Section 7: Special customs investigation procedures

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Article 67 bis-3

French Customs CodeIn force

Updated 8 Nov 2023

Where there are one or more plausible grounds for suspecting persons of having committed a customs offence punishable by two years' imprisonment or more, or of having participated as accomplices or interested parties in fraud within the meaning of Article 399, in the context of a surveillance operation, and where the needs of the investigation so require, customs officers authorised by the Minister responsible for customs under conditions set by decree may, throughout national territory, with the authorisation of the public prosecutor at the judicial court in whose jurisdiction the surveillance operations are likely to begin, ask any civil servant or public agent not to proceed with the control and questioning of these persons in order not to compromise the continuation of the investigations.

As part of an operation to monitor the routing or transport of objects, goods or products derived from the commission of a customs offence or used to commit a customs offence, where the prison sentence incurred is equal to or greater than two years, and where the needs of the investigation so require, customs officers authorised by the Minister responsible for customs under conditions laid down by decree may, throughout the national territory, with the authorisation of the public prosecutor of the judicial court in whose jurisdiction the surveillance operations are likely to begin, ask any civil servant or public agent not to proceed with the control and seizure of these objects, goods or products so as not to compromise the continuation of the investigations.

The public prosecutor's authorisation, which may be given by any means, shall be mentioned or placed in the case file. The Public Prosecutor shall immediately inform the Public Prosecutor at the Paris Judicial Court of the granting of such authorisation.

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

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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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