Article 277 A of the French General Tax Code
I. – The following transactions are carried out under suspension of payment of value added tax: 1° The supply of goods intended to be placed under one of the following arrangements provided for by the Community regulations in force: customs clearance, warehouses and temporary storage areas, import or export warehouses, inward processing; 2° The supply of goods intended to be placed under one of the following arrangements: a. The suspensive…