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Article 410

French Customs CodeIn force

Updated 8 Nov 2023

1. Any infringement of the provisions of the laws and regulations that the customs administration is responsible for enforcing shall be punishable by a fine of between 300 euros and 3,000 euros, where such irregularity is not more severely punished by this Code.

2. The provisions of the preceding paragraph shall apply in particular to

a) any omission or inaccuracy relating to any of the particulars which declarations must contain where the irregularity has no influence on the application of rights or prohibitions ;

(b) (repealed) ;

c) any infringement of the provisions of articles 72, 77-1 and 261 above or of the provisions of the decrees issued for the application of article 24-2 of this Code ;

d) any infringement of the quality or packaging rules imposed on imports or exports where the purpose or effect of the infringement is not to obtain a refund, exemption, reduced duty or financial advantage;

e) Breaches of the provisions of article 293 A, section 3 of the General Tax Code.

3. Any failure to comply with the obligation to notify messages on the status of containers, as provided for in Article 18a of Council Regulation (EC) No 515/97 of 13 March 1997 on mutual assistance between the administrative authorities of the Member States and cooperation between the latter and the Commission to ensure the correct application of the law on customs and agricultural matters, is punishable by the fine provided for in 1 of this article. The obligation to notify is not deemed to have been fulfilled if the information provided is incorrect or incomplete.

Mariela Petrova

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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

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

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