Article 82 sexies of the French Customs Code
November 8, 2023
The Director General of Customs and Excise shall lay down the conditions for the application of this chapter by order.
The Director General of Customs and Excise shall lay down the conditions for the application of this chapter by order.
1. Goods intended for export must be taken to a customs office or to a place designated by the customs service. 2. On land borders, it is forbidden for carriers to take any route intended to bypass or avoid Customs offices.
For the purposes of this Title, duties and taxes mean charges declared, collected and controlled in accordance with the same procedures and subject to the same penalties, guarantees, securities and privileges as customs duties.
1. All imported or exported goods must be covered by an accounting declaration assigning them a customs procedure. 2. Exemption from duties and taxes, either on entry or on exit, does not dispense from the obligation laid down in this Article.
1. The declaration must be lodged at a customs office open for the intended customs operation. 2. The declaration must be lodged at the latest before the expiry of a period set by the Director General of Customs and Excise, starting from the arrival of the goods at the office or in the places designated by the customs service. This deposit must take place during the hours set by the…
The conditions under which a customs representative may provide his services pursuant to Article 18 of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 establishing the Union Customs Code are laid down by the order provided for inArticle 17a of this Code.
In addition to the compulsory information provided for in II ofarticle 289 of the General Tax Code, the customs representative shall mention on the invoices issued for his principals the date of payment to the customs accountant of the duties and taxes paid on importation pursuant toarticle 114 of this Code.
1. Declarations must be made in writing except where, in application of Community regulations in force, an oral declaration is substituted. 1 bis. In the cases for which the list and conditions of application are laid down by orders of the Minister responsible for customs, declarations may be made electronically. These decrees shall in particular lay down the conditions for identifying declarants and the procedures for keeping documents which must…
When several items are included on the same declaration form, each item is considered to have been declared separately.
It is forbidden to present as a unit in the declarations several closed packages joined together in any way whatsoever.
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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