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Chapter III: Forced release.

Article 261 of the French Customs Code

Skippers who are forced to abandon ship due to sea conditions, enemy pursuit or other fortuitous events are required : a) as soon as they enter the maritime zone within the customs radius, to comply with the obligations set out in article 69 above ; b) within twenty-four hours of their arrival in port, to justify, by means of a report, the reasons for their release and to comply with…

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Article 262 of the French Customs Code

Goods on board ships whose forced release is duly justified are not subject to any duty or tax, except where the master is obliged to sell them. If this is not the case, the goods may be unloaded and placed at the expense of the masters or shipowners in a locked room with two different keys, one of which is held by the customs service, until they are re-exported. Masters…

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