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Article 195 of the French Customs Code

Petroleum products used to refuel aircraft on commercial routes beyond the customs territory of mainland France are exempt from customs duty.

Original in French 🇫🇷
Article 195

Sont exemptés des droits de douane les produits pétroliers destinés à l’avitaillement des aéronefs qui effectuent des liaisons commerciales au-delà du territoire douanier de la France continentale.

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