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Article 128 of the French Customs Code

Goods presented to the customs service on departure must be presented, together with the acquits-à-caution or documents in lieu thereof:

a) en route, at the request of the Customs Department ;

b) at destination, at the customs office or in the places designated by the customs service.

Original in French 🇫🇷
Article 128

Les marchandises présentées au départ au service des douanes doivent être représentées, en même temps que les acquits-à-caution ou les documents en tenant lieu :

a) en cours de route, à toute réquisition du service des douanes ;

b) à destination, au bureau des douanes ou dans les lieux désignés par le service des douanes.

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