I: Economic regime

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565568568 bis568 ter570571572572 bis

Article 570

French General Tax CodeIn force
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Updated 7 Nov 2023

I. - In accordance with the procedures laid down by regulation, all suppliers are subject to the following obligations:

1° Deliver tobacco only to the tobacconists designated in article 568;

2° Retain ownership of the tobacco from the time it enters or is manufactured in France until it is sold at retail after being consigned to the tobacconist;

3° Grant each tobacconist a discount, the rates or amounts of which are regulated by decree for mainland France, on the one hand, and for Corsica, on the other. This discount includes all the direct or indirect benefits allocated to it;

4° Grant each tobacconist credit under conditions set by decree in the Council of State;

5° Deliver tobacco ordered by any tobacconist regardless of the tobacconist's geographical location;

6° For each delivery to an outlet, use a document bearing the retail monopoly mark, in accordance with the model set by the administration, and periodically provide the latter with summary statements of deliveries;

7° Present to the administration in order to obtain the release of imported tobacco, either a movement document to a warehouse, or the document mentioned in 6° in the case of shipment to an outlet;

8° When the tobacco transits through warehouses other than customs warehouses:

a. submit these warehouses to inspection by the authorities;

b. keep stock records there which must be produced at any requisition by the authorities;

c. move the tobacco to the last warehouse under cover of a movement permit.

II. - In accordance with the procedures laid down by decree, the persons designated in 3 of Article 565 are subject to the following obligations:

1° Deliver manufactured tobacco only to the purchaser-resellers referred to in the twelfth paragraph of Article 568;

2° Retain ownership of the tobacco until it enters the suspensive procedure referred to in 1° of article 302 F ter.

III. - Any breach of the obligations set out in I and II may result in the withdrawal of authorisation, without prejudice to the legal provisions applicable to indirect taxes.

Mariela Petrova

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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.

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Mariela Petrova

Mariela Petrova

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15+ Years In Corporate Practice

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