Chapter II: Special provisions.

Articles in this section · 4

Article 260

French Customs CodeIn force

Updated 8 Nov 2023

1. Towing operations carried out under the conditions set out in articles 257 to 259 above are also reserved for the French flag:

a) within the ports or territorial waters of mainland France and the French overseas departments ;

b) between the ports of one of these territories;

c) between the ports of Guadeloupe, French Guiana and Martinique;

d) Between the ports of Mayotte and Réunion.

2. Voluntary stopovers or layovers abroad do not have the effect of modifying the nature of these operations, unless it can be justified that during the said stopovers or layovers, the towed vessel has loaded or unloaded goods representing together, in terms of charter tonnes, at least one third of the net tonnage or has undergone repairs the cost of which exceeds 0.46 euro per tonne of total gross tonnage.

3. However, the foreign flag may be allowed to carry out the aforementioned towing operations in the event that there is no French tug available or sufficient on site or in French ports closer than the home ports of the foreign tugs that may be required.

4. Foreign tugs are permitted to enter French ports, either when they are towing vessels or barges from a foreign port or from the open sea beyond the limit of territorial waters, or when they are coming to take vessels or barges in tow in order to drive them into a foreign port or beyond the limit of territorial waters, their operations within the ports being limited to driving or taking the vessel to its berth.

Mariela Petrova

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Common Questions

Working with a corporate lawyer in France — Q&A

Any time a strategic decision changes how the company is owned, governed or contractually bound — incorporation, fundraising, M&A, restructuring, shareholder agreements, or major commercial contracts. Earlier engagement always costs less than later remediation.

A notary (notaire) is a public officer who authenticates specific deeds (mainly real-estate transfers and certain family-law acts). A corporate lawyer (avocat) advises on strategy, negotiates and drafts company documents, and represents you in disputes. The two roles complement rather than overlap.

Yes — most of our clients are foreign suppliers, investors or holding entities. We bridge the gap between French law and your home jurisdiction's expectations and deliver everything bilingually.

The SAS (Société par Actions Simplifiée) is the default choice for most international structures: flexible governance, single shareholder allowed, no minimum capital, and works cleanly with foreign holding entities. We assess SARL, SA, SCI on the merits when the situation calls for it.

Yes — communications with a French avocat are protected by the secret professionnel (Article 66-5 of the Law of 31 December 1971). This protection is broader than the common-law attorney-client privilege and applies to written and oral exchanges.

We work on fixed fees for clearly scoped engagements (incorporation, contract drafting, audits) and on monthly retainers for ongoing advisory. Hourly billing is the exception, not the default. You always know the cost before work starts.

Typical timeline is 2–3 weeks from KYC kick-off to RCS registration, assuming standard documentation. Holding-company structures, foreign-shareholder identification or in-kind contributions can extend this — we flag the gating items at the first meeting.

Absolutely. We routinely coordinate with your in-house counsel, expert-comptable or notaire — pragmatic collaboration is the norm, not the exception. We send them everything they need to do their part without duplicating work.

Mariela Petrova

Mariela Petrova

Avocate au Barreau de Paris

Toque #C2396

15+ Years In Corporate Practice

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Communications protected by professional secrecy — secret professionnel de l'avocat, Article 66-5 of the Law of 31 December 1971.

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