French Customs Code
In force1. Subject to the provisions of 4 and 5 below, and unless special provisions are made to the contrary, goods placed in free zones may, on leaving the free zone, be put to the same uses as if they had been imported directly and under the same conditions.
2. When goods placed in free zones are released for consumption, the customs duties and taxes payable on importation are levied, subject to the provisions of 3, 4 and 5 below:
According to the type of tariff and on the basis of the customs value and the quantity recognised or accepted by the customs service at the time of release for consumption;
And on the basis of the rates or amounts in force on the date of registration of the declaration for consumption, unless the provisions of Article 108 (2) above are applied.
3. However, where the said goods have been obtained after handling involving the addition of products taken from the domestic market, and on condition that these products have been taken over by the customs service when they were introduced into the free zone, the value or quantity of the said products is subtracted from the value or quantity to be subject to customs duties on leaving the free zone.
4. Goods which have undergone processing, working or additional labour in the free zone, in accordance with 3° of Article 289 above, must be re-exported outside the customs territory of the European Economic Community. However, provided that these goods were taken in charge by the customs service when they were brought into the free zone, their release for consumption may be authorised by the Director General of Customs and Excise under the conditions set out in article 167a above.
5. Products brought into the free zone in discharge of operations carried out under inward processing arrangements (industrial warehousing or temporary admission) must be re-exported outside the customs territory of the European Economic Community. The Director General of Customs and Indirect Taxation may, however, authorise the release for consumption of these products under the conditions laid down, as appropriate, in articles 162a and 173e above.
6. There is no limit to the length of time goods may remain in free zones. However, where justified by the nature of the goods, this period may be limited by an order of the Minister for the Economy and Finance, which shall specify the procedures for monitoring the limitation set.
