French Business Law - French Legislation

Article 23 bis of the French Customs Code

November 8, 2023

Subject to the application of international agreements, the import of foodstuffs, materials and products of all kinds and origins which do not comply with the legislative or regulatory obligations imposed on similar national foodstuffs, materials or products in terms of marketing or sale, may be prohibited or regulated by joint orders issued by the Minister for the Economy and Finance, the Minister responsible for resources and the Minister for Agriculture…

Article 24 of the French Customs Code

November 8, 2023

Orders issued by the Minister of the Economy and Finance may: 1° Limit the jurisdiction of certain customs offices and designate those through which certain customs operations must be carried out; 2° Decide that certain goods may only be imported or exported by ships of a specific tonnage and fix this tonnage; 3° To lay down special packaging rules for certain goods.

Article 25 bis of the French Customs Code

November 8, 2023

Where the application of certain customs procedures is subject to the direct transport of goods, temporary or permanent derogations from this condition may be granted by the Minister for the Economy and Finance, after consultation with the other ministers concerned.

Article 26 of the French Customs Code

November 8, 2023

1. Unless otherwise provided for herein, the conditions for the application of this Code relating to the application of duties are laid down by orders of the Minister for the Economy and Finance. 2. These decrees must also be signed by the other ministers concerned, in all cases provided for by this code.

Article 27 of the French Customs Code

November 8, 2023

1. Imported or exported products are subject to the Tariff Law in the state in which they are located at the time it becomes applicable to them. 2. However, the customs service may authorise the separation of goods which, in the same consignment, have deteriorated as a result of events occurring before the registration of the accounting declaration; the damaged goods must either be destroyed immediately, re-exported or re-dispatched within…

Article 27 bis of the French Customs Code

November 8, 2023

Reimbursement of import duties may be granted where it is established that, at the time of importation, the goods were defective or did not comply with the terms of the contract under which they were imported. Tax refunds are subject to : – either re-exportation of the goods to or on behalf of the foreign supplier ; – or their destruction under the supervision of the customs department, with payment…

Article 28 of the French Customs Code

November 8, 2023

The type of goods is the designation assigned to them by the Common Customs Tariff. Decrees issued by the Minister for the Economy and Finance may prescribe the use of the coding elements of the nomenclature for customs clearance of products to declare the type of goods. This nomenclature is published by order of the Minister for the Economy and Finance.

Article 34 of the French Customs Code

November 8, 2023

1. On importation, customs duties are levied according to the origin of the goods, except where special provisions for the granting of preferential tariffs are laid down by international commitments in force. 2. Natural products originate in the country where they were extracted from the soil or harvested. Products manufactured in a single country, without the addition of materials from another country, originate in the country where they were manufactured….

Article 35 bis of the French Customs Code

November 8, 2023

Where the declared value is lower than the customs value without the declaration of the elements of the value being vitiated by inaccuracy or omission as regards the points of fact and in the absence of fault on the part of the declarant or his principal, the latter shall only be liable for payment of the duties and taxes compromised or evaded.

Article 36 of the French Customs Code

November 8, 2023

On export, the value to be declared is that of the goods at the point of exit, plus, where applicable, the cost of transport to the border, but excluding the amount of : a) Exit duties ; b) Internal taxes and similar charges for which the exporter has been given a discharge.

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Title I: General principles of the customs system

Article 23 bis of the French Customs Code

Article 24 of the French Customs Code

Article 25 bis of the French Customs Code

Article 26 of the French Customs Code

Article 27 of the French Customs Code

Article 27 bis of the French Customs Code

Article 28 of the French Customs Code

Article 34 of the French Customs Code

Article 35 bis of the French Customs Code

Article 36 of the French Customs Code

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Title I: General principles of the customs system

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