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Article 194 of the French Customs Code

On the return of a French ship to a port in the customs territory, the captain shall present the embarkation permit he took on departure; any food or provisions remaining shall be unloaded, after declaration, free of all duties and taxes.

Original in French 🇫🇷
Article 194

Au retour d’un navire français dans un port du territoire douanier, le capitaine représente le permis d’embarquement qu’il a pris au départ ; les vivres ou provisions restants sont déchargés, après déclaration, en exemption de tous droits et taxes.

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