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Article 548 of the French General Tax Code

Works imported from a non-EU country must be presented to the customs authorities for customs clearance. After the responsibility stamp has been affixed at the importer’s premises, the works are then forwarded to the office of guarantee or approved inspection body for testing and marking except : a. In the case of works referred to in a and b of Article 524 bis. However, these works must bear the responsibility…

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Article 549 of the French General Tax Code

When works from another Member State of the European Community or another State party to the Agreement establishing the European Economic Area or from Turkey are placed on the market which do not bear a maker’s or responsibility mark and a title mark under the conditions laid down in the fifth paragraph of article 548 and brought into France by virtue of the exceptions provided for in the last paragraph…

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Article 550 of the French General Tax Code

Anyone wishing to plate or duplicate gold, silver and platinum on copper or any other metal is required to make a declaration to the office of guarantee. Precious metal articles duplicated or plated with precious metal are subject to the provisions of this chapter applicable to the precious metal which forms the body of such articles.

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Article 551 of the French General Tax Code

Only articles covered with precious metal to a titre of at least 500 thousandths and bearing a special maker’s hallmark are entitled to the designation “plated”, “doubled” or “silver-plated”. Silver articles of a legal fineness covered with a layer of gold also of a legal fineness equal to or greater than 750 thousandths are alone entitled to the designation Vermeil. The minimum thickness of the layer of precious metal covering…

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Article 553 of the French General Tax Code

The detailed rules for the application of the articles relating to gold, silver or platinum articles, in particular those relating to the testing or issue of authorisations, the application of hallmarks, the organisation and operation of guarantee offices and approved inspection bodies, shall be laid down by decree, subject to the decrees in the Council of State provided for in l’article 535.

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