French Customs Code
In forceWhere this Code provides for summonses, reports or any other documents, or copies thereof, to be delivered or sent by customs officers, such delivery may be made by electronic means, provided that the person concerned has given his prior consent by means of an express declaration obtained during the procedure. This agreement specifies the method of electronic communication accepted by the person concerned. A written record of this transmission shall be kept during the procedure. The conditions set out in this paragraph do not apply to transmissions to the judicial authority.
Where provision is made for such transmissions to be made by registered letter, the technical procedures used must enable the date of dispatch to be established with certainty. Where provision is made for these items to be sent by registered letter with acknowledgement of receipt, the technical procedures used must also make it possible to establish the date of receipt by the addressee.
These transmission procedures must, in accordance with the procedures laid down by order of the Minister responsible for customs, guarantee the reliable identification of the parties to the electronic communication, the integrity of the documents sent, the security and confidentiality of the exchanges and the safekeeping of the transmissions made.
