#BUDD9430002ADecree of February 9, 1994 Setting the List and Competencies of Customs Offices and Indirect Taxes
AI-generated summary for informational purposes only. Not legal advice. See the original source for the authoritative text.
This law organizes the French customs and indirect tax offices by specifying exactly where certain customs procedures can occur. Only designated offices can handle specific duties, like handling certain goods or overseeing international transits. This affects businesses involved in import and export, ensuring they use the correct offices for legal compliance.
AI-generated summary. May contain errors. Refer to official sources for legal decisions.
Key Changes
- Defines the specific customs offices for different procedures
- Restricts certain customs processes to designated offices
- Allows for some exceptions in special cases
Obligations
What this law requires
Route declarations for goods under non-transit customs regimes only through specially authorized customs offices as listed in the attached table
Conduct international transit formalities (rail, air, river, maritime) only at offices controlling internationally-open stations, aerodromes, or offices authorized for international transit
File factory entry and exit declarations only at customs offices responsible for controlling those specific factory establishments
Submit postal shipments for customs procedures only to customs offices with competence to control postal shipments
Conduct assessment, settlement, and collection of special tax on certain road vehicles only at specially authorized customs offices