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Article 431 of the French Customs Code

In addition to the fine incurred for refusal to disclose under the conditions set out in articles 65 and 65d, offenders must be ordered to produce the books, documents or records that have not been disclosed, subject to a penalty of at least €150 for each day of delay. This penalty begins to run from the day on which the parties sign or are notified of the official report drawn…

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