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Title VI: Customs deposit

Article 182 of the French Customs Code

1. The Customs Department shall automatically place in storage : a) goods which, on importation, have not been declared in detail within the legal time limit ; b) goods which remain in customs for any other reason. 2. Where the goods have no market value, Customs may have them destroyed.

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Article 184 of the French Customs Code

1. Goods in bonded warehouses remain at the risk of their owners; their deterioration, alteration or loss while in bonded warehouses shall not give rise to any claim for damages, whatever the cause. 2. Expenses of any kind resulting from the constitution and stay in the warehouse shall be borne by the goods.

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Article 185 of the French Customs Code

Customs officers may only open packages held in customs custody and check their contents in the presence of the owner or consignee or, failing this, and at the request of the customs administration, a person appointed by the president of the judicial court within whose jurisdiction the customs office is located. This appointment may only be made on expiry of a period of eight days following notification by registered letter…

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Article 186 of the French Customs Code

1. Goods that have not been removed within a period of four months from the date of their entry in the deposit register shall be sold by public auction. 2. Goods that are perishable or in a poor state of preservation may be sold immediately with the authorisation of the president of the judicial court. 3. Goods with a value of less than 152 euros that have not been removed…

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Article 187 of the French Customs Code

1. Goods shall be sold by the Customs Administration to the highest and last bidder. 2. The goods are sold free of all duties and taxes levied by the customs authorities, with the right for the successful bidder to dispose of them for all destinations authorised by the laws and regulations in force.

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Article 188 of the French Customs Code

1. The proceeds of the sale shall be applied, in order of priority and up to the amount of the proceeds : a) to the payment of costs and other incidental expenses of all kinds incurred by the Customs or on their instructions in setting up and keeping the goods in storage and in selling them ; b) the recovery of duties and taxes to which the goods are liable…

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