Tax & Finance

#96-866Decree No. 96-866 on Sample Collection Procedures in Customs

🇫🇷France··Other·Medium Impact·View source ↗

AI-generated summary for informational purposes only. Not legal advice. See the original source for the authoritative text.

🇬🇧 English

This law outlines the procedures for collecting samples in customs inspections in France. If items cannot be easily divided into three samples due to their weight, size, or value, the entire item is taken as one sample. Customs agents are responsible for taking samples in the presence of goods' owners or their representatives, and creating detailed records of these transactions. This applies mainly to importers, exporters, and customs agents.

AI-generated summary. May contain errors. Refer to official sources for legal decisions.

Key Changes

  • Entire items can be taken as a single sample if they can't be divided into three.
  • Sample collection must be in the presence of an owner or representative.
  • Detailed records of sample collections are mandatory.

Obligations

What this law requires

high

Customs agents must collect samples in three identical portions whenever possible, unless the item cannot be divided due to weight, size, value, nature, or insufficient quantity

Customs agents (minimum rank of controller)
operational
high

Sample collection must be performed in the presence of the goods' owner, holder, their representative, or a witness not belonging to customs administration

Customs agents
operational
high

All collected samples must be sealed with identification labels containing: owner/holder name and address, exact merchandise description, collection date/time/location, sample order number, and collecting agent's name, rank, and signature

Customs agents
operational
high

A formal record (procès-verbal de constat) must be created for every sample collection containing: collection date/time/location, names and professions of all present parties, circumstances of collection, exact sample identification, and witness information if applicable

Customs agents
reporting
medium

A copy of the collection record must be transmitted to the person from whom the sample was taken

Customs agents
disclosure

Affected Parties

ImportersExporters

Tags

customs,sample collection,import-export