1. Customs reports drawn up by a single officer are authentic until proven otherwise. 2. In the case of offences recorded in a report following a paper audit, proof to the contrary may only be provided by means of documents with a date certain prior to that of the investigation carried out by the officials responsible for recording the offence.
1. The courts may not admit against customs reports any invalidity other than those resulting from the omission of the formalities prescribed by articles 323-1, 324 to 332 and 334 above. 2. However, any seizure of goods not prohibited for import or export which have passed a customs office on the front of which the notice board provided for in article 48 above has not been affixed shall be null…
(1) Any person wishing to register a forgery against a report must make a written declaration to that effect, in person or by a special proxy executed before a notary, no later than the hearing indicated in the summons to appear before the court that is to hear the offence. 2. within the following three days, he must lodge at the clerk’s office of the aforementioned court the grounds for…
1. In the case of an entry of forgery against a report recording the fraud, if the entry is made within the time limit and in the form prescribed by the preceding article and assuming that the means of forgery, if proven, would destroy the existence of the fraud with regard to the person making the entry, the Public Prosecutor shall take the appropriate steps to have the matter decided…
Where an entry of forgery has not been made within the time limit and in accordance with the forms set out in article 339 above, the case shall be investigated and judged without regard to this.
1. Customs reports, where they are authentic until falsified, shall be deemed to be evidence of title for the purpose of obtaining, in accordance with common law, authorisation to take all appropriate precautionary measures against persons criminally or civilly liable, in order to guarantee customs debts of all kinds resulting from the said reports. 2. The judge competent to hear the proceedings, including applications for validity, release, reduction or confinement…
All offences and contraventions provided for by the customs laws may be prosecuted and proven by all legal means even if no seizure has been made within or outside the customs radius or if the goods declared have not given rise to any observations. To this end, information, certificates, reports and other documents supplied or drawn up by the authorities of foreign countries may be validly used as evidence.
1. The action for the enforcement of sentences shall be brought by the Public Prosecutor. 2. The action for the enforcement of tax penalties shall be brought by the Customs Administration; the Public Prosecutor may bring it as an accessory action to the public prosecution. 3. In proceedings referred to customs officers pursuant to I and II of Article 28-1 of the Code of Criminal Procedure, the Public Prosecutor’s Office…
The judicial authority shall communicate to the customs administration any information it obtains in the course of any legal proceedings which may give rise to a presumption that a customs offence has been committed or that any manoeuvre whatsoever has been used for the purpose of, or with the result of, evading or compromising the recovery of duties or taxes provided for in this Code.
Where the perpetrator of a customs offence dies before a final judgment or settlement has been reached, the Administration is entitled to bring an action against the estate with a view to having the president of the judicial court order the confiscation of the objects liable to this penalty or, if it has not been possible to seize them, to order the payment of a sum equal to the value…
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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
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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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