Article 19 quater of the French Customs Code
1. Levies and compensatory charges established in accordance with the provisions of regulations adopted by the Council of the European Economic Community shall be collected in the same way as customs duties. Infringements shall be recorded and punished, and proceedings investigated and judged, in accordance with Title XII of the Customs Code. Where the Community authorises a Member State to reduce its levies and the other Member States to increase…