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Article 410 of the French Customs Code

1. Any infringement of the provisions of the laws and regulations that the customs administration is responsible for enforcing shall be punishable by a fine of between 300 euros and 3,000 euros, where such irregularity is not more severely punished by this Code. 2. The provisions of the preceding paragraph shall apply in particular to a) any omission or inaccuracy relating to any of the particulars which declarations must contain…

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Article 411 of the French Customs Code

1. A fine of between one and two times the amount of duties and taxes evaded or compromised shall be imposed for any infringement of the provisions of the laws and regulations that the customs administration is responsible for enforcing where the result of this irregularity is to evade or compromise the recovery of any duty or tax and where it is not specifically punishable under this Code. 2. The…

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Article 412 of the French Customs Code

The following offences are punishable by confiscation of the contested goods and a fine of between €300 and €3700 where they are not specifically punishable under article 414-2 : 1° any act of smuggling as well as any act of importing or exporting without declaration when the offence does not involve manufactured tobacco products, goods prohibited on entry, goods subject to domestic consumption taxes, or goods prohibited or taxed on…

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Article 413 bis of the French Customs Code

The following shall be liable to a fine of €3,700: 1° Any infringement of the provisions of a of 1 of Article 53 ; 2° Any refusal to provide the documents and information requested by customs officers in the exercise of the right of disclosure provided for in Article 65 or any behaviour that hinders disclosure. This fine applies per request, if all or some of the documents or information…

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Article 413 ter of the French Customs Code

A fine of 1,500 euros shall be imposed for obstructing access to, or the reading or seizure of, computerised records or documents, as referred to in b and c of 2 of Article 64, in cases other than those punishable under Article 416.

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Article 414 of the French Customs Code

The following are punishable by three years’ imprisonment, confiscation of the object of fraud, confiscation of the means of transport, confiscation of objects used to conceal the fraud, confiscation of property used to commit the offence or intended to be used to commit the offence and of which the offender is the owner or, subject to the rights of the owner in good faith, of which he has free disposal,…

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Article 414-1 of the French Customs Code

The penalties provided for in the first paragraph of Article 414 shall apply : 1° Exporting native gold from French Guiana either without an itemised declaration or under cover of an itemised declaration not applicable to the goods presented, or by concealing the goods from inspection by the customs service; 2° Holding or transporting native gold within the customs radius of French Guyana without presenting either a transport document, or…

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Article 414-2 of the French Customs Code

Any act of smuggling or undeclared import or export shall be punishable by five years’ imprisonment and a fine of between one and two times the value of the object of fraud, when committed intentionally and when it relates to goods not mentioned in Article 414. The penalties provided for in the first paragraph of this article shall apply to any intentional false declaration, use of a false, inaccurate or…

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Article 415 of the French Customs Code

Those who, by export, import, transfer or set-off, carry out or attempt to carry out a financial transaction between France and a foreign country involving funds that they knew to be derived, directly or indirectly, from an offence provided for by any legislation that customs officers are required to enforce, shall be punished by ten years’ imprisonment, confiscation of the sums involved in the offence or a sum in lieu…

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