French Customs Code

Transit is the right to transport goods under customs control either to or from a specific point in the customs territory. Unless otherwise provided, goods sent in transit benefit from the suspension of duties, taxes, prohibitions and other economic, fiscal or customs measures applicable to such goods. In the case of goods declared for export, transit also guarantees fulfilment of the conditions to which the effects of export are subject.

1. Goods permanently excluded from the transit procedure shall be designated by decree of the Council of State issued on the report of the Minister for the Economy and Finance. 2. Decrees issued by the Minister for Economic Affairs and Finance after consultation with the other ministers concerned may impose other temporary exclusions depending on the economic situation.

1. Transit shipments are carried out under the conditions set out in articles 120 to 124 above. The Director General of Customs and Excise may authorise, by way of derogation from the provisions of 2 of article 120 above, the replacement of the detailed declaration by a summary declaration. 2. They must be completed within the time limits set by the customs service which may, in addition, impose an itinerary…

Goods presented to the customs service on departure must be presented, together with the acquits-à-caution or documents in lieu thereof: a) en route, at the request of the Customs Department ; b) at destination, at the customs office or in the places designated by the customs service.

No discharge shall be given in respect of commitments entered into unless, at the office of destination, the goods : -have been placed in customs clearance warehouses or areas, or in export warehouses or areas, in accordance with the conditions laid down in Articles 82a to 82e and 115-3-4 above ; -have been exported ; -or have been the subject of a declaration assigning them a new customs procedure.

When declared for consumption at the office of destination, goods carried in transit are subject to the duties and taxes applicable to them at the rates in force on the date of registration of the retail declaration for consumption, except where the provisions of Article 108 (2) above apply.

Orders issued by the Director General of Customs and Indirect Taxation will, where necessary, lay down the detailed rules for the application of articles 125 to 130 above.