French Customs Code
In force1. Receivers of Customs may allow goods to be removed as and when they are checked and before the obligations laid down in a to c of 1 of Article 113 have been fulfilled, subject to a duly bonded tender.
1 bis. Those liable for value added tax and similar taxes or, where applicable, the persons who, on their behalf, pay this tax to the customs authorities or provide the information provided for in article 293 A of the General Tax Code, are exempt from providing the security referred to in 1 in respect of these taxes.
Those liable for the domestic consumption tax provided for in Article 265 who are not obliged to provide the security mentioned in a of II of Article 158 octies are exempt from providing the security mentioned in 1 of this Article in respect of this tax.
1 ter. The presentation of a guarantee may, however, be required by the customs accountant of persons who are the subject of an uncontested registration of the preferential right of the Treasury or social security, as well as receivership or compulsory liquidation proceedings, under the conditions laid down by decree in the Conseil d'Etat.
2 (Repealed).
3. Payment of the duties and taxes thus guaranteed shall be made by remote payment directly to the Treasury account opened with the Banque de France.
4. Failure to comply with the obligation set out in 3 above will result in a surcharge of 0.2% of the amount of the sums paid by other means of payment.
This surcharge is recovered in accordance with the rules, guarantees and penalties laid down for customs duties.
