Paragraph 1: Confiscation.

1. In the case of the offences referred to in articles 424-2°and 427-1°, confiscation may only be ordered in respect of the objects of fraud. However, the goods concealing the fraud and the means of transport used to unload and remove the fraudulent items shall be confiscated if it is established that the owner of these means of transport is an accomplice of the fraudsters. 2. In the event of…

Where it has not been possible to seize the items liable to confiscation or where, having been seized, the customs authorities so request, the court shall, in lieu of confiscation, order the payment of a sum equal to the value represented by the said items and calculated on the basis of the domestic market price at the time when the fraud was committed.