Article 114 of the French Customs Code
1. Receivers of Customs may allow goods to be removed as and when they are checked and before the obligations laid down in a to c of 1 of Article 113 have been fulfilled, subject to a duly bonded tender. 1 bis. Those liable for value added tax and similar taxes or, where applicable, the persons who, on their behalf, pay this tax to the customs authorities or provide the…