#BUDD9220037AOrder of December 22, 1992 Establishing a Home Customs Clearance Procedure
AI-generated summary for informational purposes only. Not legal advice. See the original source for the authoritative text.
This law establishes a procedure allowing goods to be cleared through customs directly from the importer's or exporter's location without needing to go through a customs office. This applies to goods being imported, exported or re-imported, with certain exemptions decided by customs administration. It simplifies the process for businesses but requires strict accounting and record-keeping to ensure compliance. This can be especially beneficial for companies engaged in frequent exporting and importing as it allows operations 24/7 and reduces logistical delays.
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Key Changes
- Establishes home customs clearance procedure for imports and exports.
- Allows 24/7 operation for exports without prior notice to customs.
- Requires detailed record-keeping and accounting for compliance.
Obligations
What this law requires
Obtain explicit or tacit approval from the domiciliation office before removing goods from the location
Record all import/export operations in approved inventory accounting (comptabilité-matières) or establish a detailed declaration, with regularization via supplementary global declaration at end of period
Receive arrival notice from domiciliation office before removing goods
Register export operations in advance in inventory accounting or establish detailed declaration before dispatching goods
Establish required transport documents (titres) before exporting goods