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Showing 4231–4240 of 51734 articles for “Art. L 330-3”
1. Customs laws and regulations must be applied without regard to the status of persons. 2. Goods imported or exported by the State or on its behalf are not subject to any immunity or waiver.
On export, the value to be declared is that of the goods at the point of exit, plus, where applicable, the cost of transport to the border, but excluding the amount of : a) Exit duties ; b) Internal t…
1. All foreign products, whether natural or manufactured, bearing either on themselves or on packaging, boxes, bundles, envelopes, strips or labels, etc., a product or service mark, a name, a sign or…
1. Reports of customs offences are submitted to the Public Prosecutor, and defendants who are caught are brought before this magistrate. 2. To this end, the civil and military authorities are obliged…
If the taxpayer so requests in his dispute, he may be authorised to defer payment of the debt until the dispute has been resolved. The deferment of payment is granted to the taxpayer if the dispute is…
This Title does not apply to taxes collected and controlled in accordance with the same procedures and subject to the same penalties, guarantees, securities and privileges as indirect contributions or…
1. If the accused is present, the report shall state that it has been read to him, that he has been asked to sign it and that he has immediately received a copy.2. If the accused is absent, a note to…
All offences and contraventions provided for by the customs laws may be prosecuted and proven by all legal means even if no seizure has been made within or outside the customs radius or if the goods d…
Any challenge to the claim must be addressed to the authority that issued the assessment notice within three years of its notification, without prejudice to the time limits for remission of duties set…
Where the perpetrator of a customs offence dies before a final judgment or settlement has been reached, the Administration is entitled to bring an action against the estate with a view to having the p…
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