Article 354 quater of the French Customs Code
For the application of articles 354 to 354 ter, customs officers shall use the powers provided for in this Code, even if the limitation period provided for in article 351 has expired.
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For the application of articles 354 to 354 ter, customs officers shall use the powers provided for in this Code, even if the limitation period provided for in article 351 has expired.
1. The prescriptions referred to in article 352, paragraph 1 and in article 353 shall not apply and shall become thirty years when, before the terms provided for, a claim is made, an order is made, a promise is made, an agreement is entered into or a special and particular obligation is entered into relating to the subject matter which is repeated. 2. Repealed. 3. The action for recovery of…
The police courts hear customs offences and all customs matters raised by way of exception.
1. The criminal courts shall hear all customs offences and all customs matters raised by way of exception. (2) They shall likewise hear customs offences that are related, ancillary or connected to a customs offence or an offence under ordinary law.
The judicial courts hear disputes concerning the payment, guarantee or reimbursement of debts of any kind recovered by the customs administration and other customs matters that do not fall within the jurisdiction of the criminal courts.
1. Proceedings arising from customs offences recorded in a seizure report shall be brought before the competent court in accordance with the provisions of the Code of Criminal Procedure. 2. Disputes relating to the claim, to requests made pursuant to Article 352 and those relating to decisions on guarantees shall be brought before the judicial court within whose jurisdiction the customs office, specialised department or regional customs directorate where the…
1. Notifications to the customs administration shall be made to the agent representing it. 2. Notifications to the other party shall be made in accordance with the rules of the Code of Civil Procedure.
The provisions of ordinary law relating to the investigation of flagrante delicto offences before the criminal courts are applicable in the case provided for by article 333 above.
At first instance and on appeal, oral hearings are held on the basis of a brief, and there are no legal costs to be repeated on either side.
The rules of procedure in force in the territory are applicable to summonses, judgments, oppositions and appeals.
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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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