French Monetary and Financial Code
In forceI.-For the purposes of II of article L. 152-1-2, the documents accepted to prove the origin of cash in an amount equal to or greater than 50,000 euros are as follows:
1° A bank document certifying that cash transactions, cash withdrawals or cheques have been carried out;
2° A document relating to a manual foreign exchange transaction;
3° A document relating to property sales, transfers of securities, donations, acknowledgements of debt or loans;
4° a contract or invoice;
5° Proof of gambling winnings;
6° A cash declaration made to the customs authorities of a Member State of the European Union;
7° A sworn declaration by the owner, creditor or debtor of the cash, accompanied by a copy of their identity document.
These documents must have been drawn up no earlier than six months prior to the filing of the declarations provided for in articles L. 152-1 and L. 152-1-1 when they concern cash, and two years in other cases. By way of derogation, the cash declaration referred to in 6° must have been made no earlier than five days prior to the filing of these declarations.
II - The documents referred to in I are produced to the customs department when the declarations provided for in Articles L. 152-1 and L. 152-1-1 of the Monetary and Financial Code are filed under the following conditions:
1° When declarations are submitted directly to the customs department, the documents may be presented on any medium. The customs department shall keep a copy;
2° When declarations are sent electronically, the documents are transmitted using the dedicated teleservice set up by the customs authorities;
3° When declarations are sent by post, the documents are enclosed on paper.
The customs department may carry out checks to ensure that the documents presented correspond to the cash declared and justify its origin.
Article D152-8
French Monetary and Financial CodeIn force
Updated 6 Nov 2023
