French Customs Code

1. Persons authorised to lodge accounting declarations, where they are not in possession of the information necessary to draw them up, may be authorised to examine the goods before declaration and to take samples. They must then submit a provisional declaration to the customs authorities, which may in no case release them from the obligation to make an accounting declaration. 2. Any manipulation likely to alter the presentation of goods…

1. Customs officials shall immediately register accounting entries which they have accepted as admissible. 2. Declarations which are irregular in form or which are not accompanied by the documents required to be produced shall be deemed inadmissible. 3. Where, in a declaration, there is a contradiction between a statement, in letters or figures, worded in accordance with customs terminology and a statement which does not conform to this terminology, the…

For the application of this Code, and in particular of duties and taxes, prohibitions and other measures, declarations lodged in advance only take effect, with all the consequences attached to registration, from the date on which proof is provided, under the conditions and within the time limits laid down in Article 85 above, of the arrival of the goods and provided that the said declarations satisfy the conditions required on…

1. The declarant is authorised to rectify registered declarations subject to the following reservations: a) the correction must be requested : on import, before the customs service has authorised the removal of the goods ; on export, before the goods have left the Customs office or the place designated for that purpose, unless the request relates to elements whose accuracy the Customs service is able to verify, even in the…

1. Orders issued by the Director General of Customs and Excise may lay down simplified customs clearance procedures providing, in particular, that certain particulars of itemised declarations are to be provided or repeated at a later date in the form of supplementary declarations which may be global, periodic or recapitulative in nature. 2. Entries in supplementary declarations are deemed to constitute, with the entries in the declarations to which they…