French Customs CodeIn force
Paragraph 5: Undeclared imports and exports.
Article 425
Packages in excess of the declared number are deemed to have been imported or exported without declaration.
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Showing 4281–4290 of 56268 articles for “Art. Cass. 1e civ. 4-2-2015 n° 14-10.920”
Packages in excess of the declared number are deemed to have been imported or exported without declaration.
The Committee invites the taxpayer to submit, within thirty days, any written observations that it deems useful to present in support of its request for a settlement, or to present oral observations a…
The Committee draws up an annual report for the Government and Parliament, which will be published, on the conditions under which transactions falling within the remit of the decentralised departments…
The owners of the fraudulent goods, those responsible for importing or exporting them, those involved in the fraud, accomplices and adherents are all jointly and severally liable for payment of the fi…
Where it has not been possible to seize the items liable to confiscation or where, having been seized, the customs authorities so request, the court shall, in lieu of confiscation, order the payment o…
The provisions of this Title XIV shall apply throughout the territory of the Republic.
The various rights of communication provided for the tax authorities may be exercised to monitor the application of legislation and regulations governing financial relations with foreign countries. Th…
Titles II and XII of this Code apply to the legislation and regulation of foreign financial relations, subject to Articles 453 to 459 below.
The officers referred to in the previous article are empowered to carry out home visits anywhere under the conditions laid down by article 64 of this Code for customs officers.
The transport of the goods referred to in article 468 to the place of inspection, unpacking, repacking and any handling required by the inspection are carried out at the expense and under the responsi…
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