exports to Russia.

• Performed a large internal audit on export control compliance of a Belgian-based multinational having activities in Russia.

• Assisted companies in the compliance to EU Sanctions against Russia (including in their licence application under Article 5n of Regulation (EU) 833/2014; compliance to the diamonds and iron and steel prohibitions).