Section 5: Traceability

Articles in this section · 4

Article L3512-23

French Public Health CodeIn force

Updated 7 Nov 2023

I.-Packaging units of tobacco products manufactured in France, imported from a non-European Union Member State or originating from a European Union Member State or intended for export to a non-European Union Member State or a European Union Member State or placed under a fiscal or customs regime such as victualling or sales counters, are marked with a unique identifier, printed or affixed in an irremovable and indelible manner. This unique identifier is neither concealed nor interrupted and allows access to data relating to the manufacture and movement of these tobacco products.

The unique identifier, which complies with the provisions of Commission Implementing Regulation (EU) 2018/574 of 15 December 2017 on technical standards for the establishment and operation of a system for the traceability of tobacco products, is affixed to each unit packet by manufacturers and importers in the manner provided for in the same Regulation.

An identifier code is also provided for each economic operator, each installation from the place of manufacture to the point of retail sale and each machine pursuant to Articles 15, 17 and 19 of the said Regulation.

II.-The identifiers provided for in I are issued by the entity issuing the unique identifiers meeting the conditions of Article 35 of the aforementioned Commission Implementing Regulation (EU) 2018/574 of 15 December 2017. Where the State is not the entity responsible for issuing unique identifiers, the Minister responsible for customs shall designate an entity responsible for issuing unique identifiers in accordance with the conditions laid down in Article L. 3512-26(6).

III.-The entity issuing unique identifiers may only use independent subcontractors within the meaning of Article 35 of the aforementioned Commission Implementing Regulation (EU) 2018/574 of 15 December 2017. The unique identifier provider is required to provide, prior to its designation, to the Minister responsible for customs the identity of the subcontractors it intends to use.

These subcontractors are subject to the same obligations as the unique identifier provider with regard to the issue of identifiers.

IV.-Physical delivery of unique identifiers, as provided for in Article 9(4) of the aforementioned Commission Implementing Regulation (EU) 2018/574 of 15 December 2017, is authorised in the cases defined under the conditions provided for in Article L. 3512-26(6).

V.-With regard to the identifier codes provided for in the last paragraph of I that the entity issuing the unique identifiers mentioned in II is required to provide to operators pursuant to Articles 15, 17 and 19 of the aforementioned Commission Implementing Regulation (EU) 2018/574 of 15 December 2017, the Minister responsible for customs may require this supplier to deactivate an economic operator identifier code, a facility identifier code or a machine identifier code, in cases specified by decree in the Conseil d'Etat.

VI.-Persons involved in the trade of tobacco products, from the manufacturer or importer to the last operator before the first retailer, shall record the entry of all packaging units in their possession as well as all intermediate movements and the final exit of packaging units, in accordance with the provisions of Articles 32 to 34 of the aforementioned Commission Implementing Regulation (EU) 2018/574 of 15 December 2017.

Persons involved in the supply chain of tobacco products shall keep a complete and accurate record of all relevant transactions.

Such persons shall be required to comply with the provisions concerning them laid down in Commission Implementing Decision (EU) 2018/576 of 15 December 2017 on the necessary technical standards for safety features applied to tobacco products, in particular Articles 7, 8 and 9 thereof.

VII.- Manufacturers and importers of tobacco products shall provide free of charge to all persons involved in the trade of such products, from the manufacturer to the last operator before the first retailer, including importers, warehouses and transport companies, the equipment necessary to record tobacco products bought, sold, stored, transported or otherwise handled. This equipment enables the recorded data to be read and transmitted in electronic form to the data storage facility referred to in Article L. 3512-24.

VIII.-In order to ensure that the application of unique identifiers at packaging unit level is directly followed by verification of the correct application and legibility of these unique identifiers, manufacturers and importers are required to have an anti-handling device supplied and installed by an independent third party meeting the conditions set out in Article 35 of the aforementioned Commission Implementing Regulation (EU) 2018/574 of 15 December 2017.

The independent third party responsible for supplying and installing this device shall send the Minister responsible for customs and the European Commission a declaration certifying that the device installed meets the requirements set out in Article 7 of the same Regulation.

Mariela Petrova

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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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