#2026-265Customs Code Legislative Part Ordinance No. 2026-265
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This ordinance lays out the legislative framework for customs operations in France, including general principles, the role of customs administration, and how goods and financial flows are managed. It impacts importers, exporters, customs agents, and related stakeholders by defining territorial scope, procedural requirements, and legal obligations. Businesses involved in international trade must comply with the detailed rules regarding declarations, prohibitions, and specific norms for handling certain goods.
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Key Changes
- Defines customs territory and administrative scope
- Establishes procedural requirements for import and export declarations
- Imposes legal obligations on customs agents and import-export businesses
Obligations
What this law requires
Declare all merchandise crossing French customs territory in accordance with articles L. 221-1 to L. 221-6, providing accurate descriptions, quantities, and values
Declare all financial flows crossing borders as specified in articles L. 222-1 to L. 222-9
Obtain prior approval and licenses for import and export of drug precursor substances as required under articles L. 243-1 to L. 243-3
Report suspicious transactions and maintain information obligations regarding drug precursors under articles L. 242-1 and L. 242-2
Comply with prohibitions on specified merchandise listed in articles L. 231-1 to L. 231-6 and refrain from importing, exporting, or possessing such goods