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Article 35 bis of the French Customs Code

Where the declared value is lower than the customs value without the declaration of the elements of the value being vitiated by inaccuracy or omission as regards the points of fact and in the absence of fault on the part of the declarant or his principal, the latter shall only be liable for payment of the duties and taxes compromised or evaded.

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Article 36 of the French Customs Code

On export, the value to be declared is that of the goods at the point of exit, plus, where applicable, the cost of transport to the border, but excluding the amount of : a) Exit duties ; b) Internal taxes and similar charges for which the exporter has been given a discharge.

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