Section 1: General information.

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Article 38

French Customs CodeIn force

Updated 8 Nov 2023

1. For the purposes of this Code, all goods the import or export of which is prohibited on any grounds whatsoever, or subject to restrictions, quality or packaging rules or special formalities, are deemed to be prohibited.

2. Where import or export is permitted only on presentation of an authorisation, licence, certificate, etc., the goods are prohibited if they are not accompanied by a regular document of title or if they are presented under cover of a non-applicable document of title.

3. All import or export authorisation titles (licences or other similar titles) may not, under any circumstances, be the subject of a loan, sale, assignment or, in general, any transaction whatsoever on the part of the holders to whom they have been granted by name.

4. By way of derogation from the provisions of article 2a, this article applies :

1° To defence-related products, the transfer of which is subject to the prior authorisation provided for in Article L. 2335-10 of the Defence Code, to chemicals listed in Schedule 1 annexed to the Paris Convention and mentioned in Article L. 2342-8 of the same Code, to the equipment mentioned in Article L. 2335-18 of the said Code and to explosive products intended for military purposes mentioned in Article L. 2352-1 of the same Code;

2° Goods covered by articles 2 and 3 of Act no. 92-1477 of 31 December 1992 relating to products subject to certain movement restrictions and to complementarity between police, gendarmerie and customs services;

3° Cultural property and national treasures covered by articles L. 111-1 and L. 111-2 of the French Heritage Code;

4° Substances classified as category 1 in Annex I to Regulation (EC) No 273/2004 of the European Parliament and of the Council of 11 February 2004 on drug precursors;

5° Goods referred to in Article L. 5132-9 of the Public Health Code;

6° Medicinal products for human use mentioned in article L. 5124-13 of the same code;

7° Micro-organisms and toxins mentioned in article L. 5139-1 of the said code;

8° Medicinal products for veterinary use mentioned in article L. 5142-7 of the same code;

8°a Plant protection products mentioned in paragraph 1 of Article 2 of Regulation (EC) No 1107/2009 of the European Parliament and of the Council of 21 October 2009 concerning the placing of plant protection products on the market and repealing Council Directives 79/117/EEC and 91/414/EEC;

9° Counterfeit goods;

10° Labile blood products and plasma pastes mentioned in 1° and 2° of article L. 1221-8 of the Public Health Code, blood, its components and products derived therefrom for scientific purposes mentioned in article L. 1221-12 of the same code;

11° Organs, tissues and their derivatives, cells, gametes and germ tissue from the human body as well as cell therapy preparations and biological samples mentioned in articles L. 1235-1, L. 1243-1, L. 2141-11-1, L. 1245-5 and L. 1245-5-1 of the said code;

12° Human embryonic stem cells mentioned in article L. 2151-8 of the same code;

13° Artificial and natural sources of radionuclides as defined in Article L. 1333-1 of the said Code and covered by Articles L. 1333-4 and L. 1333-8 of the same Code;

14° Waste defined in Article L. 541-1-1 of the Environment Code, the import, export or transit of which is governed by Section 4 of Chapter I of Title IV of Book V of the same code, as well as by Regulation (EC) No 1013/2006 of the European Parliament and of the Council of 14 June 2006 on shipments of waste, and the decisions of the European Union authorities taken in application of this regulation;

15° Objects of any kind containing pornographic images or representations of a minor, as referred to in article 227-23 of the French Penal Code;

16° Manufactured tobacco products that have been the subject of an operation mentioned in I of article 568 ter of the General Tax Code;

17° Cosmetic products mentioned in Article L. 5131-1 of the Public Health Code containing substances prohibited or subject to restrictions under Regulation (EC) No 1223/2009 of the European Parliament and of the Council of 30 November 2009 on cosmetic products;

18° Stools intended for the preparation of faecal microbiota for therapeutic purposes and preparations of faecal microbiota;

19° Falsified medicinal products as defined inArticle L. 5111-3 of the Public Health Code.

5. Under the derogation provisions set out in Article 2a, the provisions of this Article also apply to goods subject to movement restrictions provided for either by Community regulations or by the laws and regulations in force, applicable to trade in certain Community goods with the other Member States of the European Community. The list of goods concerned is set by joint order of the Minister responsible for customs and the minister(s) concerned.

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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