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Showing 281290 of 26171 articles for Art. 4 B

French Customs CodeIn force
Chapter V: Customs clearance procedures in relations between certain countries and territories.

Article 119 bis

1. In relations between two parts of the Customs territory, the Customs service of the territory of departure is authorised, on behalf of the Customs service of the territory of destination, to carry…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Section 3: Form, statements and registration of retail declarations.

Article 100 bis

1. Orders issued by the Director General of Customs and Excise may lay down simplified customs clearance procedures providing, in particular, that certain particulars of itemised declarations are to b…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Chapter VI: Temporary admission.

Article 173 bis

Where the provisions of Article 173 above are applied, and subject to the provisions relating to value added tax, goods released for consumption in the part of the customs territory of destination are…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Paragraph 2: Evidentiary value of regular reports and remedies available to defendants against this legal authority.

Article 341 bis

1. Customs reports, where they are authentic until falsified, shall be deemed to be evidence of title for the purpose of obtaining, in accordance with common law, authorisation to take all appropriate…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Section 1: General provisions.

Article 343 bis

The judicial authority shall communicate to the customs administration any information it obtains in the course of any legal proceedings which may give rise to a presumption that a customs offence has…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Chapter VI: Miscellaneous duties and taxes.

Article 285 bis

Products subject to duties, taxes, surcharges or other charges, which are contained in imported goods, are subject to compensation taxes which are intended to balance the tax burden with similar produ…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Preliminary chapter: General provisions

Article 321 bis

The public accountant charges the partial payment of a debt governed by this code in accordance with the provisions of article L. 257 C of the tax procedures book.

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Paragraph 2: Special rights reserved for customs.

Article 386 bis

In the event of an indictment for the offence provided for in article 415 and in order to guarantee payment of the fines incurred, legal costs and confiscation, the president of the judicial court may…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
A. - Limitation period against debtors.

Article 352 bis

…ly paid national duties and taxes recovered in accordance with the procedures of this Code, he may obtain reimbursement, unless the duties and taxes have been passed on to the purchaser.

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Paragraph 2: Special rights reserved for customs.

Article 387 bis

Debts of any kind governed by this Code may be recovered by means of administrative seizure by third parties under the conditions set out in Article L. 262 of the French Tax Procedures Book.

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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