2.I.3. Repeated violations

In the case of violations that may initially be considered minor or of little importance, customs authorities must determine whether violations of an identical nature have been repeated. In such a case, customs authorities must analyze whether the repeated violations are the result of the actions of one or more specific individuals within the applicant's company or whether they are the result of structural deficiencies in the applicant's systems. Customs authorities must also determine whether the type of violation continues to occur, or whether the cause of the violation has been identified by the applicant, whether it has been addressed, and whether it will not recur in the future. On the other hand, if the violation were to recur over various periods of time, this could indicate inadequate internal management by the company in relation to the adoption of measures to prevent the recurrence of such violations.

In the case of repeated violations of tax regulations, the definition established by the competent tax authority must be taken into account.