1. Where the provisions of Article 119a above are applied, export or attempted export without declaration shall give rise, independently of the penalties laid down by the legislation of the territory of departure, to the application of the penalties laid down for import without declaration into the territory of destination, provided that the goods in question are prohibited or subject to domestic consumption duties on entry into the territory of destination.
2. The Customs service of the territory of departure is authorised to collect, for the benefit of the budget of the territory of destination, the amount of the pecuniary penalties thus incurred.
3. The provisions of this Article shall only apply in direct relations between the Customs territory, on the one hand, and the overseas territories of the French Republic, on the other hand, subject to the agreement of the qualified authorities of the latter territories.