Article 306 of the French General Tax Code
November 8, 2023
No one may import, acquire free of charge or for a consideration, hire out or have repaired or transformed an appliance or parts of appliances suitable for the distillation, manufacture or pressing of eaux-de-vie or spirits without having been expressly authorised to do so by the authorities in advance under conditions laid down by decree (1). Proof of this authorisation must be provided to the importer, seller, donor, lessor, repairer…
