Article L941-2-1 of the French Commercial code
November 6, 2023
For its application in French Polynesia, Article L. 123-11-5 of the French Commercial Code is supplemented by a paragraph worded as follows: Customs officers are qualified to investigate and establish breaches of the provisions of this chapter and the regulations adopted for its application by persons or organisations carrying out domiciliation activities, as defined by locally applicable regulations. Infringements are recorded in reports, which are authentic until proven otherwise and…
