Section IV: Obligations of taxpayers

I. – Manufacturers, merchants and persons treated as such and guarantee commission agents must take to the guarantee office to which they belong or to an approved inspection body the works which must benefit from the guarantee in order to be tested, titled and marked there, with the exception of those mentioned in a and b of article 524 bis. Professionals authorised to check their products under an agreement with…

Unmarked works purchased by manufacturers and merchants, even for their personal use, must be presented for inspection within three days or broken. Any gold, silver or platinum work found unmarked at a dealer’s must be seized. The same applies to any work found completed and unmarked at a manufacturer’s, unless, as soon as manufacture is completed, it bears his master hallmark and is recorded in his accounts. The obligations set…

Manufacturers and merchants of wrought or unwrought gold, silver and platinum or alloys of these metals, and, in general, all persons who hold materials of this kind for the exercise of their profession, must keep a register of their purchases, sales, receipts and deliveries, the form and content of which are defined by order of the minister responsible for the budget. This register must be presented to the public authorities…

New works deposited with manufacturers and dealers with a view to sale and used works which the said manufacturers have received on deposit, for whatever reason and in particular for repair, must also be entered in this register, under the conditions laid down in article 537, at the time of entry and at the time of exit. Inclusion in the register of used timepieces bearing the current hallmarks is not,…

Manufacturers and merchants may only purchase from persons known to them or having respondents known to them. When purchases of materials, works, platinum, gold or silver ingots, have been concluded with persons domiciled abroad, the entries to be made in the register provided for in the preceding articles must be supported by receipts certifying that the duties and taxes payable on entry into France have been paid.