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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…

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Article 309 of the French General Tax Code

Under the conditions determined by the administration, the sealing formality provided for by Article 308 : 1° Holders of test stills, as defined by ministerial order (1); 2° Scientific and educational establishments for apparatus exclusively intended for experiments; 3° Qualified pharmacists; 4° Persons who can justify the need to use distillation apparatus for specific purposes and who do not use any alcoholic substances. However, the benefit of this exception is…

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