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Showing 161–170 of 1876 articles for “Art. s. 202 ter”
1. Travellers who are going to stay temporarily outside the customs territory may temporarily export free of exit duties and taxes the articles they take with them which are exclusively for their pers…
Unless authorised by the customs authorities, goods imported under the temporary admission procedure and, where applicable, the products resulting from their processing or working, may not be transfer…
…of the customs officers, produce either documents certifying that these goods may leave the customs territory in accordance with the provisions prohibiting export, or any document proving that these g…
…prosecutor of the temporary detention. During temporary detention, the person is brought before the territorially competent judicial police officer or kept at his disposal. The duration of temporary d…
1. The admission of goods to warehouses or customs clearance areas is subject to the submission by the operator of a summary declaration or document in lieu thereof. 2. This admission has the effect o…
…ey are responsible, under the conditions provided for in Article L. 257 of the Book of Tax Procedures. By way of derogation from the same article L. 257, for debts recovered in accordance with the pro…
…Guadeloupe, French Guiana, Martinique, Mayotte and Réunion, payable by public air transport companies. It is added to the price charged to passengers. It is based on the number of passengers embarking…
…oducts whose use and sale for this purpose have not been specially authorised by orders of the Minister for the Budget and the Minister for Industry are prohibited.By way of derogation from the first…
Even if the periods provided for in articles 354 and 354a have elapsed, omissions or deficiencies in taxation constituting offences whose purpose or result is the non-recovery of duties or taxes, reve…
…may request assistance from Member States of the European Union and is obliged to assist them in matters of recovery, notification of acts or decisions, including judicial decisions, the taking of pre…
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