III: Suspensive arrangements

I. – Taxable persons are authorised to receive or import goods free of value added tax if they are destined for a supply for export, an exempt supply under I of article 262 ter, a supply where the place of supply is within the territory of another Member State of the European Union pursuant to 1° of the I of article 258 A or a supply outside France pursuant to…

Any person or company intending to avail itself of a legal or regulatory provision to receive products free of value added tax may be required to present, beforehand, a solvent guarantor who undertakes, jointly and severally with it, to pay the duties and penalties that may be charged to it. The detailed rules for the application of this article shall be laid down by order of the Secretary of State…

I. – The following transactions are carried out under suspension of payment of value added tax: 1° The supply of goods intended to be placed under one of the following arrangements provided for by the Community regulations in force: customs clearance, warehouses and temporary storage areas, import or export warehouses, inward processing; 2° The supply of goods intended to be placed under one of the following arrangements: a. The suspensive…