{ "article": { "LEGIARTI000006616038": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "420", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2012-03-24", "DATE_DEBUT": "2002-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006616038", "URL": "article/LEGI/ARTI/00/00/06/61/60/LEGIARTI000006616038.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX4X420AAAAXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006615676", "@num": "207", "#text": "Code des douanes - art. 207", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006321618", "@num": "44", "#text": "Loi - art. 44 (V) JORF 31 décembre 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000025555132", "@num": "61", "#text": "LOI n°2012-387\n du 22 mars 2012 - art. 61", "@sens": "cible", "@cidtexte": "JORFTEXT000025553296", "@nortexte": "EFIX1127393L", "@numtexte": "2012-387", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2012-03-22" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006153182", "@fin": "2999-01-01", "#text": "Paragraphe 4 : Contrebande.", "@debut": "2002-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138934", "@fin": "2999-01-01", "#text": "Section 1 : Classification des infractions douanières et peines principales", "@debut": "2002-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006122136", "@fin": "2999-01-01", "#text": "Chapitre VI : Dispositions répressives", "@debut": "2002-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099277", "@fin": "2999-01-01", "#text": "Titre XII : Contentieux et recouvrement", "@debut": "2002-12-31" } ] }, "@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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006616038", "@fin": "2012-03-24", "@num": "420", "@etat": "ABROGE", "@debut": "2002-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Est réputée importée en contrebande toute quantité en excédent au compte ouvert prévu par l'article 207 ci-dessus ou toute marchandise non inscrite à ce compte.
\n
" } }, "LEGIARTI000006321618": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "44", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2002-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006321618", "URL": "article/LEGI/ARTI/00/00/06/32/16/LEGIARTI000006321618.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEJUXXXXXX044AAXXXXXXAA" } }, "NOTA": { "CONTENU": "
Les Etats Législatifs annexés à la présente Loi ne sont pas reproduits, voir JO du 31 décembre 2002, pages 22092 et suivantes.
\n
" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000781906", "#text": "Loi 2002-1576 2002-12-30 Finances rectificative pour 2002 JORF 31 décembre 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006615519", "@num": "157", "#text": "Code des douanes - art. 157 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615966", "@num": "322 bis", "#text": "Code des douanes - art. 322 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615829", "@num": "323", "#text": "Code des douanes - art. 323 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615967", "@num": "324", "#text": "Code des douanes - art. 324 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615969", "@num": "325", "#text": "Code des douanes - art. 325 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615970", "@num": "326", "#text": "Code des douanes - art. 326 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615971", "@num": "327", "#text": "Code des douanes - art. 327 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615973", "@num": "328", "#text": "Code des douanes - art. 328 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615974", "@num": "329", "#text": "Code des douanes - art. 329 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615832", "@num": "330", "#text": "Code des douanes - art. 330 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615975", "@num": "331", "#text": "Code des douanes - art. 331 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615976", "@num": "332", "#text": "Code des douanes - art. 332 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615977", "@num": "333", "#text": "Code des douanes - art. 333 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615980", "@num": "334", "#text": "Code des douanes - art. 334 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615981", "@num": "335", "#text": "Code des douanes - art. 335 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615982", "@num": "336", "#text": "Code des douanes - art. 336 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615983", "@num": "337", "#text": "Code des douanes - art. 337 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615984", "@num": "338", "#text": "Code des douanes - art. 338 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615985", "@num": "339", "#text": "Code des douanes - art. 339 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615987", "@num": "340", "#text": "Code des douanes - art. 340 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615988", "@num": "341", "#text": "Code des douanes - art. 341 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615989", "@num": "341 bis", "#text": "Code des douanes - art. 341 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615990", "@num": "342", "#text": "Code des douanes - art. 342 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615834", "@num": "343", "#text": "Code des douanes - art. 343 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615992", "@num": "343 bis", "#text": "Code des douanes - art. 343 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615991", "@num": "344", "#text": "Code des douanes - art. 344 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615837", "@num": "345", "#text": "Code des douanes - art. 345 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615839", "@num": "346", "#text": "Code des douanes - art. 346 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615842", "@num": "347", "#text": "Code des douanes - art. 347 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615844", "@num": "348", "#text": "Code des douanes - art. 348 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615847", "@num": "349", "#text": "Code des douanes - art. 349 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616002", "@num": "349 bis", "#text": "Code des douanes - art. 349 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615994", "@num": "350", "#text": "Code des douanes - art. 350 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615995", "@num": "351", "#text": "Code des douanes - art. 351 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615996", "@num": "352", "#text": "Code des douanes - art. 352 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615998", "@num": "352 bis", "#text": "Code des douanes - art. 352 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615999", "@num": "352 ter", "#text": "Code des douanes - art. 352 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615997", "@num": "353", "#text": "Code des douanes - art. 353 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615849", "@num": "354", "#text": "Code des douanes - art. 354 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615852", "@num": "355", "#text": "Code des douanes - art. 355 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616003", "@num": "356", "#text": "Code des douanes - art. 356 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616004", "@num": "357", "#text": "Code des douanes - art. 357 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615857", "@num": "357 bis", "#text": "Code des douanes - art. 357 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615855", "@num": "358", "#text": "Code des douanes - art. 358 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616005", "@num": "361", "#text": "Code des douanes - art. 361 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615862", "@num": "362", "#text": "Code des douanes - art. 362 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616006", "@num": "363", "#text": "Code des douanes - art. 363 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616007", "@num": "365", "#text": "Code des douanes - art. 365 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616008", "@num": "366", "#text": "Code des douanes - art. 366 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616009", "@num": "367", "#text": "Code des douanes - art. 367 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616011", "@num": "368", "#text": "Code des douanes - art. 368 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615865", "@num": "369", "#text": "Code des douanes - art. 369 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615868", "@num": "370", "#text": "Code des douanes - art. 370 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616012", "@num": "373", "#text": "Code des douanes - art. 373 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616013", "@num": "374", "#text": "Code des douanes - art. 374 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616014", "@num": "375", "#text": "Code des douanes - art. 375 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616015", "@num": "376", "#text": "Code des douanes - art. 376 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616016", "@num": "377", "#text": "Code des douanes - art. 377 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615873", "@num": "377 bis", "#text": "Code des douanes - art. 377 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615875", "@num": "378", "#text": "Code des douanes - art. 378 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615877", "@num": "379", "#text": "Code des douanes - art. 379 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615880", "@num": "380", "#text": "Code des douanes - art. 380 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615883", "@num": "381", "#text": "Code des douanes - art. 381 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615886", "@num": "381 bis", "#text": "Code des douanes - art. 381 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615889", "@num": "382", "#text": "Code des douanes - art. 382 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615891", "@num": "383", "#text": "Code des douanes - art. 383 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615893", "@num": "384", "#text": "Code des douanes - art. 384 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615896", "@num": "385", "#text": "Code des douanes - art. 385 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615898", "@num": "386", "#text": "Code des douanes - art. 386 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615903", "@num": "386 bis", "#text": "Code des douanes - art. 386 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615901", "@num": "387", "#text": "Code des douanes - art. 387 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615905", "@num": "387 bis", "#text": "Code des douanes - art. 387 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615907", "@num": "388", "#text": "Code des douanes - art. 388 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615911", "@num": "389", "#text": "Code des douanes - art. 389 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615917", "@num": "389 bis", "#text": "Code des douanes - art. 389 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615915", "@num": "390", "#text": "Code des douanes - art. 390 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615921", "@num": "390 bis", "#text": "Code des douanes - art. 390 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615919", "@num": "391", "#text": "Code des douanes - art. 391 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616017", "@num": "392", "#text": "Code des douanes - art. 392 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616018", "@num": "393", "#text": "Code des douanes - art. 393 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616019", "@num": "394", "#text": "Code des douanes - art. 394 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616021", "@num": "395", "#text": "Code des douanes - art. 395 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616022", "@num": "396", "#text": "Code des douanes - art. 396 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616023", "@num": "397", "#text": "Code des douanes - art. 397 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615924", "@num": "398", "#text": "Code des douanes - art. 398 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616024", "@num": "399", "#text": "Code des douanes - art. 399 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616025", "@num": "400", "#text": "Code des douanes - art. 400 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616027", "@num": "401", "#text": "Code des douanes - art. 401 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616028", "@num": "402", "#text": "Code des douanes - art. 402 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615926", "@num": "403", "#text": "Code des douanes - art. 403 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616029", "@num": "404", "#text": "Code des douanes - art. 404 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616030", "@num": "405", "#text": "Code des douanes - art. 405 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616031", "@num": "406", "#text": "Code des douanes - art. 406 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616032", "@num": "407", "#text": "Code des douanes - art. 407 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616034", "@num": "408", "#text": "Code des douanes - art. 408 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616035", "@num": "409", "#text": "Code des douanes - art. 409 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615929", "@num": "410", "#text": "Code des douanes - art. 410 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615931", "@num": "411", "#text": "Code des douanes - art. 411 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615934", "@num": "412", "#text": "Code des douanes - art. 412 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615938", "@num": "413 bis", "#text": "Code des douanes - art. 413 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615947", "@num": "415", "#text": "Code des douanes - art. 415 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616036", "@num": "417", "#text": "Code des douanes - art. 417 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616037", "@num": "418", "#text": "Code des douanes - art. 418 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615950", "@num": "419", "#text": "Code des douanes - art. 419 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616038", "@num": "420", "#text": "Code des douanes - art. 420 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616039", "@num": "421", "#text": "Code des douanes - art. 421 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616040", "@num": "422", "#text": "Code des douanes - art. 422 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616043", "@num": "423", "#text": "Code des douanes - art. 423 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616044", "@num": "424", "#text": "Code des douanes - art. 424 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616045", "@num": "425", "#text": "Code des douanes - art. 425 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615953", "@num": "426", "#text": "Code des douanes - art. 426 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616046", "@num": "427", "#text": "Code des douanes - art. 427 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615955", "@num": "428", "#text": "Code des douanes - art. 428 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616047", "@num": "429", "#text": "Code des douanes - art. 429 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616048", "@num": "430", "#text": "Code des douanes - art. 430 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615958", "@num": "431", "#text": "Code des douanes - art. 431 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616050", "@num": "432", "#text": "Code des douanes - art. 432 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615961", "@num": "432 bis", "#text": "Code des douanes - art. 432 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616051", "@num": "433", "#text": "Code des douanes - art. 433 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616052", "@num": "434", "#text": "Code des douanes - art. 434 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616053", "@num": "435", "#text": "Code des douanes - art. 435 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616054", "@num": "436", "#text": "Code des douanes - art. 436 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615963", "@num": "437", "#text": "Code des douanes - art. 437 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616055", "@num": "438", "#text": "Code des douanes - art. 438 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616056", "@num": "438 bis", "#text": "Code des douanes - art. 438 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616058", "@num": "439", "#text": "Code des douanes - art. 439 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616059", "@num": "440", "#text": "Code des douanes - art. 440 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006134207", "@fin": "2999-01-01", "#text": "I. - MESURES CONCERNANT LA FISCALITE.", "@debut": "2002-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114805", "@fin": "2999-01-01", "#text": "TITRE II : DISPOSITIONS PERMANENTES", "@debut": "2002-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084643", "@fin": "2999-01-01", "#text": "DEUXIEME PARTIE : MOYENS DES SERVICES ET DISPOSITIONS SPECIALES", "@debut": "2002-12-31" } ] }, "@cid": "JORFTEXT000000781906", "@nor": "ECOX0200157L", "@num": "2002-1576", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2002-1576 du 30 décembre 2002 de finances rectificative pour 2002", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000781906", "@c_titre_court": "LOI n° 2002-1576 du 30 décembre 2002" }, { "@fin": "2999-01-01", "#text": "Loi n° 2002-1576 du 30 décembre 2002 de finances rectificative pour 2002 (1)", "@debut": "2002-12-31", "@id_txt": "LEGITEXT000005633804", "@c_titre_court": "Loi n° 2002-1576 du 30 décembre 2002" } ], "@date_publi": "2002-12-31", "@date_signature": "2002-12-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006321618", "@fin": "2999-01-01", "@num": "44", "@etat": "VIGUEUR", "@debut": "2002-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Paragraphe modificateur.
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II. - Les dispositions du I s'appliquent aux avis de mise en recouvrement émis à compter du 1er janvier 2003.
" } }, "LEGIARTI000006615676": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "207", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2012-03-24", "DATE_DEBUT": "1949-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006615676", "URL": "article/LEGI/ARTI/00/00/06/61/56/LEGIARTI000006615676.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX4X207AAAAXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006616038", "@num": "420", "#text": "Code des douanes - art. 420 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033744499", "@num": "R5432-1", "#text": "Code des transports - art. R5432-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000025555132", "@num": "61", "#text": "LOI n°2012-387\n du 22 mars 2012 - art. 61", "@sens": "cible", "@cidtexte": "JORFTEXT000025553296", "@nortexte": "EFIX1127393L", "@numtexte": "2012-387", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2012-03-22" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006138885", "@fin": "2012-03-24", "#text": "Section 3 : Compte ouvert des marchandises.", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006122110", "@fin": "2999-01-01", "#text": "Chapitre Ier : Circulation et détention des marchandises dans la zone terrestre du rayon des douanes", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099268", "@fin": "2999-01-01", "#text": "Titre VIII : Circulation et détention de marchandises à l'intérieur du territoire douanier", "@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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006615676", "@fin": "2012-03-24", "@num": "207", "@etat": "ABROGE", "@debut": "1949-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Dans la zone de deux kilomètres et demi des frontières terrestres du territoire douanier, à l'exception des agglomérations dont la population s'élève au moins à deux mille habitants, tout commerçant est tenu de faire inscrire au bureau de douane le plus proche, sur les registres ouverts à cet effet, les marchandises des catégories prohibées ou fortement taxées qu'il reçoit en magasin.
\n
2. Il doit justifier que les marchandises déclarées sont d'origine française ou, si elles sont d'origine étrangère, qu'elles ont été régulièrement importées, en produisant des passavants, quittances de douane ou autres expéditions.
\n
3. Les agents des douanes peuvent vérifier, dans les magasins du déclarant, l'exactitude de ses déclarations.
" } }, "LEGIARTI000025555132": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "61", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000025555132", "URL": "article/LEGI/ARTI/00/00/25/55/51/LEGIARTI000025555132.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000024966551", "@num": "103", "#text": "Code des douanes - art. 103 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024966581", "@num": "185", "#text": "Code des douanes - art. 185 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024243932", "@num": "95", "#text": "Code des douanes - art. 95 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006138884", "#text": "Code des douanes - Section 1 : Circulation des marchandises. (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006138946", "#text": "Code des douanes - Section 2 : Détention des marchandises. (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006138877", "#text": "Code des douanes - Section 3 : Application des résultats de la vér... (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006138885", "#text": "Code des douanes - Section 3 : Compte ouvert des marchandises. (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025560178", "@num": "101", "#text": "Code des douanes - art. 101 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615630", "@num": "102", "#text": "Code des douanes - art. 102 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615631", "@num": "103", "#text": "Code des douanes - art. 103 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025560175", "@num": "104", "#text": "Code des douanes - art. 104 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615635", "@num": "107", "#text": "Code des douanes - art. 107 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025560154", "@num": "180", "#text": "Code des douanes - art. 180 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code des douanes - art. 185 (M)", "@sens": "source", "@typelien": "MODIFIE" }, { "@id": "LEGIARTI000006615667", "@num": "197", "#text": "Code des douanes - art. 197 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615691", "@num": "198", "#text": "Code des douanes - art. 198 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615668", "@num": "199", "#text": "Code des douanes - art. 199 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615669", "@num": "200", "#text": "Code des douanes - art. 200 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615670", "@num": "201", "#text": "Code des douanes - art. 201 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615671", "@num": "202", "#text": "Code des douanes - art. 202 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615673", "@num": "203", "#text": "Code des douanes - art. 203 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615674", "@num": "204", "#text": "Code des douanes - art. 204 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615675", "@num": "205", "#text": "Code des douanes - art. 205 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615693", "@num": "206", "#text": "Code des douanes - art. 206 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615676", "@num": "207", "#text": "Code des douanes - art. 207 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025560151", "@num": "210", "#text": "Code des douanes - art. 210 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025560148", "@num": "211", "#text": "Code des douanes - art. 211 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025560164", "@num": "326", "#text": "Code des douanes - art. 326 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025560144", "@num": "332", "#text": "Code des douanes - art. 332 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025560158", "@num": "376", "#text": "Code des douanes - art. 376 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025560139", "@num": "414-1", "#text": "Code des douanes - art. 414-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025560129", "@num": "417", "#text": "Code des douanes - art. 417 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025560124", "@num": "418", "#text": "Code des douanes - art. 418 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616038", "@num": "420", "#text": "Code des douanes - art. 420 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025560186", "@num": "421", "#text": "Code des douanes - art. 421 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025560181", "@num": "424", "#text": "Code des douanes - art. 424 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025560167", "@num": "95", "#text": "Code des douanes - art. 95 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000025554997", "@fin": "2999-01-01", "#text": "Chapitre III : Soutien au développement des entreprises", "@debut": "2012-03-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000025555007", "@fin": "2999-01-01", "#text": "TITRE Ier : DISPOSITIONS RELATIVES À LA SIMPLIFICATION DU DROIT DES ENTREPRISES", "@debut": "2012-03-24" } ] }, "@cid": "JORFTEXT000025553296", "@nor": "EFIX1127393L", "@num": "2012-387", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2012-387 du 22 mars 2012 relative à la simplification du droit et à l'allégement des démarches administratives (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000025553296", "@c_titre_court": "LOI n° 2012-387 du 22 mars 2012" }, { "@fin": "2999-01-01", "#text": "LOI n° 2012-387 du 22 mars 2012 relative à la simplification du droit et à l'allégement des démarches administratives (1)", "@debut": "2012-03-24", "@id_txt": "LEGITEXT000025554994", "@c_titre_court": "LOI n°2012-387 du 22 mars 2012" } ], "@date_publi": "2012-03-23", "@date_signature": "2012-03-22", "@num_parution_jo": "0071" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000025555132", "@fin": "2999-01-01", "@num": "61", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000025553697", "@fin": "2999-01-01", "@num": "61", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

A abrogé les dispositions suivantes :

- Code des douanes
\nSct. Section 1 : Circulation des marchandises., Art. 197, Art. 198, Art. 199, Art. 200, Art. 201, Art. 202, Art. 203, Art. 204, Art. 205, Sct. Section 2 : Détention des marchandises., Art. 206, Sct. Section 3 : Compte ouvert des marchandises., Art. 207, Art. 420, Art. 102, Art. 103, Art. 421, Art. 424, Art. 101, Art. 104, Sct. Section 3 : Application des résultats de la vérification., Art. 107\n
\n

A modifié les dispositions suivantes :

- Code des douanes
\nArt. 95, Art. 326, Art. 376, Art. 180, Art. 210, Art. 211, Art. 332, Art. 414-1, Art. 417, Art. 418, Art. 185
\n

\n
" } }, "LEGIARTI000039119837": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2020-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000039119837", "URL": "article/LEGI/ARTI/00/00/39/11/98/LEGIARTI000039119837.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l’article 36 de l’ordonnance n° 2019-964 du 18 septembre 2019, les présentes dispositions entrent en vigueur le 1^er janvier 2020.

" }, "LIENS": { "LIEN": [ { "#text": "5° de l'article 6 de la loi organique n° 96-312 du 12 avril 1996", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006637261", "@num": "5", "#text": "Loi n° 66-1008 du 28 décembre 1966 - art. 5", "@sens": "source", "@cidtexte": "JORFTEXT000000880207", "@numtexte": "66-1008", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1966-12-28" }, { "@id": "LEGIARTI000006235543", "@num": "1", "#text": "Ordonnance n°2004-1151 du 28 octobre 2004 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000627284", "@nortexte": "DOMX0400119R", "@numtexte": "2004-1151", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-10-28" }, { "@id": "LEGIARTI000039110995", "@num": "30", "#text": "Ordonnance n°2019-964 du 18 septembre 2019 - art. 30", "@sens": "cible", "@cidtexte": "JORFTEXT000039110186", "@nortexte": "JUSB1917648R", "@numtexte": "2019-964", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2019-09-18" }, { "@id": "LEGITEXT000006070716", "#text": "Code de procédure civile", "@sens": "source", "@cidtexte": "LEGITEXT000006070716", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006417944", "@num": "226-13", "#text": "Code pénal - art. 226-13", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006071570", "#text": "Code des douanes", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615694", "@num": "215", "#text": "Code des douanes - art. 215", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615990", "@num": "342", "#text": "Code des douanes - art. 342", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615879", "@num": "380", "#text": "Code des douanes - art. 380", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615899", "@num": "387", "#text": "Code des douanes - art. 387", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615913", "@num": "390", "#text": "Code des douanes - art. 390", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615925", "@num": "403", "#text": "Code des douanes - art. 403", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615927", "@num": "410", "#text": "Code des douanes - art. 410", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615933", "@num": "412", "#text": "Code des douanes - art. 412", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615937", "@num": "413 bis", "#text": "Code des douanes - art. 413 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615940", "@num": "414", "#text": "Code des douanes - art. 414", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616037", "@num": "418", "#text": "Code des douanes - art. 418", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616038", "@num": "420", "#text": "Code des douanes - art. 420", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616039", "@num": "421", "#text": "Code des douanes - art. 421", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616040", "@num": "422", "#text": "Code des douanes - art. 422", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616044", "@num": "424", "#text": "Code des douanes - art. 424", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615951", "@num": "426", "#text": "Code des douanes - art. 426", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616046", "@num": "427", "#text": "Code des douanes - art. 427", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616047", "@num": "429", "#text": "Code des douanes - art. 429", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616048", "@num": "430", "#text": "Code des douanes - art. 430", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615957", "@num": "431", "#text": "Code des douanes - art. 431", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615959", "@num": "432 bis", "#text": "Code des douanes - art. 432 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616051", "@num": "433", "#text": "Code des douanes - art. 433", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615962", "@num": "437", "#text": "Code des douanes - art. 437", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615399", "@num": "60 bis", "#text": "Code des douanes - 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\n

Les dispositions relatives au code des douanes applicable en Polynésie française sont ainsi modifiées :

I.-L'article 7, le 2 de l'article 28, les articles 44, 46 et 173 et le titre XII, à l'exception des articles 209, 224, 263, 282, 283, 284, 286, 298 (1° et 2°) et des articles 299 et 301 du code des douanes applicable en Polynésie française, sont abrogés.

II.-L'article 7, le 2 de l'article 44, les articles 44 bis, 60 bis, 62, 63 bis, 63 ter, à l'exception du cinquième alinéa, 64, à l'exception du a du 3, 64 A, 67 bis, 215, à l'exception du deuxième alinéa du 1, ainsi que le titre XII, à l'exception des articles 335, 350, 352 bis, 352 ter, 391, du 2 de l'article 410, de l'article 411, des 1° à 6° et des 8° à 9° de l'article 412 du 2 de l'article 413 bis, du 3° de l'article 418, des articles 420, 421, 422 et 429 des 1° et 2° de l'article 430 et de l'article 433 du code des douanes sont applicables au territoire de la Polynésie française sous réserve des adaptations ci-après :

A.-Toute référence aux articles du code des douanes est remplacée par la référence aux dispositions du code des douanes applicable au territoire de la Polynésie française ayant le même objet.

B.-Toute référence au code de procédure civile est remplacée par la référence aux dispositions de procédure civile applicables dans le territoire.

C.-Les références à la réglementation communautaire ne sont pas applicables en Polynésie française.

D.-Pour leur application en Polynésie française, les articles 7, 64, 64 A, 215, 342, 380, 387, 390, 412, 413 bis, 414, 418, 424, 426, 427, 431 et 432 bis du code des douanes font l'objet des adaptations suivantes :

1° A l'article 7, les mots : \" arrêté du ministre du budget \" sont remplacés par les mots : \" arrêté pris en conseil des ministres \" et le taux \" 20 % \" est remplacé par le taux \" 25 % \" ;

2° Au 1 de l'article 64, au 1 de l'article 387 et au 1 de l'article 432 bis, la référence à l'article 459 du code est remplacée par la référence à l'article 5 de la loi n° 66-1008 du 28 décembre 1966 relative aux relations financières avec l'étranger ;

3° Au douzième alinéa du a du 2 de l'article 64, après les mots :

\" 550 et suivants \" sont ajoutés les mots : \" et 854 \" ;

4° A l'article 64 A, les mots : \" les départements \" et les mots :

\" les lois existantes \" sont respectivement remplacés par les mots :

\" le territoire \" et les mots : \" les dispositions législatives et réglementaires \" ;

5° A l'article 215, au 1, les mots : \" marchandises contrefaites \" sont remplacés par les mots : \" marchandises présentées sous une marque contrefaite \", après les mots : \" régulièrement importés \" et \" à l'intérieur du territoire douanier \", les mots : \" dans le territoire douanier de la Communauté européenne \" et \" de la Communauté européenne \" sont supprimés et les mots : \" arrêtés du ministre du budget \" sont remplacés par les mots : \" délibérations de l'assemblée de la Polynésie française \", et au 3, les mots : \" arrêtés susvisés \", \" l'arrêté visé \" et \" l'arrêté \" sont respectivement remplacés par les mots : \" délibérations susvisées \", \" la délibération visée \" et \" la délibération \" ;

6° Au premier alinéa de l'article 342, après les mots : \" les lois \" sont ajoutés les mots : \" et règlements \" ;

7° A l'article 380, le mot : \" producteurs, \" est supprimé et les mots : \" produits visés au tableau B de l'article 265 \" sont remplacés par les mots : \" produits pétroliers et assimilés \" ;

8° Au 1 de l'article 390, les mots : \" arrêté du ministre du budget \" sont remplacés par les mots : \" délibération de l'assemblée de la Polynésie française \" ;

9° Au 7° de l'article 412, les mots : \" hors les cas prévus à l'article 259 ci-dessus \" sont supprimés ;

10° Au 1 de l'article 413 bis, les mots : \" 53-1, 61-1, 69 (b), 71 et 117-2 \" et les mots : \" aux articles 65 et 92 \" sont respectivement remplacés par les mots : \" 53-1 et 61-1 \" et les mots : \" à l'article 65 \" ;

11° A l'article 414, les mots : \" ou fortement taxées \" et le deuxième alinéa sont supprimés. Il est ajouté un deuxième alinéa ainsi rédigé :

\" Les marchandises visées au premier alinéa sont celles pour lesquelles la prohibition relève de l'ordre public, des engagements internationaux ratifiés par la France ou de la réglementation relative aux marchandises visées au 5° de l'article 6 de la loi organique n° 96-312 du 12 avril 1996 portant statut d'autonomie de la Polynésie française \" ;

12° Au 1° de l'article 418, les mots : \" des documents prévus par l'article 198-2 ci-dessus \" sont remplacés par les mots : \" des quittances attestant que ces marchandises ont été régulièrement importées ou de toutes justifications d'origine émanant de sociétés ou de personnes régulièrement établies dans le territoire douanier \" ;

13° Au 3° de l'article 424, les mots : \" du ministre du budget \" sont remplacés par les mots : \" pris en conseil des ministres \" ;

14° A l'article 426, aux 2° et 5°, le mot : \" France \" est remplacé par les mots : \" Polynésie française \" et au 5°, le mot : \" français \" est supprimé et les mots : \" disposition de la loi interne \" sont remplacés par les mots : \" délibération de l'assemblée de la Polynésie française \" ;

15° Le 6° de l'article 427 est ainsi rédigé :

\" 6° Le détournement de produits pétroliers d'une destination privilégiée au point de vue fiscal \" ;

16° Au premier alinéa de l'article 431, les mots : \" aux articles 65 et 92 \" sont remplacés par les mots : \" à l'article 65 \".

E.-Aux articles 60 bis, 403, 410, 412, 413 bis, 431, 432 bis et 437 du code des douanes, les valeurs exprimées en francs sont remplacées par des valeurs exprimées en euros, conformément au tableau ci-après :

-article 60 bis : 84 à 2263 euros ;

-article 403 : 42 euros ;

-article 410 : 168 à 3017 euros ;

-article 412 : 151 à 1507 euros ;

-article 413 bis : 84 à 503 euros ;

-article 431 : 2 euros ;

-article 432 bis : 168 à 15084 euros ;

-article 437 : 151 ou 302 euros ;

et 34 euros.

F.-Il y a lieu de lire dans les articles du code des douanes rendus applicables au territoire de la Polynésie française :

1° \" Chef du service des douanes \" au lieu de : \" directeur général des douanes \" ou de : \" directeur \" ;

2° \" Juge de première instance \" au lieu de : \" juge d'instance \" ;

3° \" Tribunal de première instance \" au lieu de : \" tribunal judiciaire \" ;

4° \" Tribunal de première instance siégeant en matière correctionnelle \" au lieu de : \" tribunal correctionnel \".

III.-Les articles du code des douanes applicable en Polynésie française font l'objet des modifications suivantes :

A.-A l'article 26, les mots : \" et des changes \" sont remplacés par les mots : \" ainsi qu'à la législation relative aux relations financières avec l'étranger \" ;

B.-Au 1 de l'article 37, après les mots : \" où ils sont nommés \" sont ajoutés les mots : \" dans leur premier emploi \" ;

C.-L'article 41 bis est ainsi rédigé :

\" Art. 41 bis.-1. Sont tenus au secret professionnel, dans les conditions et sous les peines prévues à l'article 226-13 du code pénal, les agents des douanes ainsi que toutes personnes appelées à l'occasion de leurs fonctions ou de leurs attributions à intervenir dans l'application de la législation des douanes.

\" 2. Sur autorisation préalable du président du gouvernement, le service des douanes peut communiquer les informations qu'il détient en matière de commerce extérieur, de relations financières avec l'étranger, de budget ou de fiscalité, aux administrations ou services de l'Etat ou du territoire ou à l'Institut d'émission d'outre-mer qui, par leur activité, participent aux missions de service public d'ordre budgétaire, économique ou fiscal auxquelles concourt le service des douanes. Les informations communiquées doivent être nécessaires à l'accomplissement de ces missions ou à une meilleure prévision ou réalisation des objectifs budgétaires.

\" 3. Ces informations ne peuvent être communiquées qu'aux chefs de services concernés ou aux personnes habilitées par le président du gouvernement.

\" 4. Les personnes ayant à connaître et à utiliser les informations ainsi communiquées sont, dans les conditions et sous les peines prévues à l'article 226-13 du code pénal, tenues au secret professionnel pour tout ce qui concerne lesdites informations \" ;

D.-Au f du 1 de l'article 47, après les mots : \" chez les concessionnaires \" sont ajoutés les mots : \" de magasins et aires de dédouanement \" ;

E.-Au 2 de l'article 82, les mots : \" juge de paix \" sont remplacés par les mots : \" juge de première instance \" ;

F.-L'article 107 est ainsi rédigé :

\" Art. 107.-Sont exclus du transit à titre absolu :

\"-les substances ou produits classés comme stupéfiants ;

\"-les contrefaçons ;

\"-la faune et la flore sauvages et les produits qui en sont issus protégés par la convention de Washington sur le commerce international des espèces de faune et de flore sauvages menacées d'extinction.

\" Les marchandises exclues du transit pour les matières relevant de la compétence du territoire sont déterminées par délibération de l'assemblée de la Polynésie française \" ;

G.-L'article 155 est ainsi rédigé :

\" Art. 155.-Les agents des douanes ne peuvent procéder à l'ouverture des colis constitués en dépôt de douane et à la vérification de leur contenu qu'en présence du propriétaire ou du destinataire ou, à défaut, d'une personne désignée dans les conditions prévues par l'article 82 \".

H.-Au 2 de l'article 156 et au 3 de l'article 158, les mots :

\" juge de paix \" sont remplacés par les mots : \" juge de première instance \" ;

I.-Le 2 de l'article 196 ter est ainsi rédigé :

\" 2. Les dispositions relatives à l'admission dans les zones franches ne font pas obstacle à l'application des interdictions ou restrictions justifiées par des raisons de moralité publique, d'ordre public, de sécurité publique, de protection de la santé et de la vie des personnes et des animaux ou de préservation des végétaux, de protection des trésors nationaux ayant une valeur artistique, historique ou archéologique, ou de protection de la propriété industrielle et commerciale \".

J.-Au 2 de l'article 282, au b, les mots : \" dans les cas prévus aux articles 47 et 71 ci-dessus \" sont remplacés par les mots : \" dans les cas prévus à l'article 71 ci-dessus \" et au c, les références :

\" 36-1,43 \" sont supprimées ;

K.-Le 7° de l'article 284 est abrogé ;

L.-Au premier alinéa de l'article 299, les mots : \" aux articles 47 et 71 \" sont remplacés par les mots : \" à l'article 71 \".

\n
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Si le redevable en formule la demande dans sa contestation, il peut être autorisé à différer le paiement de la créance jusqu'à l'issue du litige.
\n
Le sursis de paiement est accordé au redevable si la contestation est accompagnée de garanties destinées à assurer le recouvrement de la créance contestée. Ces garanties prennent la forme d'une caution ou d'une consignation. Elles peuvent également être constituées par des valeurs mobilières, par des affectations hypothécaires, par des nantissements de fonds de commerce. A défaut de garanties ou si le comptable des douanes chargé du recouvrement estime ne pas pouvoir accepter les garanties offertes par le redevable, il lui demande, dans le délai d'un mois, de constituer des garanties nouvelles. A l'issue de ce délai, le comptable des douanes peut prendre des mesures conservatoires pour la créance contestée, nonobstant toute contestation éventuelle portant sur les garanties, formulée conformément à l'article 349.
\n
Des garanties peuvent ne pas être exigées lorsqu'elles sont de nature, en raison de la situation du redevable, à susciter de graves difficultés d'ordre économique ou social.
\n
Au cas où le sursis de paiement est accordé ou si des mesures conservatoires sont prises, l'exigibilité de la créance et la prescription de l'action en recouvrement sont suspendues jusqu'à ce qu'une décision définitive ait été prise sur la contestation de la créance soit par l'autorité administrative désignée à l'article 346, soit par le tribunal compétent.
\n
Si la contestation de la créance aboutit à l'annulation de l'avis de mise en recouvrement, les frais occasionnés par la garantie sont remboursés au redevable.
\n
Les dispositions du présent article ne font pas obstacle à ce que le directeur régional des douanes ou le comptable des douanes sollicitent des mesures conservatoires du juge compétent, dès la constatation de la créance.
" } }, "LEGIARTI000006616002": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "349 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-06-01", "DATE_DEBUT": "2002-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006616002", "URL": "article/LEGI/ARTI/00/00/06/61/60/LEGIARTI000006616002.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX5X349BAAAXXAA" } }, "NOTA": { "CONTENU": "
L'insertion d'une virgule après la citation de l'article 387 bis fera l'objet d'un rectificatif au Journal officiel.
\n
" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000691979", "#text": "Loi 66-1007 1966-12-28", "@sens": "source", "@cidtexte": "JORFTEXT000000691979", "@numtexte": "66-1007", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1966-12-28" }, { "@id": "JORFTEXT000000172847", "#text": "Loi 91-650 1991-07-09", "@sens": "source", "@cidtexte": "JORFTEXT000000172847", "@nortexte": "JUSX8900065L", "@numtexte": "91-650", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-09" }, { "@id": "LEGIARTI000006321618", "@num": "44", "#text": "Loi - art. 44 (V) JORF décembre 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006615843", "@num": "348", "#text": "Code des douanes - art. 348 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615845", "@num": "349", "#text": "Code des douanes - art. 349 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615904", "@num": "387 bis", "#text": "Code des douanes - art. 387 bis (M)", "@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": "LEGISCTA000006138925", "@fin": "2999-01-01", "#text": "Section 2 : Recouvrement.", "@debut": "2002-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006122133", "@fin": "2999-01-01", "#text": "Chapitre II : Poursuites et recouvrement", "@debut": "2002-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099277", "@fin": "2999-01-01", "#text": "Titre XII : Contentieux et recouvrement", "@debut": "2002-12-31" } ] }, "@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": "LEGIARTI000006616002", "@fin": "2012-06-01", "@num": "349 bis", "@etat": "MODIFIE", "@debut": "2002-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025033237", "@fin": "2019-01-01", "@num": "349 bis", "@etat": "MODIFIE", "@debut": "2012-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036365902", "@fin": "2022-01-01", "@num": "349 bis", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042914474", "@fin": "2999-01-01", "@num": "349 bis", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En matière de recouvrement et de garantie des créances recouvrées par l'administration des douanes, le comptable des douanes peut déléguer sa signature aux agents placés sous son autorité, ayant au moins le grade de contrôleur, pour l'exercice des pouvoirs qu'il tient des articles 348, 349 et 387 bis de la loi n° 66-1007 du 28 décembre 1966 relative à la publicité du privilège du Trésor en matière fiscale, des dispositions du code de commerce relatives aux difficultés des entreprises et à la vente du fonds de commerce, de la loi n° 91-650 du 9 juillet 1991 portant réforme des procédures civiles d'exécution, ainsi que pour l'inscription des hypothèques et autres sûretés.
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" } } }, "article_lien": [ { "article_id": "LEGIARTI000006615676", "cible": true, "cidtexte": "LEGITEXT000006071570", "id": "LEGIARTI000006616038", "typelien": "CITATION" }, { "article_id": "LEGIARTI000039119837", "cible": false, "cidtexte": "LEGITEXT000006071570", "id": "LEGIARTI000006616038", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006321618", "cible": true, "cidtexte": "LEGITEXT000006071570", "id": "LEGIARTI000006616038", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000025555132", "cible": false, "cidtexte": "LEGITEXT000006071570", "id": "LEGIARTI000006616038", "typelien": "ABROGE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006616038", "liens_entrants": true }

Article 420 AUTONOME ABROGE, en vigueur du 31/12/2002 au 24/03/2012 (Code des douanes)