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 3341–3350 of 48231 articles for “Art. Cass. com. 26 April 1984 · Cass. com. 4 May 1982 · CA Grenoble 21 December 2006”
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.
…s irregularity is to evade or compromise the recovery of any duty or tax and where it is not specifically punishable under this Code.2. The provisions of the preceding paragraph apply in particular to…
…f the decentralised departments of the Directorate General of Customs and Excise were concluded; it carries out any investigations it deems useful in the decentralised departments of this Directorate.…
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…
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…
The provisions of this Title XIV shall apply throughout the territory of the Republic.
…the particulars which declarations must contain where the irregularity has no influence on the application of rights or prohibitions ;(b) (repealed) ;c) any infringement of the provisions of articles…
Guarantors are obliged, in the same way as the principal debtors, to pay the duties and taxes, financial penalties and other sums owed by the debtors whom they have guaranteed.
…sons for the same act of fraud are joint and several, both for pecuniary penalties in lieu of confiscation and for fines and costs. 2. This is different only in respect of offences under articles 53-1…
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