#CPPD2610498ACustoms Code Amendment Sets a 100,000 Euro Threshold and Updates Territorial Rules
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This order updates parts of France’s customs code by setting a 100,000 euro threshold tied to one customs rule and by extending related exemptions or application rules in several overseas and territorial provisions. It also clarifies how customs rules apply in Saint-Martin and Wallis and Futuna. Businesses that move goods through these territories should check whether the new threshold changes their reporting or compliance obligations. The main impact is administrative: customs teams and import-export operators may need to review internal procedures, especially for transactions near the new threshold and for operations involving the named territories. The order takes effect on 1 May 2026.
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Key Changes
- Sets a 100,000 euro threshold for the customs rule referenced in the code.
- Updates several customs articles so they also exclude the new A. 234-1 rule where applicable.
- Clarifies territorial application rules for Saint-Martin and Wallis and Futuna.
Obligations
What this law requires
Customs operators must apply the threshold under Article L. 234-7 at 100,000 euros for the customs rule referenced by Article A. 234-1.
Customs operators must apply the customs-code threshold set under Article L. 234-7 at 100,000 euros for the relevant customs rule referenced by Article A. 234-1.
In the customs provisions listed in Articles A. 722-2, A. 742-2, A. 762-1, A. 772-1 and A. 782-2, the exemptions must be applied so that both Articles A. 232-1 and A. 234-1 are treated as not applicable.
For the provisions listed in Articles A. 722-2, A. 742-2, A. 762-1, A. 772-1 and A. 782-2, businesses must treat Articles A. 232-1 and A. 234-1 as inapplicable where those territorial rules apply.
Operators using the customs rules applicable to Saint-Martin must apply Title III of Book II by default, except that Article A. 232-1 does not apply there.