French Customs Code
In force1. Goods transported in bond or placed under a customs procedure suspending duties, taxes or prohibitions must be covered by an acquit-à-caution.
2. The acquit-à-caution shall include, in addition to the detailed declaration of the goods, the lodging of a good and solvent guarantee in respect of the non-prohibited goods; the guarantee of the guarantee may be replaced by the deposit of duties and taxes.
3. Persons liable for value added tax and assimilated taxes or, where applicable, persons who, on their behalf, pay this tax to customs or communicate the information provided for in article 293 A of the General Tax Code are exempt from providing the security referred to in 2.
4. The presentation of a guarantee may be required by the customs accountant of persons who are the subject of an uncontested registration of the preferential right of the Treasury or social security, as well as the subject of receivership or compulsory liquidation proceedings.
A decree of the Conseil d'Etat sets the conditions for granting and revoking this exemption.
