France Customs Code (Code des Douanes) — EU Customs Union

HEADLINE: EU customs faced revenue losses due to inefficient and fraudulent declaration processes.

Key Obligations

["EU customs declaration mandatory via DELTA system", "Payment of EU Common Customs Tariff duties and French VAT", "Compliance with EU Combined Nomenclature (CN)"]

Penalty Ranges

Fines up to EUR 50,000; imprisonment up to 3 years

Affected HS Codes: ["All HS codes"]

Issuing Authority: Direction Générale des Douanes et Droits Indirects (DGDDI)