1. Receivers of Customs may allow goods to be removed as and when they are checked and before the obligations laid down in a to c of 1 of Article 113 have been fulfilled, subject to a duly bonded tender. 1 bis. Those liable for value added tax and similar taxes or, where applicable, the persons who, on their behalf, pay this tax to the customs authorities or provide the…
1. Once customs formalities have been completed, goods intended for export by sea or air must be placed on board ships or aircraft immediately. 2. Goods which are to be exported by land must be taken abroad immediately by the most direct route, designated as stated in Article 75 above. 3. By way of derogation from 1 and 2 above, these goods may be kept in a warehouse or in…
The loading and transhipment of goods intended for export are subject to the same provisions as those laid down : a) 1 and 2 of Article 73 above, in the case of export by sea ; b) in 2 of the same article, in the case of export by air.
1. No ship, loaded or in ballast, may leave the port before Customs formalities have been completed and without being provided with : – customs documents concerning the vessel itself and its cargo ; – a manifest endorsed by Customs showing re-export goods originating abroad. 2. The manifest, bills of lading and customs consignment must be produced at the request of any customs officer.
Commanders of the national navy leaving ports must complete all the formalities to which captains of merchant ships are subject.
1. Civil and military aircraft leaving the customs territory may only take off from customs airports. 2. The same provisions as those laid down in articles 78-1, 79, 80-1 and 81 of this Code shall apply to the said aircraft and their cargoes.
1. In relations between two parts of the Customs territory, the Customs service of the territory of departure is authorised, on behalf of the Customs service of the territory of destination, to carry out Customs operations, to collect the amount of duties and taxes which the latter is normally responsible for collecting and to apply, on a general basis, all the legislative or regulatory measures in force for imports into…
1. Goods transported in bond or placed under a customs procedure suspending duties, taxes or prohibitions must be covered by an acquit-à-caution. 2. The acquit-à-caution shall include, in addition to the detailed declaration of the goods, the lodging of a good and solvent guarantee in respect of the non-prohibited goods; the guarantee of the guarantee may be replaced by the deposit of duties and taxes. 3. Persons liable for value…
1. The Director General of Customs and Excise may authorise the replacement of the acquit-à-caution by any document in lieu thereof, valid for one or more operations and offering the same guarantees. 2 He may also prescribe the establishment of acquits-à-caution or documents in lieu thereof to guarantee the arrival at destination of certain goods, the completion of certain formalities or the production of certain documents.
The signing of an acquit-à-caution or a document in lieu thereof entails the obligation for the tenderer to comply with the requirements of the laws, decrees, orders and administrative decisions relating to the operation in question.
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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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