Chapter VI: Miscellaneous duties and taxes.

Articles in this section · 5

285285 bis285 octies285 quinquies285 ter

Article 285 octies

French Customs CodeIn force
Ask for lawyer reviewed or certified translation

Updated 8 Nov 2023

I. - Pursuant to Article 79(2)(a) of Regulation (EU) 2017/625 of the European Parliament and of the Council of 15 March 2017 on official controls and other official activities performed to ensure the verification of compliance with food law, feed law, animal health and welfare rules, plant health rules and plant protection products, amending Regulations of the European Parliament and of the Council (EC) No 999/2001, (EC) No 396/2005, (EC) No 1069/2009, (EC) No 1107/2009, (EU) No 1151/2012, (EU) No 652/2014, (EU) 2016/429 and (EU) 2016/2031, Council Regulations (EC) No 1/2005 and (EC) No 1099/2009 and Council Directives 98/58/EC, 1999/74/EC, 2007/43/EC, 2008/119/EC and 2008/120/EC, and repealing Regulations of the European Parliament and of the Council (EC) No 854/2004 and (EC) No 882/2004, Council Directives 89/608/EEC, 89/662/EEC, 90/425/EEC, 91/496/EEC, 96/23/EC, 96/93/EC and 97/78/EC and Council Decision 92/438/EEC, a fee shall be levied on imports into the customs territory, under all customs procedures:

1° Foodstuffs of non-animal origin subject to enhanced controls and listed in Annex I to Commission Implementing Regulation (EU) 2019/1793 of 22 October 2019 on the temporary reinforcement of official controls and emergency measures governing the entry into the Union of certain goods from certain third countries, implementing Regulations (EU) 2017/625 and (EC) No 178/2002 of the European Parliament and of the Council and repealing Commission Regulations (EC) No 669/2009, (EU) No 884/2014, (EU) 2015/175, (EU) 2017/186 and (EU) 2018/1660 ;

2° Food of non-animal origin to which an emergency measure provided for in Annex II of the aforementioned Commission Implementing Regulation (EU) 2019/1793 of 22 October 2019 or in acts adopted pursuant to Article 53 of Regulation (EC) No 178/2002 of the European Parliament and of the Council of 28 January 2002 laying down the general principles and requirements of food law, establishing the European Food Safety Authority and laying down procedures in matters of food safety applies.

II. - The fee is payable by the importer. It is jointly and severally payable by his customs representative when the latter is acting under an indirect representation mandate, within the meaning of Article 18 of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 establishing the European Union Customs Code.

It is recovered by the customs service in accordance with the same rules and subject to the same guarantees and privileges as for customs duties.

III. - Infringements are recorded and punished, proceedings are taken and cases are investigated and judged in accordance with the conditions laid down in this Code.

IV. - The fee is due for each imported consignment as defined in paragraph 37 of Article 3 of the aforementioned Regulation (EU) 2017/625 of the European Parliament and of the Council of 15 March 2017 or in the acts adopted pursuant to Article 53 of the aforementioned Regulation (EC) No 178/2002 of the European Parliament and of the Council of 28 January 2002. The amount is set by order of the Minister for Customs, for each type of product, on the basis of the cost of laboratory analysis for the contaminant in question, the hourly cost of the agent carrying out the inspection and the inspection frequency defined in the aforementioned Commission implementing regulation (EU) 2019/1793 of 22 October 2019 and in the acts adopted pursuant to Article 53 of the aforementioned Regulation (EC) No 178/2002 of the European Parliament and of the Council of 28 January 2002.

Mariela Petrova

Need help applying this article to your situation?

A registered French Lawyer explains what applies to your business — in English, fixed fee.

within 48h

Fixed Fee

Talk to a lawyer
Previous articleArticle 285 bisNext articleArticle 285 quinquies
Common Questions

Working with a corporate lawyer in France — Q&A

Any time a strategic decision changes how the company is owned, governed or contractually bound — incorporation, fundraising, M&A, restructuring, shareholder agreements, or major commercial contracts. Earlier engagement always costs less than later remediation.

A notary (notaire) is a public officer who authenticates specific deeds (mainly real-estate transfers and certain family-law acts). A corporate lawyer (avocat) advises on strategy, negotiates and drafts company documents, and represents you in disputes. The two roles complement rather than overlap.

Yes — most of our clients are foreign suppliers, investors or holding entities. We bridge the gap between French law and your home jurisdiction's expectations and deliver everything bilingually.

The SAS (Société par Actions Simplifiée) is the default choice for most international structures: flexible governance, single shareholder allowed, no minimum capital, and works cleanly with foreign holding entities. We assess SARL, SA, SCI on the merits when the situation calls for it.

Yes — communications with a French avocat are protected by the secret professionnel (Article 66-5 of the Law of 31 December 1971). This protection is broader than the common-law attorney-client privilege and applies to written and oral exchanges.

We work on fixed fees for clearly scoped engagements (incorporation, contract drafting, audits) and on monthly retainers for ongoing advisory. Hourly billing is the exception, not the default. You always know the cost before work starts.

Typical timeline is 2–3 weeks from KYC kick-off to RCS registration, assuming standard documentation. Holding-company structures, foreign-shareholder identification or in-kind contributions can extend this — we flag the gating items at the first meeting.

Absolutely. We routinely coordinate with your in-house counsel, expert-comptable or notaire — pragmatic collaboration is the norm, not the exception. We send them everything they need to do their part without duplicating work.

Mariela Petrova

Mariela Petrova

Avocate au Barreau de Paris

Toque #C2396

15+ Years In Corporate Practice

English · French · Russian

Ready When You Are

Talk To A Corporate
Lawyer In France.

A 20–30 minute call, in English, to scope the engagement. No obligation, no preliminary fee. You will leave the call with a clear view of what the work will cover and what it will cost.

Talk To A Corporate Lawyer+33 1 84 88 31 00
First EngagementFixed Fee

Talk to a French lawyer.

Reply within 24 hours.

Communications protected by professional secrecy — secret professionnel de l'avocat, Article 66-5 of the Law of 31 December 1971.

Continue Reading

Related corporate services in France

01 / Setup

Setting up a French company

Choose between SAS, SARL, SA or SCI — and structure your first French entity around how you actually plan to operate.

Read More
02 / Operating

French commercial contracts

Distribution, agency, supply, services and IP licences — drafted around the protections French law actually gives.

Read More
03 / Disputes

Business disputes & litigation

Shareholder conflicts, commercial breaches and pre-litigation strategy — handled by the same team that knows the file.

Read More