Tax & Finance

#2004-1151Ordinance No. 2004-1151 on Customs Code Updates in French Overseas Territories

🇫🇷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 updates the customs regulations applicable in several French overseas territories. It repeals specific articles from existing customs codes and modifies enforcement procedures, penalties, and the handling of customs violations. The changes primarily affect customs operations in New Caledonia, French Polynesia, Wallis and Futuna, Saint Pierre and Miquelon, and Mayotte, with revised roles for customs officials and new procedural standards for handling offenses.

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

Key Changes

  • Repeals certain articles and enforcement roles in customs codes across French overseas territories.
  • Introduces updated penalties and procedural standards for handling customs offenses.
  • Allows expanded access for customs officials to professional premises and shared information protocols.

Obligations

What this law requires

high

Repeal Article 62, subsection (a) of Article 324(3), and Article 354 of the Customs Code as applied in Wallis and Futuna, Saint Pierre and Miquelon, and French Polynesia

Customs authorities in Wallis and Futuna, Saint Pierre and Miquelon, and French Polynesia
operational
high

Apply Articles 62, 65 (except subsections 1(a), 4, 5, 7, 8), subsection (a) of Article 324(3), Articles 354 and 389bis of the Customs Code in French Polynesia, Wallis and Futuna, and Saint Pierre and Miquelon

Customs authorities in French Polynesia, Wallis and Futuna, and Saint Pierre and Miquelon
operational
high

Apply second paragraph of Article 414 of the Customs Code in New Caledonia, Wallis and Futuna, and Saint Pierre and Miquelon

Customs authorities in New Caledonia, Wallis and Futuna, and Saint Pierre and Miquelon
operational
high

Impose maximum imprisonment of ten years and fines up to five times the value of smuggled goods when violations involve dangerous goods or organized bands in French Polynesia

Judicial and customs authorities in French Polynesia
operational
high

Customs agents at controller grade or equivalent must inform the Prosecutor's office prior to conducting access operations to professional premises and transmit investigation reports within five days in Mayotte

Customs agents in Mayotte
reporting

Affected Parties

Customs officials in French overseas territoriesBusinesses operating in French overseas territories

Tags

customs,French overseas territories,regulatory changes