1. The Treasury’s share of the proceeds of fines and confiscations resulting from cases prosecuted at the request of the Customs Administration is 40% of the net proceeds of seizures. 2. The conditions under which the surplus is distributed are determined by decrees of the Minister for the Economy and Finance which, in the event of a limitation on the sums due to those entitled, are applicable to the distribution…
1. The holder of fraudulent goods is deemed to be responsible for the fraud. 2. However, public carriers shall not be considered, themselves and their servants or agents, as offenders when, by correctly and properly naming their principals, they enable the administration to take useful legal action against the true perpetrators of the fraud.
1. Masters of ships, boats and aircraft are deemed to be responsible for omissions and inaccuracies in the manifests and, in general, for offences committed on board their vessel. 2. However, the penalties of imprisonment enacted by this Code are applicable to the captains of merchant ships, warships or military or commercial aircraft only in the event of personal fault.
The master is relieved of all liability : a) in the case of an offence referred to in article 424,2°, below, if he proves that he has fulfilled all his supervisory duties or if the offender is discovered ; b) in the case of an offence referred to in article 424,3°, below, if he can prove that serious damage required the ship to be diverted and on condition that these…
1. Signatories of declarations are liable for omissions, inaccuracies and other irregularities in the declarations, subject to recourse against their principals. 2. Where the declaration has been drawn up in accordance with instructions given by the principal, the latter shall be liable to the same penalties as the person signing the declaration.
1. Customs representatives are responsible for the customs operations carried out by them. 2. The penalties of imprisonment laid down by this Code shall apply to them only in the event of personal misconduct.
1. Tenderers shall be liable for non-performance of the commitments entered into, subject to their recourse against carriers and other agents. 2. For this purpose, the department to which the goods are represented shall give discharge only in respect of the quantities for which the undertakings have been fulfilled within the time limit and the penalties for the offence shall be pursued at the office of issue against the tenderers…
The provisions of articles 121-6 and 121-7 of the Criminal Code apply to accomplices in customs offences.
1. Anyone who has participated as an interested party in any way in the offences provided for in articles 414, 414-2 and 415 shall be liable to the same penalties as the perpetrators of the offence and, in addition, to the disqualification penalties provided for in article 432 below. 2. The following are deemed to be interested parties a) Natural or legal persons who have an interest in the fraud…
Anyone who buys or possesses smuggled or undeclared goods, even outside the radius, in quantities exceeding their family’s consumption requirements, is liable to a 4th class fine.
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is a Registered Trademark of
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182, rue de Rivoli
75001, Paris France
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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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