Section 1: Special provisions for ships.

Petroleum products and coal intended for bunkering ships, excluding pleasure craft and sports vessels, sailing at sea or on waterways flowing into the sea as far as the last customs office located upstream in the coastal department are exempt from customs duties, as are, within limits defined by decree, those intended for bunkering ships sailing on international waterways or parts of waterways. A decree by the Minister for the Economy…

1. Foodstuffs and provisions not exceeding the necessary brought on board by ships coming from abroad are not subject to customs duties when they remain on board. 2. Foodstuffs and provisions may only be brought into the customs territory after detailed declaration and payment of the duties and taxes due.

1. Foodstuffs and provisions not exceeding what is necessary on board ships bound for foreign countries are not subject to customs duties. 2. If the quantities to be taken on board appear to be too great, in relation to the number of crew and passengers and the presumed duration of the voyage, the customs administration may require the shipowners or captains to have these quantities determined by the commercial court…

Foodstuffs taken on board in a port other than the port of departure will be mentioned on the embarkation permit, except, in the event of difficulty in determining quantities, in accordance with the provisions of the previous article.

On the return of a French ship to a port in the customs territory, the captain shall present the embarkation permit he took on departure; any food or provisions remaining shall be unloaded, after declaration, free of all duties and taxes.