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Article 406 of the French Customs Code

1. Convictions against several persons for the same act of fraud are joint and several, both for pecuniary penalties in lieu of confiscation and for fines and costs. 2. This is different only in respect of offences under articles 53-1 and 61-1 above which are punishable by individual fines.

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Article 407 of the French Customs Code

The owners of the fraudulent goods, those responsible for importing or exporting them, those involved in the fraud, accomplices and adherents are all jointly and severally liable for payment of the fine and may be ordered to pay the fine, sums in lieu of confiscation and costs.

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