French Customs CodeIn force
Preliminary chapter: General provisions
Article 321 bis
…a debt governed by this code in accordance with the provisions of article L. 257 C of the tax procedures book.
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Showing 6361–6370 of 45698 articles for “Art. Décret 81-255 du 3-3-1981”
…a debt governed by this code in accordance with the provisions of article L. 257 C of the tax procedures book.
…cial police officer or a customs officer authorised under article 28-1 of the code of criminal procedure, or that he be released. When detainees are taken into police custody at the end of the period…
I.-For the purposes of the customs investigation, customs officers may, during customs detention, in the constant and effective presence of the detainee, examine the contents of documents, whatever th…
Pursuant toArticle 696-113 of the Code of Criminal Procedure, where the European Public Prosecutor's Office decides to exercise jurisdiction over offences provided for in this Code, the Deputy Europea…
Customs officers may detain the goods referred to inarticle 38 (4) and (5) above, or goods likely to belong to one of the categories of goods listed in these same provisions, and possibly the vehicles…
…e customs detention report is drawn up in accordance with Article 64 I of the Code of Criminal Procedure. The information provided for in the first paragraph of II of the same article 64 shall also ap…
Officials of the administrations of the other Member States, duly authorised by the requesting authority through a written mandate and authorised by the French administration, may assist the administr…
…n of the public prosecutor, at the advanced expense of the Treasury and in accordance with the procedures provided for in the code of civil procedure, precautionary measures on the property of the per…
…tive seizure by third parties under the conditions set out in Article L. 262 of the French Tax Procedures Book.
…e competent customs accounting officer. II - These claims are recovered in accordance with the procedures applicable to claims of the same nature arising on national territory and interest on arrears…
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