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…