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Article 376 of the French Customs Code

1. Seized or confiscated objects may not be claimed by their owners, nor may the price, whether deposited or not, be claimed by creditors, even preferential creditors, except in the case of their recourse against the perpetrators of the fraud. 1a. However, where the fraudulent goods or goods used to conceal the fraud have been seized and provided that they are not prohibited under customs regulations, the goods may be…

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