Article 470
If the court considers that the act prosecuted does not constitute an offence under criminal law, or that the act is not established, or that it is not attributable to the accused, it shall dismiss th…
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Showing 2291–2300 of 51390 articles for “Art. 226-4-2”
If the court considers that the act prosecuted does not constitute an offence under criminal law, or that the act is not established, or that it is not attributable to the accused, it shall dismiss th…
The customs administration is required to affix to the front of each office, in a conspicuous place, a notice bearing the following words: "Bureau des douanes françaises".
In addition to the obligations set out in this Code, importers and exporters must comply with foreign trade control regulations and legislation relating to foreign financial relations.
Anyone who buys or possesses smuggled or undeclared goods, even outside the radius, in quantities exceeding their family's consumption requirements, is liable to a 4th class fine.
Any attempt to commit a customs offence is considered to be the offence itself.
Packages in excess of the declared number are deemed to have been imported or exported without declaration.
The Committee invites the taxpayer to submit, within thirty days, any written observations that it deems useful to present in support of its request for a settlement, or to present oral observations a…
The Committee draws up an annual report for the Government and Parliament, which will be published, on the conditions under which transactions falling within the remit of the decentralised departments…
The owners of the fraudulent goods, those responsible for importing or exporting them, those involved in the fraud, accomplices and adherents are all jointly and severally liable for payment of the fi…
Where it has not been possible to seize the items liable to confiscation or where, having been seized, the customs authorities so request, the court shall, in lieu of confiscation, order the payment o…
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