C. - Disposal of goods confiscated or abandoned by transaction.

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Article 390

French Customs CodeIn force

Updated 8 Nov 2023

1. Confiscated or abandoned items are disposed of or destroyed by the customs department in accordance with the conditions laid down by order of the Minister of the Economy and Finance when the confiscation judgement has become final, or, in the event of a judgement by default, when provisional execution has been ordered by the confiscation judgement, or after ratification of the abandonment agreed by settlement.

2. However, judgments and orders relating to the confiscation of goods seized from unknown individuals and abandoned and unclaimed by them shall not be enforced until one month after they have been posted both at the door of the office and at that of the judicial court; after this period, no application for recovery shall be admissible.

3. When goods that do not comply with the obligations set out in Commission Regulation (EC) No 206/2009 of 5 March 2009 on the introduction into the Community of personal consignments of products of animal origin and amending Regulation (EC) No 136/2004 are destroyed either pursuant to Article 389a of this Code or after they have been abandoned or confiscated, the costs of destruction may be charged to the owner, importer, exporter, declarant or any person involved in the transport of these goods.

These costs are determined according to a scale established by order of the Minister responsible for customs.

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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