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Article 184 of the French Customs Code

1. Goods in bonded warehouses remain at the risk of their owners; their deterioration, alteration or loss while in bonded warehouses shall not give rise to any claim for damages, whatever the cause. 2. Expenses of any kind resulting from the constitution and stay in the warehouse shall be borne by the goods.

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Article 185 of the French Customs Code

Customs officers may only open packages held in customs custody and check their contents in the presence of the owner or consignee or, failing this, and at the request of the customs administration, a person appointed by the president of the judicial court within whose jurisdiction the customs office is located. This appointment may only be made on expiry of a period of eight days following notification by registered letter…

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Article 186 of the French Customs Code

1. Goods that have not been removed within a period of four months from the date of their entry in the deposit register shall be sold by public auction. 2. Goods that are perishable or in a poor state of preservation may be sold immediately with the authorisation of the president of the judicial court. 3. Goods with a value of less than 152 euros that have not been removed…

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Article 187 of the French Customs Code

1. Goods shall be sold by the Customs Administration to the highest and last bidder. 2. The goods are sold free of all duties and taxes levied by the customs authorities, with the right for the successful bidder to dispose of them for all destinations authorised by the laws and regulations in force.

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Article 188 of the French Customs Code

1. The proceeds of the sale shall be applied, in order of priority and up to the amount of the proceeds : a) to the payment of costs and other incidental expenses of all kinds incurred by the Customs or on their instructions in setting up and keeping the goods in storage and in selling them ; b) the recovery of duties and taxes to which the goods are liable…

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Article 190 of the French Customs Code

Petroleum products and coal intended for bunkering ships, excluding pleasure craft and sports vessels, sailing at sea or on waterways flowing into the sea as far as the last customs office located upstream in the coastal department are exempt from customs duties, as are, within limits defined by decree, those intended for bunkering ships sailing on international waterways or parts of waterways. A decree by the Minister for the Economy…

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Article 191 of the French Customs Code

1. Foodstuffs and provisions not exceeding the necessary brought on board by ships coming from abroad are not subject to customs duties when they remain on board. 2. Foodstuffs and provisions may only be brought into the customs territory after detailed declaration and payment of the duties and taxes due.

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Article 192 of the French Customs Code

1. Foodstuffs and provisions not exceeding what is necessary on board ships bound for foreign countries are not subject to customs duties. 2. If the quantities to be taken on board appear to be too great, in relation to the number of crew and passengers and the presumed duration of the voyage, the customs administration may require the shipowners or captains to have these quantities determined by the commercial court…

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Article 193 of the French Customs Code

Foodstuffs taken on board in a port other than the port of departure will be mentioned on the embarkation permit, except, in the event of difficulty in determining quantities, in accordance with the provisions of the previous article.

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Article 194 of the French Customs Code

On the return of a French ship to a port in the customs territory, the captain shall present the embarkation permit he took on departure; any food or provisions remaining shall be unloaded, after declaration, free of all duties and taxes.

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