French Customs CodeIn force
Paragraph 5: Undeclared imports and exports.
Article 425
Packages in excess of the declared number are deemed to have been imported or exported without declaration.
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Showing 1101–1110 of 24448 articles for “Art. 4 Dec 2018”
Packages in excess of the declared number are deemed to have been imported or exported without declaration.
…confiscated 1° goods that have been or had to be substituted in the cases provided for in articles 411-2 a, 417-2 c and 423-2° ; 2° goods presented for departure in the case provided for by article 4…
Where the court is convinced that offers, proposals to buy or sell, or agreements of any kind relating to the objects of fraud have been made or entered into at a price higher than the domestic market…
…bound by professional secrecy and liable to the penalties provided for in Articles 226-13 and 226-14 of the French Criminal Code. However, when legal proceedings have been initiated on the basis of a…
…e sum of 0.76 euros must be paid to the person whose home was searched, in accordance with article 64 above, subject to any greater damages to which the circumstances of the visit may give rise.
…o goods in the category of those subject to duties or taxes:a) shortfalls in the number of packages declared, manifested or transported under acquit-à-caution or document in lieu thereof ;b) shortfall…
…f specific formalities shall be deemed to be importation or exportation of prohibited goods without declaration, where the fraud has been committed or attempted by the offices and is not specifically…
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…
…which will be published, on the conditions under which transactions falling within the remit of the decentralised departments of the Directorate General of Customs and Excise were concluded; it carrie…
Where a seizure made pursuant to article 323-2 above is unfounded, the owner of the goods shall be entitled to compensation interest at the rate of 1% per month of the value of the objects seized, fro…
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