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Article 548 of the French General Tax Code

Works imported from a non-EU country must be presented to the customs authorities for customs clearance. After the responsibility stamp has been affixed at the importer’s premises, the works are then forwarded to the office of guarantee or approved inspection body for testing and marking except : a. In the case of works referred to in a and b of Article 524 bis. However, these works must bear the responsibility…

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Article 549 of the French General Tax Code

When works from another Member State of the European Community or another State party to the Agreement establishing the European Economic Area or from Turkey are placed on the market which do not bear a maker’s or responsibility mark and a title mark under the conditions laid down in the fifth paragraph of article 548 and brought into France by virtue of the exceptions provided for in the last paragraph…

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