Paragraph 2: Special procedures for calculating financial penalties.

When it is not possible to determine the amount of duties and taxes actually due or the actual value of the disputed goods, in particular in cases of infringement of articles 411-2 a, 417-2 c, 421-3°, 423-2° and 426-1°, penalties are assessed on the basis of the highest tariff applicable to the most heavily taxed category of goods of the same type and according to the average value indicated by…

Where the court is convinced that offers, proposals to buy or sell, or agreements of any kind relating to the objects of fraud have been made or entered into at a price higher than the domestic market price at the time when the fraud was committed, it may use this price as a basis for calculating the penalties laid down by this Code according to the value of the said…