French Customs Code
In force1° Customs officers with at least the rank of controller may demand to see papers and documents of any kind relating to operations of interest to their department, whatever their medium;
a) in railway stations (consignment notes, invoices, loading sheets, books, registers, etc.) ;
b) on the premises of shipping and river companies and shipowners, consignees and shipbrokers (freight manifests, bills of lading, ship's tickets, shipping notices, delivery orders, etc.);
c) on the premises of airlines (dispatch notes, delivery notes and slips, shops registers, etc.);
d) on the premises of road haulage companies (takeover registers, parcel registration books, delivery books, waybills, consignment notes, etc.);
e) on the premises of agencies, including "rapid transport" agencies, which are responsible for receiving, grouping, dispatching by all modes of transport (rail, road, water, air) and delivering all parcels (detailed collective dispatch notes, receipts, delivery notes, etc.);
f) customs representatives or forwarding agents;
g) warehouse, dock and general shop concession holders (deposit registers and files, warrant and pledge books, goods inwards and outwards registers, goods situation, stock accounts, etc.);
h) at the premises of the consignees or actual consignors of the goods declared in customs ;
i) (Repealed) ;
j) and, in general, all natural or legal persons directly or indirectly involved in regular or irregular operations falling within the remit of the customs service.
The right of communication is exercised on the spot or by correspondence, including electronically, and regardless of the medium used to store the documents.
2° Category C customs officers may exercise the right of communication provided for in 1° when acting on the written order of a customs officer of at least the rank of inspector. This order must be presented to the persons towards whom the right of communication is exercised.
3° The various documents referred to in 1° of this article must be kept by the interested parties for a period of three years, from the date on which the packages are sent, in the case of senders, and from the date on which they are received, in the case of recipients.
4° a) The beneficiaries or taxpayers referred to in article 65 A below must keep documents relating to their professional activity for 3 calendar years from the end of the calendar year in which these documents were drawn up. They must issue extracts or copies at the request of the inspection officers.
b) Documents are taken to mean all books, registers, notes and supporting documents (accounts, registers, invoices, correspondence, copies of letters, etc.) relating to the company's business activity, regardless of the medium used.
5° During inspections and investigations carried out at the premises of the persons or companies referred to in 1° of this article, the customs officers designated by this same paragraph may take copies, on whatever medium, or seize documents of any kind (accounts, invoices, copies of letters, cheque books, drafts, bank accounts, etc.) that may facilitate the performance of their duties.
6° The customs administration is authorised, subject to reciprocity, to provide the qualified authorities of foreign countries with all information, certificates, reports and other documents likely to establish the violation of laws and regulations applicable to entry into or exit from their territory, regardless of the medium used.
7° For the application of the provisions relating to mutual assistance between the administrative authorities of the Member States of the European Union with regard to customs or agricultural regulations, customs officers are authorised to implement the provisions of this article for the control of customs or agricultural operations carried out in other Member States.
8° (Repealed).
