Article 459 of the French Customs Code
November 8, 2023
1. Any person who contravenes or attempts to contravene the laws and regulations governing financial relations with foreign countries, either by failing to comply with reporting or repatriation obligations, or by failing to observe the prescribed procedures or formalities required, or by failing to obtain the required authorisations or by failing to comply with the conditions attached to such authorisations, shall be liable to imprisonment for a term of five…
