Article 350 of the French Customs Code
November 8, 2023
The customs administration is authorised to settle with persons prosecuted for customs offences or for infringement of the laws and regulations relating to financial relations with foreign countries, subject to the application of the following provisions: a) when no legal action has been taken, transactions exceeding the limits of competence of the external services of the customs administration must be submitted for an opinion to the tax, customs and foreign…
