Article 308 of the French General Tax Code
Any holder of apparatus or portions of apparatus suitable for the distillation, manufacture or ironing of eaux-de-vie or spirits, is required to make a declaration to the administration, within five days of coming into possession, stating the number, nature and capacity of his apparatus or portions of apparatus. The appliances are, where applicable, hallmarked. The appliances must remain sealed during periods when they are not in use. They may be…