Paragraph 4: Smuggling.

1. Smuggling is defined as imports or exports outside the offices as well as any violation of the legal or regulatory provisions relating to the holding and transport of goods within the customs territory. 2. The following, in particular, constitute smuggling: a) Violation of articles 75, 76-2, 78-1, 81-1 and 83 ; b) fraudulent payments or fraudulent loading carried out either in ports or on the coast, with the exception…

Goods in the category of those prohibited from entry or subject to internal consumption taxes are deemed to have been smuggled in and goods in the category of those prohibited from exit are deemed to have been the subject of an attempt to smuggle out when, even if accompanied by a document certifying that they have been placed under a suspensive customs procedure bearing the express obligation to have it…

1. The goods referred to in articles 215, 215a and 215b shall be deemed to have been imported as contraband if proof of origin is not provided, or if one of the documents referred to in these articles is not presented, or if the documents presented are false, inaccurate, incomplete or inapplicable. 2. They are seized wherever they are found and the persons referred to in Articles 215(1) and (2),…

Animals in the category of those prohibited from entry are deemed to have been imported fraudulently and animals in the category of those whose seizure is prohibited or subject to duties are deemed to be the subject of an attempt to export them as contraband in all the cases of infringement listed below: 1° When they are found in the zone defined in article 208-1 in violation of the provisions…

Except in the case of death, failure to re-import animals sent for grazing abroad under the conditions set out in article 180 above is deemed to be smuggling if the animals are in the category of those whose exit is prohibited or subject to duty.