Chapter VI: Miscellaneous duties and taxes.

Articles in this section · 5

Article 285 quinquies

French Customs CodeIn force

Updated 8 Nov 2023

1. A veterinary inspection fee is charged on imports into the customs territory, under all customs procedures, of animal products or products of animal origin, live animals and feed of non-animal origin covered by Regulation (EC) No 669/2009 of 24 July 2009 laying down detailed rules for the implementation of Regulation (EC) No 882/2004 of the European Parliament and of the Council as regards enhanced official controls on imports of certain feed and food of non-animal origin and amending Decision 2006/504/EC, of non-Community status, from a non-EU Member State.

It is also levied on animal products or products of animal origin, originating in a country not belonging to the European Community, imported into the customs territory of the Community, bound for France, by another Member State of the Community and whose release for consumption in the customs territory is subject to a physical inspection by the French veterinary services.

The fee is not payable for animal products or products of animal origin intended for another Member State of the European Community for which only documentary checks are carried out by the French inspection services.

2. The veterinary inspection fee is payable by the importer, his legal representative or the customs representative.

It is collected by the customs service in accordance with the same rules, under the same guarantees and privileges as for customs duties. Infringements are recorded and punished, and proceedings are investigated and judged in accordance with the provisions of the Customs Code.

3. The rates of duty are fixed per tonne of product, with a minimum amount per batch, up to a limit of 150% of the flat-rate levels defined in ecus by decision of the Council of the European Union.

These fee rates are set by joint order of the Minister for Customs and the Minister for Agriculture.

4. For animals and products not covered by the flat-rate levels mentioned in 3, the amount of the fee is set at 6.10 euros per tonne of goods, with a minimum of 30.49 euros and a maximum of 457.35 euros per batch.

5. For the application of the provisions mentioned in 3 and 4, a consignment is a quantity of animals of the same species or products of the same nature, covered by the same veterinary certificate or document, transported in the same means of transport, coming from or originating in the same country or part of a country not belonging to the European Community.

Mariela Petrova

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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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