{ "article": { "LEGIARTI000006615596": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "84", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1949-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006615596", "URL": "article/LEGI/ARTI/00/00/06/61/55/LEGIARTI000006615596.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX4X084AAAAXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000021664347", "@num": "100 ter", "#text": "Code des douanes - art. 100 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006138872", "@fin": "2999-01-01", "#text": "Section 1 : Caractère obligatoire de la déclaration en détail.", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006122103", "@fin": "2999-01-01", "#text": "Chapitre Ier : Déclaration en détail", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099266", "@fin": "2999-01-01", "#text": "Titre IV : Opérations de dédouanement", "@debut": "1949-01-01" } ] }, "@cid": "LEGITEXT000006071570", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des douanes", "@debut": "1949-01-01", "@id_txt": "LEGITEXT000006071570", "@c_titre_court": "Code des douanes" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006615596", "@fin": "2999-01-01", "@num": "84", "@etat": "VIGUEUR", "@debut": "1949-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Toutes les marchandises importées ou exportées doivent faire l'objet d'une déclaration en détail leur assignant un régime douanier.
\n
2. L'exemption des droits et taxes, soit à l'entrée, soit à la sortie, ne dispense pas de l'obligation prévue par le présent article.
" } }, "LEGIARTI000006615626": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "100 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-01-01", "DATE_DEBUT": "1993-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006615626", "URL": "article/LEGI/ARTI/00/00/06/61/56/LEGIARTI000006615626.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX5X100CAAAXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000541388", "#text": "Loi 92-677 1992-07-17 art. 57", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006318450", "@num": "96", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 96 () JORF 19 juillet 1992 en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006615230", "@num": "267 bis", "#text": "Code des douanes - art. 267 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615596", "@num": "84", "#text": "Code des douanes - art. 84 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615597", "@num": "85", "#text": "Code des douanes - art. 85 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006071570", "#text": "Code des douanes 84, 85, 95 à 100 bis, 267 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006138874", "@fin": "2999-01-01", "#text": "Section 3 : Forme, énonciations et enregistrement des déclarations en détail.", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006122103", "@fin": "2999-01-01", "#text": "Chapitre Ier : Déclaration en détail", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099266", "@fin": "2999-01-01", "#text": "Titre IV : Opérations de dédouanement", "@debut": "1949-01-01" } ] }, "@cid": "LEGITEXT000006071570", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des douanes", "@debut": "1949-01-01", "@id_txt": "LEGITEXT000006071570", "@c_titre_court": "Code des douanes" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615626", "@fin": "2008-01-01", "@num": "100 ter", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018036030", "@fin": "2010-04-01", "@num": "100 ter", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000021664347", "@fin": "2022-01-01", "@num": "100 ter", "@etat": "ABROGE", "@debut": "2010-04-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le placement des produits pétroliers en entrepôt fiscal doit faire l'objet de déclarations ponctuelles, globales ou récapitulatives, dans les conditions prévues aux articles 84, 85 et 95 à 100 bis.
\n
La sortie de produits pétroliers d'entrepôts fiscaux, leur mise à la consommation, leur exportation doivent faire l'objet, selon le cas, de déclarations ponctuelles, globales ou récapitulatives, dans les conditions prévues aux articles 84, 85 et 95 à 100 bis. Ces dispositions s'appliquent également aux cas prévus à l'article 267 bis du présent code et au II de l'article 57 de la loi n° 92-677 du 17 juillet 1992.
" } }, "LEGIARTI000018036030": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "100 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-04-01", "DATE_DEBUT": "2008-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000018036030", "URL": "article/LEGI/ARTI/00/00/18/03/60/LEGIARTI000018036030.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006318485", "@num": "57", "#text": "LOI n° 92-677 du 17 juillet 1992 - art. 57", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000017885146", "@num": "62", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 62", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGIARTI000006615102", "@num": "265", "#text": "Code des douanes - art. 265", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615230", "@num": "267 bis", "#text": "Code des douanes - art. 267 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615596", "@num": "84", "#text": "Code des douanes - art. 84", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615597", "@num": "85", "#text": "Code des douanes - art. 85", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615614", "@num": "95", "#text": "Code des douanes - art. 95", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006138874", "@fin": "2999-01-01", "#text": "Section 3 : Forme, énonciations et enregistrement des déclarations en détail.", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006122103", "@fin": "2999-01-01", "#text": "Chapitre Ier : Déclaration en détail", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099266", "@fin": "2999-01-01", "#text": "Titre IV : Opérations de dédouanement", "@debut": "1949-01-01" } ] }, "@cid": "LEGITEXT000006071570", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des douanes", "@debut": "1949-01-01", "@id_txt": "LEGITEXT000006071570", "@c_titre_court": "Code des douanes" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615626", "@fin": "2008-01-01", "@num": "100 ter", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018036030", "@fin": "2010-04-01", "@num": "100 ter", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000021664347", "@fin": "2022-01-01", "@num": "100 ter", "@etat": "ABROGE", "@debut": "2010-04-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le placement des produits énergétiques mentionnés à l'article 265 en entrepôt fiscal doit faire l'objet de déclarations ponctuelles, globales ou récapitulatives, dans les conditions prévues aux articles 84,85 et 95 à 100 bis. \n
\n
La sortie de produits énergétiques mentionnés à l'article 265 d'entrepôts fiscaux, leur mise à la consommation, leur exportation doivent faire l'objet, selon le cas, de déclarations ponctuelles, globales ou récapitulatives, dans les conditions prévues aux articles 84,85 et 95 à 100 bis. Ces dispositions s'appliquent également aux cas prévus à l'article 267 bis du présent code et au II de l'article 57 de la loi n° 92-677 du 17 juillet 1992.\n
" } }, "LEGIARTI000021664347": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "100 ter", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "2010-04-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021664347", "URL": "article/LEGI/ARTI/00/00/21/66/43/LEGIARTI000021664347.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000021580007", "@num": "36", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 36 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000044595094", "@num": "7", "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000044590225", "@nortexte": "ECOE2120672R", "@numtexte": "2021-1843", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGIARTI000021659882", "@num": "158 undecies", "#text": "Code des douanes - art. 158 undecies", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615102", "@num": "265", "#text": "Code des douanes - art. 265", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365402", "@num": "267 bis", "#text": "Code des douanes - art. 267 bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615596", "@num": "84", "#text": "Code des douanes - art. 84", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615614", "@num": "95", "#text": "Code des douanes - art. 95", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006138874", "@fin": "2999-01-01", "#text": "Section 3 : Forme, énonciations et enregistrement des déclarations en détail.", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006122103", "@fin": "2999-01-01", "#text": "Chapitre Ier : Déclaration en détail", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099266", "@fin": "2999-01-01", "#text": "Titre IV : Opérations de dédouanement", "@debut": "1949-01-01" } ] }, "@cid": "LEGITEXT000006071570", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des douanes", "@debut": "1949-01-01", "@id_txt": "LEGITEXT000006071570", "@c_titre_court": "Code des douanes" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615626", "@fin": "2008-01-01", "@num": "100 ter", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018036030", "@fin": "2010-04-01", "@num": "100 ter", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000021664347", "@fin": "2022-01-01", "@num": "100 ter", "@etat": "ABROGE", "@debut": "2010-04-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le placement des produits énergétiques mentionnés à l'article 265 en entrepôt fiscal doit faire l'objet de déclarations ponctuelles, globales ou récapitulatives, dans les conditions prévues aux articles 84,85 et 95 à 100 bis.

La sortie de produits énergétiques mentionnés à l'article 265 d'entrepôts fiscaux, leur mise à la consommation, leur exportation doivent faire l'objet, selon le cas, de déclarations ponctuelles, globales ou récapitulatives, dans les conditions prévues aux articles 84,85 et 95 à 100 bis. Ces dispositions s'appliquent également aux cas prévus aux articles 158 unvicies, 158 duovicies et 267 bis.

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Article 84 AUTONOME VIGUEUR, en vigueur depuis le 01/01/1949 (Code des douanes)