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Showing 3821–3830 of 56936 articles for “Art. I-3°”
Where the perpetrator of a customs offence dies before a final judgment or settlement has been reached, the Administration is entitled to bring an action against the estate with a view to having the p…
Official reports, summonses, notifications, orders and other documents drawn up in connection with the implementation of the powers of investigation, recording and prosecution provided for in this Cod…
Within two months of receiving the response from the Regional Director of Customs or, in the absence of a response, on expiry of the six-month period provided for in the previous article, the taxpayer…
1. If a person who contravenes the provisions of articles 410, 411, 412, 414 and 414-2 of this Code commits, within five years of a settlement or conviction that has become final, a new offence fallin…
If the effects and papers of accountants are sealed, the revenue and other registers for the current year must not be sealed. The said registers are simply stopped and initialled by the judge, who han…
In all cases where a blatant customs offence is detected, the means of transport and the contested goods that are not liable to confiscation may, as security for the penalties incurred, be withheld un…
1. The Treasury's share of the proceeds of fines and confiscations resulting from cases prosecuted at the request of the Customs Administration is 40% of the net proceeds of seizures. 2. The condition…
1. The criminal courts shall hear all customs offences and all customs matters raised by way of exception. (2) They shall likewise hear customs offences that are related, ancillary or connected to a c…
When the release of objects seized for infringement of laws the enforcement of which is entrusted to the customs administration is granted by judgments against which an appeal is lodged, they shall on…
1. Masters of ships, boats and aircraft are deemed to be responsible for omissions and inaccuracies in the manifests and, in general, for offences committed on board their vessel. 2. However, the pena…
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