The customs administration is liable for the acts of its employees, in the performance of and by reason of their duties only, unless it has recourse against them or their sureties.
Where a seizure made pursuant to article 323-2 above is unfounded, the owner of the goods shall be entitled to compensation interest at the rate of 1% per month of the value of the objects seized, from the time of the seizure until the time they were handed over or offered to him.
If it is not found that there are grounds for seizure, the sum of 0.76 euros must be paid to the person whose home was searched, in accordance with article 64 above, subject to any greater damages to which the circumstances of the visit may give rise.
Owners of goods are civilly liable for the acts of their employees in respect of duties, confiscations, fines and costs.
Guarantors are obliged, in the same way as the principal debtors, to pay the duties and taxes, financial penalties and other sums owed by the debtors whom they have guaranteed.
1. Convictions against several persons for the same act of fraud are joint and several, both for pecuniary penalties in lieu of confiscation and for fines and costs. 2. This is different only in respect of offences under articles 53-1 and 61-1 above which are punishable by individual fines.
The owners of the fraudulent goods, those responsible for importing or exporting them, those involved in the fraud, accomplices and adherents are all jointly and severally liable for payment of the fine and may be ordered to pay the fine, sums in lieu of confiscation and costs.
There are five classes of customs offences and three classes of customs offences.
Any attempt to commit a customs offence is considered to be the offence itself.
Article 707-6 of the Code of Criminal Procedure applies to customs fines.
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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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