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Chapter III: Assessment and payment of duties and taxes

Article 108 of the French Customs Code

1. Subject to the provisions of Article 99a, the duties and taxes to be levied are those in force on the date of registration of the retail declaration. 2. In the event of a reduction in the rate of customs duties, the declarant may request the application of the new tariff which is more favourable than that which was in force on the date of registration of the itemised declaration…

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Article 110 of the French Customs Code

1. Duties and taxes assessed by the customs service are payable in cash. 2. Officials responsible for collecting duties and taxes are obliged to issue receipts. 3. Registers of payment of duties and taxes may consist of sheets drawn up by mechanographic processes and then bound.

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Article 111 of the French Customs Code

1. Duties and taxes are not payable on goods which the customs administration accepts to be abandoned in its favour. 2. Goods whose surrender is accepted by the customs administration shall be sold under the same conditions as goods surrendered by transaction.

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