The following are punishable by three years’ imprisonment, confiscation of the object of fraud, confiscation of the means of transport, confiscation of objects used to conceal the fraud, confiscation of property used to commit the offence or intended to be used to commit the offence and of which the offender is the owner or, subject to the rights of the owner in good faith, of which he has free disposal,…
The penalties provided for in the first paragraph of Article 414 shall apply : 1° Exporting native gold from French Guiana either without an itemised declaration or under cover of an itemised declaration not applicable to the goods presented, or by concealing the goods from inspection by the customs service; 2° Holding or transporting native gold within the customs radius of French Guyana without presenting either a transport document, or…
Any act of smuggling or undeclared import or export shall be punishable by five years’ imprisonment and a fine of between one and two times the value of the object of fraud, when committed intentionally and when it relates to goods not mentioned in Article 414. The penalties provided for in the first paragraph of this article shall apply to any intentional false declaration, use of a false, inaccurate or…
Those who, by export, import, transfer or set-off, carry out or attempt to carry out a financial transaction between France and a foreign country involving funds that they knew to be derived, directly or indirectly, from an offence provided for by any legislation that customs officers are required to enforce, shall be punished by ten years’ imprisonment, confiscation of the sums involved in the offence or a sum in lieu…
For the purposes of Article 415, the funds or digital assets referred to inArticle L. 54-10-1 of the Monetary and Financial Code are presumed to be the direct or indirect proceeds of one of the offences referred to in Article 415 of this Code when the material, legal or financial conditions of the export, import, transfer, clearing, transport or collection operation do not appear to have any motive other than…
The occupier of the premises is liable to a fine of 50,000 euros, or 5% of the duties and taxes evaded or compromised or of the value of the object of the fraud, whichever amount is higher, for obstructing access to records or documents on a computer medium, or for reading or seizing them, as referred to in b and c of 2 of Article 64, when this obstruction is…
I. – The persons referred to in article 65 quater who make available the software or cash register systems referred to in the same article 65 quater shall be liable to a fine where such software, systems or technical interventions are designed to enable the commission of one of the offences referred to in articles 414, 414-2, 415 and 459, by modifying, deleting or otherwise altering a record stored or…
Any failure to comply with the obligations set out in article 65 quater is punishable by a fine of €10,000 per software package, application or cash register system sold or per customer for whom a service was provided during the year.
Opposing customs officers in the performance of their duties or refusing to comply with their orders in accordance with Article 53 (1)(b) and Article 61 (1) of this Code is punishable by one year’s imprisonment and a fine of €15,000.
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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