Paragraph 5: Undeclared imports and exports.

The following constitute undeclared imports or exports 1° Imports or exports by customs offices without an accounting declaration or under cover of an accounting declaration not applicable to the goods presented; 2° Removal or substitution of goods under customs control; 3° Failure to lodge the supplementary declarations provided for in article 100 bis above within the prescribed time limit.

The following are deemed to have been imported without a declaration: 1° goods declared for temporary export, in the event of non-representation or a difference in nature or kind between the said goods and those presented at departure ; 2° objects prohibited from entry or liable to excise duty on energy discovered on board ships within the limits of commercial ports and roadsteads, independently of objects duly declared or making…

Packages in excess of the declared number are deemed to have been imported or exported without declaration.

The following are deemed to be undeclared imports or exports of prohibited goods: 1° any infringement of the provisions of article 38-3 above as well as the fact of having obtained or attempted to obtain the issue of one of the documents referred to in the aforementioned article 38-3, either by counterfeiting public seals, or by making false declarations or by any other fraudulent means ; 2° any false declaration…

The following are deemed to be undeclared imports of prohibited goods: 1° the unlawful landing of the items referred to in article 424-2 above ; 2° failure to lodge the declaration provided for in article 230-2, above, within the prescribed time limit; 3° the fraudulent francization of ships as well as the fact of ships being in territorial waters, roads and ports, under cover of false, falsified or inapplicable on-board…

(1) Any infringement of the provisions, either legislative or regulatory, prohibiting importation, exportation or re-exportation or making exportation or re-exportation subject to the payment of duties or taxes or the completion of specific formalities shall be deemed to be importation or exportation of prohibited goods without declaration, where the fraud has been committed or attempted by the offices and is not specifically punishable by another provision of this Code. 2….

1. Where the provisions of Article 119a above are applied, export or attempted export without declaration shall give rise, independently of the penalties laid down by the legislation of the territory of departure, to the application of the penalties laid down for import without declaration into the territory of destination, provided that the goods in question are prohibited or subject to domestic consumption duties on entry into the territory of…