Section VI: Importation

Articles in this section · 2

Article 548

French General Tax CodeIn force

Updated 7 Nov 2023

Works imported from a non-EU country must be presented to the customs authorities for customs clearance. After the responsibility stamp has been affixed at the importer's premises, the works are then forwarded to the office of guarantee or approved inspection body for testing and marking except :

a. In the case of works referred to in a and b of

Article 524 bis

. However, these works must bear the responsibility stamp, affixed on the importer's premises;

b. Or if the importer is the beneficiary of an agreement entered into with the customs and indirect rights administration under the conditions set out in the second paragraph of I of

article 535

.

In this case, the works are stamped by the importer, on its premises, with responsibility and guarantee stamps under the conditions laid down by decree in the Conseil d'Etat.

Works with legal titles, manufactured or released for free circulation in another Member State of the European Community or imported from another State party to the Agreement establishing the European Economic Area or from Turkey, already bearing the imprint, on the one hand, a manufacturer's hallmark or a responsibility hallmark and, on the other hand, a title hallmark registered in this State may be marketed on French territory without prior inspection by a French guarantee office or an approved inspection body, as the case may be. The hallmark must be affixed by an independent body or by the competent administration of the State concerned in accordance with standards identical or equivalent to those required in France for the control and certification of the title. The departments responsible for the guarantee publish a list of the Member States or Associated States using systems for the control and certification of precious metal certificates which are equivalent or identical to the French system, as well as a list of the control bodies authorised by these States and the hallmarks they use. However, persons who market them on national territory have the option of presenting these items to the guarantee office or to an approved inspection body to be tested and marked with the French guarantee hallmark. In the absence of one of these marks, these works are subject to the provisions of the first four paragraphs.

When affixing a responsibility hallmark, professionals responsible for importing and introducing works of precious metal into France must deposit their hallmark with the guarantee department prior to any operation.

The following are exempt from the above provisions:

1° Gold, silver and platinum objects belonging to ambassadors and envoys of foreign powers;

2° Gold and platinum jewellery, for the personal use of travellers, and silver works also serving their person, provided that their total weight does not exceed 5 hectograms.

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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