French Customs CodeIn force
Paragraph 1: General information.
Article 409
Any attempt to commit a customs offence is considered to be the offence itself.
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Showing 2351–2360 of 35538 articles for “Art. Cass. 1re civ. – 4 Apr. 2024 – no. 21-22.949”
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.
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.
1. A fine of between one and two times the amount of duties and taxes evaded or compromised shall be imposed for any infringement of the provisions of the laws and regulations that the customs adminis…
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…
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…
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…
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