#2026-266Regulatory Part of the Customs Code Decree No. 2026-266
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This law structures the French Customs Code into specific sections that detail general principles, territorial actions, organizational setups, payment, control powers, qualifications, and overseas applications. It affects customs officers, businesses involved in international trade, and sectors dealing with controlled substances, by outlining specific procedures and regulations they must adhere to.
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Key Changes
- Standardizes customs procedures and operations across different regions and sectors
- Clarifies the responsibilities and powers of customs officers
- Establishes reporting requirements for handling controlled substances
Obligations
What this law requires
Declare all merchandise crossing French customs territory according to procedures defined in articles R. 221-1 to R. 221-28
Declare financial flows according to procedures defined in articles D. 222-1 to D. 222-3
Obtain approvals, registrations, and export/import authorizations for drug precursor substances as specified in articles R. 243-1 to R. 243-14
Provide information and declare suspicions regarding drug precursor substances according to articles R. 242-1 to R. 242-3
Submit to customs officers' rights of communication, inspection of merchandise, means of transport, persons, and vessels as defined in Livre IV, Titre II