French Customs Code
In forceThe following are deemed to be undeclared imports of prohibited goods:
1° the unlawful landing of the items referred to in article 424-2 above ;
2° failure to lodge the declaration provided for in article 230-2, above, within the prescribed time limit;
3° the fraudulent francization of ships as well as the fact of ships being in territorial waters, roads and ports, under cover of false, falsified or inapplicable on-board documents or nationality papers, in the case of ships of any tonnage, and in the maritime zone of the customs radius, in the case of ships of less than 100 net tonnage or 500 gross tonnage;
4° the registration, fraudulent or otherwise, without prior completion of customs formalities, of automobiles, motorbikes or aircraft;
5° the diversion of prohibited goods from their intended use;
6° the diversion of products, other than electricity, subject to the excise duty on energy mentioned in article L. 312-1 of the code of taxes on goods and services from a tax-privileged destination and in particular the use of agricultural fuels for purposes other than those laid down by law;
7° Any transport within the customs territory of non-Community civilian and military dual-use items, destined for a country that is not a member of the European Union, in breach of the prohibitions or authorisations referred to in Article 6 of Council Regulation (EC) No 428/2009 of 5 May 2009 setting up a Community regime for the control of exports, transfers, brokering and transit of dual-use items.
