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Section V: Export or delivery to another Member State of the European Union

Article 543 of the French General Tax Code

Works of gold, silver or platinum may, under the conditions laid down by decree in the Council of State, be exported or be the subject of a delivery to another Member State of the European Union without the domestic hallmarks…

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Article 545 of the French General Tax Code

Only goldsmiths, jewellers and jewellery manufacturers are authorised to manufacture gold, silver or platinum articles in any other non-legal capacity exclusively for shipment to other Member States of the European Community or for export to third countries. Articles manufactured in this way may under no circumstances, on pain of seizure, be delivered for domestic consumption and they shall never bear the hallmarks of the guarantee. They must be marked, immediately…

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Article 546 of the French General Tax Code

All the provisions of the legislation on trade in gold, silver and platinum materials, compatible with those of article 545. A report will be drawn up for any shortages found in works manufactured with a view to export or delivery to another Member State of the European Union.

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