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Showing 1491–1500 of 33513 articles for “Art. 1245-3”
1. Tenderers shall be liable for non-performance of the commitments entered into, subject to their recourse against carriers and other agents. 2. For this purpose, the department to which the goods ar…
Any challenge to the decisions of the accounting officer of customs relating to the guarantees required of the person liable for payment may be brought, within fifteen days of notification of the repl…
The rules in force in the territory concerning cassation proceedings in civil and criminal matters are applicable to customs cases.
The police courts hear customs offences and all customs matters raised by way of exception.
1. Any natural or legal person who has paid, on behalf of a third party, duties, fines or taxes of any kind for which the Customs are responsible for recovery, shall be subrogated to the Customs' lien…
1. Customs representatives are responsible for the customs operations carried out by them.2. The penalties of imprisonment laid down by this Code shall apply to them only in the event of personal misc…
1. The competent public accounting officer may allocate refunds and sums deposited by the taxpayer to the payment of a debt due and payable, the recovery of which is his responsibility, provided that…
Any manufacturer or merchant of apparatus suitable for the distillation, manufacture or ironing of eaux-de-vie or spirits is required, at least three days before the start of the manufacture or trade,…
Infringements of the provisions of the legislative or regulatory texts relating to the rum regime are established and prosecuted as in matters of indirect taxation.
The following are considered to be cooperative associations: groupings of owners, farmers and sharecroppers united in professional syndicates or cooperative distillation associations, which deposit th…
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