Article 412 of the French Customs Code
November 8, 2023
The following offences are punishable by confiscation of the contested goods and a fine of between €300 and €3700 where they are not specifically punishable under article 414-2 : 1° any act of smuggling as well as any act of importing or exporting without declaration when the offence does not involve manufactured tobacco products, goods prohibited on entry, goods subject to domestic consumption taxes, or goods prohibited or taxed on…
