Article 358 of the French Customs Code
November 8, 2023
1. Proceedings arising from customs offences recorded in a seizure report shall be brought before the competent court in accordance with the provisions of the Code of Criminal Procedure. 2. Disputes relating to the claim, to requests made pursuant to Article 352 and those relating to decisions on guarantees shall be brought before the judicial court within whose jurisdiction the customs office, specialised department or regional customs directorate where the…
