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Article 84 A of the French Customs Code

For the purposes of this Title, duties and taxes mean charges declared, collected and controlled in accordance with the same procedures and subject to the same penalties, guarantees, securities and privileges as customs duties.

Original in French 🇫🇷
Article 84 A

Pour l’application du présent titre, les droits et taxes s’entendent des impositions déclarées, recouvrées et contrôlées selon les mêmes procédures et sous les mêmes sanctions, garanties, sûretés et privilèges que les droits de douanes.

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