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Article 575 I of the French General Tax Code

1. Is deemed to hold manufactured tobacco for commercial purposes within the meaning of 4° of 1 of I of Article 302 D any person who transports in an individual means of transport assigned to the transport of persons more than : 1° Two hundred cigarettes; 2° One hundred cigarillos, i.e. cigars weighing no more than three grams each; 3° Fifty cigars, other than cigarillos; 4° Two hundred and fifty…

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Article 575 J of the French General Tax Code

It is forbidden for anyone to possess utensils, machines or mechanical devices such as mills, graters, tobacco choppers, spinning wheels, scaferlati machines, carrot presses and others of any form whatsoever, suitable for the manufacture or spraying of tobacco. .

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Article 575 K of the French General Tax Code

It is forbidden for anyone to professionally manufacture cigarettes with tobacco for others or to accidentally manufacture cigarettes with tobacco for profit except under the conditions set out in the decree referred to in 2 of Article 565 (1) or, when this manufacture is carried out in the consumer’s home within the limits of his personal needs, by himself, by the members of his family or by people in his…

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Article 575 M of the French General Tax Code

In respect of manufactured tobacco imported into the departments of metropolitan France, infringements of the provisions of articles 571 and 575 E bis shall be investigated, recorded, prosecuted and punished as in customs matters (1). (1) Amendments to the law.

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