1. All imported or exported goods must be covered by an accounting declaration assigning them a customs procedure. 2. Exemption from duties and taxes, either on entry or on exit, does not dispense from the obligation laid down in this Article.
1. The declaration must be lodged at a customs office open for the intended customs operation. 2. The declaration must be lodged at the latest before the expiry of a period set by the Director General of Customs and Excise, starting from the arrival of the goods at the office or in the places designated by the customs service. This deposit must take place during the hours set by the…
The conditions under which a customs representative may provide his services pursuant to Article 18 of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 establishing the Union Customs Code are laid down by the order provided for inArticle 17a of this Code.
In addition to the compulsory information provided for in II ofarticle 289 of the General Tax Code, the customs representative shall mention on the invoices issued for his principals the date of payment to the customs accountant of the duties and taxes paid on importation pursuant toarticle 114 of this Code.
1. Declarations must be made in writing except where, in application of Community regulations in force, an oral declaration is substituted. 1 bis. In the cases for which the list and conditions of application are laid down by orders of the Minister responsible for customs, declarations may be made electronically. These decrees shall in particular lay down the conditions for identifying declarants and the procedures for keeping documents which must…
When several items are included on the same declaration form, each item is considered to have been declared separately.
It is forbidden to present as a unit in the declarations several closed packages joined together in any way whatsoever.
1. Persons authorised to lodge accounting declarations, where they are not in possession of the information necessary to draw them up, may be authorised to examine the goods before declaration and to take samples. They must then submit a provisional declaration to the customs authorities, which may in no case release them from the obligation to make an accounting declaration. 2. Any manipulation likely to alter the presentation of goods…
1. Customs officials shall immediately register accounting entries which they have accepted as admissible. 2. Declarations which are irregular in form or which are not accompanied by the documents required to be produced shall be deemed inadmissible. 3. Where, in a declaration, there is a contradiction between a statement, in letters or figures, worded in accordance with customs terminology and a statement which does not conform to this terminology, the…
For the application of this Code, and in particular of duties and taxes, prohibitions and other measures, declarations lodged in advance only take effect, with all the consequences attached to registration, from the date on which proof is provided, under the conditions and within the time limits laid down in Article 85 above, of the arrival of the goods and provided that the said declarations satisfy the conditions required on…
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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