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Article 116 of the French Customs Code

The loading and transhipment of goods intended for export are subject to the same provisions as those laid down : a) 1 and 2 of Article 73 above, in the case of export by sea ; b) in 2 of the same article, in the case of export by air.

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Article 117 of the French Customs Code

1. No ship, loaded or in ballast, may leave the port before Customs formalities have been completed and without being provided with : – customs documents concerning the vessel itself and its cargo ; – a manifest endorsed by Customs showing re-export goods originating abroad. 2. The manifest, bills of lading and customs consignment must be produced at the request of any customs officer.

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Article 119 of the French Customs Code

1. Civil and military aircraft leaving the customs territory may only take off from customs airports. 2. The same provisions as those laid down in articles 78-1, 79, 80-1 and 81 of this Code shall apply to the said aircraft and their cargoes.

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Article 119 bis of the French Customs Code

1. In relations between two parts of the Customs territory, the Customs service of the territory of departure is authorised, on behalf of the Customs service of the territory of destination, to carry out Customs operations, to collect the amount of duties and taxes which the latter is normally responsible for collecting and to apply, on a general basis, all the legislative or regulatory measures in force for imports into…

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