Article 341 bis of the French Customs Code
November 8, 2023
1. Customs reports, where they are authentic until falsified, shall be deemed to be evidence of title for the purpose of obtaining, in accordance with common law, authorisation to take all appropriate precautionary measures against persons criminally or civilly liable, in order to guarantee customs debts of all kinds resulting from the said reports. 2. The judge competent to hear the proceedings, including applications for validity, release, reduction or confinement…
