Article 195 of the French Customs Code
November 8, 2023
Petroleum products used to refuel aircraft on commercial routes beyond the customs territory of mainland France are exempt from customs duty.
Petroleum products used to refuel aircraft on commercial routes beyond the customs territory of mainland France are exempt from customs duty.
No port duty or fee on petroleum products delivered to supply ships or aircraft may be instituted and levied for the benefit of any local authority or body (departments, municipalities, chambers of commerce, autonomous ports, airports, etc.), or for the benefit of concessionaires of distribution facilities, unless the creation of such duty or fee has been authorised by decree.
1. Travellers who come to stay temporarily in the customs territory may import, with temporary exemption from the duties and taxes payable on entry, articles intended exclusively for their personal use which they bring with them. Items prohibited from importation are excluded from this measure. 2. The terms and conditions for the application of this article are laid down by orders of the Minister for the Economy and Finance, who…
1. Travellers who are going to stay temporarily outside the customs territory may temporarily export free of exit duties and taxes the articles they take with them which are exclusively for their personal use. Items prohibited from export are excluded from this measure. 2. The procedures for applying this article are laid down by orders of the Minister for the Economy and Finance, who may, in particular, make export subject…
Products extracted from the continental shelf or the exclusive economic zone are considered as extracted from a new part of the customs territory. For the purposes of tax legislation, the same products must be considered as having been extracted from mainland France.
Industrial equipment, as well as the products required for their operation and maintenance, used on the continental shelf or in the exclusive economic zone for the exploration or exploitation of hydrocarbons and other mineral and organic substances, the list of which is set by decree, are exempt from import customs duties.
1. In the area between the land border of the customs territory and a line situated two kilometres inside the line of the customs offices and brigades closest to the foreign country, animals in the categories designated by order of the Minister for the Economy and Finance and the Minister for Agriculture must be declared by their keepers to the nearest customs office. 2. This declaration forms the basis of…
Orders issued by the Minister for the Economy and Finance and the Minister for Agriculture may: a) designate the parts of the area defined in the preceding article where the formality of an open account will not be required ; b) extend to 5 kilometres the distance of 2 kilometres provided for in paragraph 1 of the preceding article in order to facilitate the suppression of fraud.
1. In the area subject to the open account formality, animals may not move or graze without an acquit-à-caution issued by the customs service. 2 (Repealed)
1. Customs officers may carry out such visits, surveys and checks as they deem necessary for the application of the provisions relating to open account, movement and grazing. 2. Security receipts must be produced to them on demand.
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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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