Article 293 A of the French General Tax Code
1. On importation, the chargeable event occurs and the tax becomes chargeable at the time when the goods are deemed to be imported, within the meaning of 2 of I of Article 291. The import declaration means the customs declaration, within the meaning of Article 5(12) of the Union Customs Code, including for the trade referred to in Article 1(3) of the same code. 2. The person liable for the…