Decrees issued by the Minister for the Economy and Finance and the Ministers responsible shall determine, as necessary, the conditions for the application of this chapter.
Decrees issued by the Minister for the Economy and Finance and the Minister for Industry lay down : a) the conditions under which the customs administration may authorise the temporary export of products sent outside the customs territory to receive additional labour ; b) the conditions under which these products will be subject to the payment of import duties and taxes on re-importation, subject to the provisions relating to value…
1. Special depots are establishments approved by the Director General of Customs and Excise and placed under the control of the customs administration in which petroleum products that have already been cleared through customs under a special customs or tax regime may be stored pending their delivery to users. Authorisation to operate a special depot is issued by the Director General of Customs and Excise. 2. The rules for setting…
1. Quantities of products cleared through customs for use in special depots which cannot be presented to the customs department during its inspections and whose delivery to users benefiting from the special customs or tax arrangements cannot be justified are liable to the duties and taxes payable on products of the same type under the normal arrangements, less any duties and taxes payable under the special arrangements. The customs declarant…
1. Animals belonging to the categories referred to in Article 208 below which come from outside to graze in the Customs territory must be the subject of acquits-à-caution by which the importers undertake : a) to re-export them out of the customs territory within the time limit set ; b) to comply with the obligations laid down by the law and customs regulations and to bear the penalties applicable in…
1. Animals belonging to the categories referred to in Article 208 below which are to graze outside the Customs territory must be the subject of acquits-à-caution by which the exporters undertake to reintroduce them into this territory within the same time limit. (2) (Repealed) 3. Animals which give birth during grazing outside the Customs territory are considered to be of foreign origin.
Orders issued by the Director General of Customs and Excise shall determine the terms and conditions for the application of Articles 179 and 180 above.
1. Compensatory interest charged in accordance with the conditions laid down in the Community regulations applicable to inward processing arrangements under the suspension system shall be assessed and recovered in the same way as customs duties. 2. The proceeds of this interest shall be allocated to the State budget.
1. The Customs Department shall automatically place in storage : a) goods which, on importation, have not been declared in detail within the legal time limit ; b) goods which remain in customs for any other reason. 2. Where the goods have no market value, Customs may have them destroyed.
Goods held in customs custody are recorded in a special register.
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is a Registered Trademark of
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182, rue de Rivoli
75001, Paris France
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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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