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Article 451 of the French General Tax Code

The beverages must be taken, to the declared destination, within the time limit stated on the consignment. This time limit is fixed in view of the distances to be covered and the means of transport. If the consignment has to travel successively by various modes of transport, a special time limit is fixed for the first journey to the railway station or to the point of departure of the vehicles…

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Article 454 of the French General Tax Code

Any operation necessary for the preservation of the beverages (decanting, pouring or lowering) is permitted during transport, but only in the presence of the agents of the administration, who will note this on the back of the consignments. If an accident of force majeure necessitates the rapid unloading of a vehicle or boat or the immediate decanting of liquids, these operations may take place without prior declaration, it being the…

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