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Article 536 of the French General Tax Code

Unmarked works purchased by manufacturers and merchants, even for their personal use, must be presented for inspection within three days or broken. Any gold, silver or platinum work found unmarked at a dealer’s must be seized. The same applies to any work found completed and unmarked at a manufacturer’s, unless, as soon as manufacture is completed, it bears his master hallmark and is recorded in his accounts. The obligations set…

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Article 537 of the French General Tax Code

Manufacturers and merchants of wrought or unwrought gold, silver and platinum or alloys of these metals, and, in general, all persons who hold materials of this kind for the exercise of their profession, must keep a register of their purchases, sales, receipts and deliveries, the form and content of which are defined by order of the minister responsible for the budget. This register must be presented to the public authorities…

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Article 538 of the French General Tax Code

New works deposited with manufacturers and dealers with a view to sale and used works which the said manufacturers have received on deposit, for whatever reason and in particular for repair, must also be entered in this register, under the conditions laid down in article 537, at the time of entry and at the time of exit. Inclusion in the register of used timepieces bearing the current hallmarks is not,…

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Article 539 of the French General Tax Code

Manufacturers and merchants may only purchase from persons known to them or having respondents known to them. When purchases of materials, works, platinum, gold or silver ingots, have been concluded with persons domiciled abroad, the entries to be made in the register provided for in the preceding articles must be supported by receipts certifying that the duties and taxes payable on entry into France have been paid.

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Article 543 of the French General Tax Code

Works of gold, silver or platinum may, under the conditions laid down by decree in the Council of State, be exported or be the subject of a delivery to another Member State of the European Union without the domestic hallmarks…

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Article 545 of the French General Tax Code

Only goldsmiths, jewellers and jewellery manufacturers are authorised to manufacture gold, silver or platinum articles in any other non-legal capacity exclusively for shipment to other Member States of the European Community or for export to third countries. Articles manufactured in this way may under no circumstances, on pain of seizure, be delivered for domestic consumption and they shall never bear the hallmarks of the guarantee. They must be marked, immediately…

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Article 546 of the French General Tax Code

All the provisions of the legislation on trade in gold, silver and platinum materials, compatible with those of article 545. A report will be drawn up for any shortages found in works manufactured with a view to export or delivery to another Member State of the European Union.

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Article 548 of the French General Tax Code

Works imported from a non-EU country must be presented to the customs authorities for customs clearance. After the responsibility stamp has been affixed at the importer’s premises, the works are then forwarded to the office of guarantee or approved inspection body for testing and marking except : a. In the case of works referred to in a and b of Article 524 bis. However, these works must bear the responsibility…

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Article 549 of the French General Tax Code

When works from another Member State of the European Community or another State party to the Agreement establishing the European Economic Area or from Turkey are placed on the market which do not bear a maker’s or responsibility mark and a title mark under the conditions laid down in the fifth paragraph of article 548 and brought into France by virtue of the exceptions provided for in the last paragraph…

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