In 5° of Article 706-167, the reference: “to the second and third paragraphs of Article 414 of the Customs Code” is replaced, in New Caledonia, by the reference: “to the second and third paragraphs of Article 414 of the Customs Code applicable in New Caledonia”, in French Polynesia, by the reference: “to the third and fourth paragraphs of Article 414 of the Customs Code applicable in French Polynesia”, and in Wallis and Futuna, by the reference: “to the second and third paragraphs of Article 414 of the Customs Code applicable in Wallis and Futuna”.