French Customs Code

A free zone is any territorial enclave established for the purpose of treating goods therein as not being in the customs territory for the application of customs duties and taxes to which they are liable on importation, as well as quantitative restrictions.

1. On the joint proposal of the Minister for the Economy and Finance and the Minister(s) concerned, after consultation with the local authorities and public establishments concerned, the free zone is established by a decree issued by the Council of State, which determines the operating procedures and boundaries of the zone and specifies the operations that will be authorised therein. 2. The decree establishing the free zone grants it to…

1. Subject to the provisions of 2, 3 and 4 below, goods of any kind, irrespective of their quantity and irrespective of their country of origin, provenance or destination, are admitted to free zones. 2. The above provisions shall not preclude the application of prohibitions or restrictions justified on grounds of public morality, public policy, public security, the protection of health and life of humans and animals or the preservation…

Goods placed in free zones may be subject to: 1° Loading, unloading, transhipment or storage operations ; 2° Handling as provided for in article 153-1 above; 3° Processing, working or additional labour, under the conditions and in accordance with the procedures laid down for inward processing; 4° Disposal or release for consumption, in accordance with the terms and conditions laid down by the decree establishing the scheme.

1. Subject to the provisions of 4 and 5 below, and unless special provisions are made to the contrary, goods placed in free zones may, on leaving the free zone, be put to the same uses as if they had been imported directly and under the same conditions. 2. When goods placed in free zones are released for consumption, the customs duties and taxes payable on importation are levied, subject…

The provisions of this Title are without prejudice to the rules established by international treaties in force.