French Customs Code

1. Goods designated by order of the Minister for Economic Affairs and Finance and the ministers responsible may be imported under the temporary admission procedure, under the conditions laid down in this chapter, and are intended : a) to undergo processing, working or additional labour in the customs territory (temporary admission for inward processing) ; b) or to be used in the same state. 2. Under the general conditions laid…

1. Except where the provisions of paragraph 2 of this Article apply, goods imported under the temporary admission procedure benefit from the suspension of customs duties and taxes to which they are liable on importation. 2. In the case of equipment intended for the execution of works, orders or decisions granting temporary admission may suspend only a fraction of the amount of duties and taxes.

1. The duration of stay of goods placed under the temporary admission procedure is fixed, up to a maximum of two years, by the order or decision granting temporary admission. 2. However, in exceptional circumstances, the Customs Administration may extend the initial period of stay.

Unless exceptional dispensations are granted by the Director General of Customs and Excise, the temporary admission declaration must be made out in the name of the person who will use or employ the imported goods.

1. In the cases referred to in Article 169-1 a, and subject to the derogation provided for in 2 below, goods imported under temporary admission must be, before expiry of the time limit and after having received the processing, working or additional labour provided for in the order or decision granting temporary admission: a) either re-exported from the customs territory of the European Economic Community ; b) placed in a…

Where the provisions of Article 173 above are applied, and subject to the provisions relating to value added tax, goods released for consumption in the part of the customs territory of destination are liable, in the state in which they were placed under the temporary admission procedure, to import duties and taxes in accordance with the tariffs in force in that part of the customs territory on the date of…

Unless authorised by the customs authorities, goods imported under the temporary admission procedure and, where applicable, the products resulting from their processing or working, may not be transferred during their stay under this procedure.

In the case of temporary admission for inward processing, the orders and decisions provided for in Article 169 above may authorise: a) the offsetting of temporary admission accounts by products resulting from the use, by the tenderer, of goods of the same quality whose technical characteristics are identical to those of the goods imported under temporary admission ; b) where circumstances warrant, the export of compensating products prior to the…

The findings of the laboratories of the Ministry of the Economy and Finance are definitive with regard to : a) the determination of the specific elements of the entry of goods in the temporary admission accounts ; b) the composition of products eligible for offsetting in temporary admission accounts.

The Director General of Customs and Indirect Taxation may, where circumstances justify, and subject to the provisions relating to value added tax, allow temporary admission accounts to be regularised: a) by releasing for consumption compensating products, intermediate products or goods imported under temporary admission, subject to payment of the duties and taxes relating to the imported goods on the date of registration of the declarations of importation under temporary admission….