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Chapter I: Composition of goods on deposit.

Article 182 of the French Customs Code

1. The Customs Department shall automatically place in storage : a) goods which, on importation, have not been declared in detail within the legal time limit ; b) goods which remain in customs for any other reason. 2. Where the goods have no market value, Customs may have them destroyed.

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Article 184 of the French Customs Code

1. Goods in bonded warehouses remain at the risk of their owners; their deterioration, alteration or loss while in bonded warehouses shall not give rise to any claim for damages, whatever the cause. 2. Expenses of any kind resulting from the constitution and stay in the warehouse shall be borne by the goods.

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Article 185 of the French Customs Code

Customs officers may only open packages held in customs custody and check their contents in the presence of the owner or consignee or, failing this, and at the request of the customs administration, a person appointed by the president of the judicial court within whose jurisdiction the customs office is located. This appointment may only be made on expiry of a period of eight days following notification by registered letter…

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