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Showing 9971–9980 of 64354 articles for “Art. 3°-a”
Debts of all kinds established and recovered by the customs administration are the subject of a notice of recovery subject, if necessary, to referral to the judicial judge. The collection notice is is…
The provisions of articles 121-6 and 121-7 of the Criminal Code apply to accomplices in customs offences.
In customs matters, customs officers may issue all writs and other legal documents that bailiffs are accustomed to issuing; they may, however, use any bailiff they see fit, in particular for the sale…
1. The holder of fraudulent goods is deemed to be responsible for the fraud. 2. However, public carriers shall not be considered, themselves and their servants or agents, as offenders when, by correct…
All seizures of the proceeds of duties, made in the hands of the tax collectors or in those of the parties liable to pay the administration, are null and void; notwithstanding the said seizures, the p…
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. 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…
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.
A pathway to integration through economic activity may be prescribed to any person declared eligible, under the conditions set out in sub-section 2 of this section, by one of the prescribers mentioned…
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