Evguenia Dereviankine

Evguenia Dereviankine

Managing partner, lawyer at PARADIGMES
France

Specialised in environmental and customs law, Evguenia is the founder of PARADIGMES law firm.

PARADIGMES is specialised in the complete life cycle of goods. This cycle starts with the design of the goods and continues through the procurement of raw materials, manufacturing, transport and export/import of the goods. The cycle does not end when the goods are placed on the market, and continues when they are abandoned and enter a waste treatment stream. Recovered and recycled, they re-enter the production process as secondary raw materials. The work of PARADIGMES' lawyers consists in facilitating the passage of the product through all these life cycle stages by assisting economic operators in meeting the legal requirements linked to this cycle and in adapting their commercial strategy to them.

Evguenia's personal area of expertise covers: customs regulations; transport regulations; rules for placing products on the market; industrial environmental law; waste management regulations; customs duties and environmental taxation (including ETS and CBAM). 

Services: consulting, legal

Topics: customs regulations, transport regulations, rules for placing products on the market, industrial environmental law, waste management regulations, customs duties, environmental taxation (including ETS and CBAM)

Content by Evguenia Dereviankine

CBAM as seen by the customs representative

CBAM as seen by the customs representative

Evguenia Dereviankine
Evguenia Dereviankine
03 Mar 2026

Customs representatives navigating the Carbon Border Adjustment Mechanism (CBAM) face responsibilities that vary significantly depending on the type of representation they provide. This article examines how liability is allocated under direct and indirect representation, when a customs broker must obtain authorised CBAM declarant status, and the legal and financial consequences...

sustainability
Explainer
Customs procedure 42 - new rules in France

Customs procedure 42 - new rules in France

Evguenia Dereviankine
Evguenia Dereviankine
18 Feb 2026

The session details the new compliance obligations under customs procedure 42 for non-French importers, distinguishing between EU-established operators and businesses established in third countries, and explaining when a permanent fiscal representative or fiscal agent is required, as well as when VAT registration in France becomes mandatory.

clearance process
Application of Customs Procedure 42 in France and its recent developments

Application of Customs Procedure 42 in France and its recent developments

Evguenia Dereviankine
Evguenia Dereviankine
22 Jan 2026

This article examines Customs Procedure 42 as a tool for optimising import VAT where goods are imported into one EU Member State but released for consumption in another. It focuses on recent regulatory changes in France, highlighting how these amendments affect the application of the procedure, particularly for non-EU established...

taxes and tariffs
Country update
Guide to customs procedures: interview with the author of the book (France)

Guide to customs procedures: interview with the author of the book (France)

Evguenia Dereviankine
Evguenia Dereviankine
22 Dec 2020

“Guide des procedures douanières” (available in French), written by Cyrille CHATAIL, is a compilation of articles that are constantly updated. It is a kind of encyclopedia of EU customs regulation and its interpretation given by authorities, courts, practitioners, etc. The great advantage of this book is that it “moves” together...

compliance
Knowledge
Penalties for customs offences in France

Penalties for customs offences in France

Evguenia Dereviankine
Evguenia Dereviankine
18 Jun 2020

In France, the penalties for customs offences are all criminal in nature and are divided into misdemeanors (offences punishable by fines and custodial sentences) and contraventions (offences punishable only by fines). They vary according to the seriousness of the offence and each provides for minimum and maximum applicable penalties.

compliance
Overviews and comments

Popular articles

CBAM as seen by the customs representative

CBAM as seen by the customs representative

03 Mar 2026

Customs representatives navigating the Carbon Border Adjustment Mechanism (CBAM) face responsibilities that vary significantly depending on the type of representation they provide. This article examines how liability is allocated under direct and indirect representation, when a customs broker must obtain authorised CBAM declarant status, and the legal and financial consequences...

Explainer
sustainability
Application of Customs Procedure 42 in France and its recent developments

Application of Customs Procedure 42 in France and its recent developments

22 Jan 2026

This article examines Customs Procedure 42 as a tool for optimising import VAT where goods are imported into one EU Member State but released for consumption in another. It focuses on recent regulatory changes in France, highlighting how these amendments affect the application of the procedure, particularly for non-EU established...

Country update
taxes and tariffs
Guide to customs procedures: interview with the author of the book (France)

Guide to customs procedures: interview with the author of the book (France)

22 Dec 2020

“Guide des procedures douanières” (available in French), written by Cyrille CHATAIL, is a compilation of articles that are constantly updated. It is a kind of encyclopedia of EU customs regulation and its interpretation given by authorities, courts, practitioners, etc. The great advantage of this book is that it “moves” together...

Knowledge
compliance