Section 1: Establishment of customs offices.

1. Customs formalities can only be completed at customs offices. 2. Exceptions to this rule may be granted by order of the Director General of Customs and Excise.

1. Customs offices are established and abolished by orders of the Minister of the Economy and Finance on the proposal of the Director General of Customs and Indirect Taxation. 2. When the office is located within the customs radius, the order prescribing its establishment or closure must be posted, at the behest of the Prefect, in the municipality in which the office is located and in neighbouring municipalities.

The customs administration is required to affix to the front of each office, in a conspicuous place, a notice bearing the following words: “Bureau des douanes françaises”.

1. Orders issued by the Director General of Customs and Excise set the opening and closing hours of customs offices. 2. However, customs offices may not be open for less than eight hours from 1st April to 30th September and seven hours from 1st October to 31st March, except in the case of customs annexes whose opening hours may be limited to certain days or even certain hours per week.