Chapter I: General information.

1. The customs territory comprises the territories and territorial waters of mainland France, Corsica, the French coastal islands, Guadeloupe, French Guiana, Martinique, Réunion, Mayotte and Saint-Martin. 2. Free zones, exempt from all or part of the customs regime, may be set up in the aforementioned territories. 3. Foreign territories or parts of foreign territories may be included in the customs territory.

The same customs laws and regulations apply in all parts of the customs territory.

Without prejudice to specific derogation provisions, this Code shall not apply to: 1. The entry of Community goods into the customs territory; 2. The exit of Community goods from the customs territory to other Member States of the European Community.

1. Customs laws and regulations must be applied without regard to the status of persons. 2. Goods imported or exported by the State or on its behalf are not subject to any immunity or waiver.