Article 399 of the French Customs Code
1. Anyone who has participated as an interested party in any way in the offences provided for in articles 414, 414-2 and 415 shall be liable to the same penalties as the perpetrators of the offence and, in addition, to the disqualification penalties provided for in article 432 below. 2. The following are deemed to be interested parties a) Natural or legal persons who have an interest in the fraud…