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Chapter II: Sale of goods in storage.

Article 186 of the French Customs Code

1. Goods that have not been removed within a period of four months from the date of their entry in the deposit register shall be sold by public auction. 2. Goods that are perishable or in a poor state of preservation may be sold immediately with the authorisation of the president of the judicial court. 3. Goods with a value of less than 152 euros that have not been removed…

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Article 187 of the French Customs Code

1. Goods shall be sold by the Customs Administration to the highest and last bidder. 2. The goods are sold free of all duties and taxes levied by the customs authorities, with the right for the successful bidder to dispose of them for all destinations authorised by the laws and regulations in force.

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Article 188 of the French Customs Code

1. The proceeds of the sale shall be applied, in order of priority and up to the amount of the proceeds : a) to the payment of costs and other incidental expenses of all kinds incurred by the Customs or on their instructions in setting up and keeping the goods in storage and in selling them ; b) the recovery of duties and taxes to which the goods are liable…

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