Chapter V: Continental shelf and economic zone.

Products extracted from the continental shelf or the exclusive economic zone are considered as extracted from a new part of the customs territory. For the purposes of tax legislation, the same products must be considered as having been extracted from mainland France.

Industrial equipment, as well as the products required for their operation and maintenance, used on the continental shelf or in the exclusive economic zone for the exploration or exploitation of hydrocarbons and other mineral and organic substances, the list of which is set by decree, are exempt from import customs duties.