Chapter I: General system of acquits-à-caution.

1. Goods transported in bond or placed under a customs procedure suspending duties, taxes or prohibitions must be covered by an acquit-à-caution. 2. The acquit-à-caution shall include, in addition to the detailed declaration of the goods, the lodging of a good and solvent guarantee in respect of the non-prohibited goods; the guarantee of the guarantee may be replaced by the deposit of duties and taxes. 3. Persons liable for value…

1. The Director General of Customs and Excise may authorise the replacement of the acquit-à-caution by any document in lieu thereof, valid for one or more operations and offering the same guarantees. 2 He may also prescribe the establishment of acquits-à-caution or documents in lieu thereof to guarantee the arrival at destination of certain goods, the completion of certain formalities or the production of certain documents.

The signing of an acquit-à-caution or a document in lieu thereof entails the obligation for the tenderer to comply with the requirements of the laws, decrees, orders and administrative decisions relating to the operation in question.

1. The undertakings given by the guarantors shall be cancelled or the sums deposited shall be reimbursed on the basis of the certificate of discharge given by the customs officers. 2. The Director General of Customs and Excise may, in order to prevent fraud, make the discharge of sureties given to guarantee the export or re-export of certain goods subject to the production of a certificate issued by the French…

1. The quantities of goods in respect of which the prescribed obligations have not been fulfilled shall be liable to the duties and taxes in force on the date of registration of the acquits-à-caution or documents in lieu thereof and the penalties incurred shall be determined on the basis of the same duties and taxes or on the basis of the value of the said quantities on the domestic market…