Article 408 of the French Customs Code
November 8, 2023
There are five classes of customs offences and three classes of customs offences.
There are five classes of customs offences and three classes of customs offences.
Any attempt to commit a customs offence is considered to be the offence itself.
Article 707-6 of the Code of Criminal Procedure applies to customs fines.
1. Any infringement of the provisions of the laws and regulations that the customs administration is responsible for enforcing shall be punishable by a fine of between 300 euros and 3,000 euros, where such irregularity is not more severely punished by this Code. 2. The provisions of the preceding paragraph shall apply in particular to a) any omission or inaccuracy relating to any of the particulars which declarations must contain…
1. A fine of between one and two times the amount of duties and taxes evaded or compromised shall be imposed for any infringement of the provisions of the laws and regulations that the customs administration is responsible for enforcing where the result of this irregularity is to evade or compromise the recovery of any duty or tax and where it is not specifically punishable under this Code. 2. The…
Any person who improperly obtains the reduced rate for diesel fuel set out in article L. 312-61 of the French Goods and Services Tax Code is liable to a fine of between one and two times the undue amount.
The following offences are punishable by confiscation of the contested goods and a fine of between €300 and €3700 where they are not specifically punishable under article 414-2 : 1° any act of smuggling as well as any act of importing or exporting without declaration when the offence does not involve manufactured tobacco products, goods prohibited on entry, goods subject to domestic consumption taxes, or goods prohibited or taxed on…
The following shall be liable to a fine of €3,700: 1° Any infringement of the provisions of a of 1 of Article 53 ; 2° Any refusal to provide the documents and information requested by customs officers in the exercise of the right of disclosure provided for in Article 65 or any behaviour that hinders disclosure. This fine applies per request, if all or some of the documents or information…
A fine of 1,500 euros shall be imposed for obstructing access to, or the reading or seizure of, computerised records or documents, as referred to in b and c of 2 of Article 64, in cases other than those punishable under Article 416.
The following are punishable by three years’ imprisonment, confiscation of the object of fraud, confiscation of the means of transport, confiscation of objects used to conceal the fraud, confiscation of property used to commit the offence or intended to be used to commit the offence and of which the offender is the owner or, subject to the rights of the owner in good faith, of which he has free disposal,…
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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