{ "article": { "LEGIARTI000006618186": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "6", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2003-01-03", "DATE_DEBUT": "1991-11-16" } }, "META_COMMUN": { "ID": "LEGIARTI000006618186", "URL": "article/LEGI/ARTI/00/00/06/61/81/LEGIARTI000006618186.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDICMXXXXXX006AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 2002-12-24 art. 14 JORF 3 janvier 2003", "@sens": "source", "@typelien": "ABROGATION" }, { "@id": "LEGIARTI000006615646", "@num": "114", "#text": "Code des douanes - art. 114 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006122284", "@fin": "2003-01-03", "#text": "Chapitre Ier : Octroi de la procédure.", "@debut": "1991-11-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099446", "@fin": "2003-01-03", "#text": "Titre II : Modalités d'application de la procédure", "@debut": "1991-11-16" } ] }, "@cid": "JORFTEXT000000691419", "@nor": "ECOD9120018A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 1 juillet 1991 INSTAURANT UNE PROCEDURE DE DEDOUANEMENT DES ENVOIS EXPRES", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000691419", "@c_titre_court": "Arrêté du 1 juillet 1991" }, { "@fin": "2003-01-03", "#text": "Arrêté du 1 juillet 1991 instaurant une procédure de dédouanement des envois express", "@debut": "1991-11-16", "@id_txt": "LEGITEXT000006059812", "@c_titre_court": "Arrêté du 1 juillet 1991" } ], "@date_publi": "1991-11-16", "@date_signature": "1991-07-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006618186", "@fin": "2003-01-03", "@num": "6", "@etat": "ABROGE", "@debut": "1991-11-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le paiement des droits et taxes est garanti dans les conditions prévues par l'article 114 du code des douanes.
\n
" } }, "LEGIARTI000006615646": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "114", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-03-01", "DATE_DEBUT": "1949-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006615646", "URL": "article/LEGI/ARTI/00/00/06/61/56/LEGIARTI000006615646.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX4X114AAAAXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006618186", "@num": "6", "#text": "Arrêté du 1 juillet 1991 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000691419", "@nortexte": "ECOD9120018A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1991-07-01" }, { "@id": "LEGIARTI000006618306", "@num": "5", "#text": "Arrêté du 22 décembre 1992 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000360095", "@nortexte": "BUDD9220037A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-12-22" }, { "@id": "LEGIARTI000006618346", "@num": "3", "#text": "Arrêté du 25 janvier 1993 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179865", "@nortexte": "BUDD9367678A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-01-25" }, { "@id": "LEGIARTI000047114103", "@num": "5", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 5 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGIARTI000041532447", "@num": "6", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGIARTI000006210077", "@num": "5", "#text": "Décret n°2002-491 du 5 avril 2002 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000771095", "@nortexte": "ECOD0160299D", "@numtexte": "2002-491", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-04-05" }, { "@id": "LEGIARTI000006252366", "@num": "1", "#text": "Décret n°2006-741 du 27 juin 2006 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000790584", "@nortexte": "BUDD0630002D", "@numtexte": "2006-741", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-06-27" }, { "@id": "LEGIARTI000006252367", "@num": "2", "#text": "Décret n°2006-741 du 27 juin 2006 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000790584", "@nortexte": "BUDD0630002D", "@numtexte": "2006-741", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-06-27" }, { "@id": "LEGITEXT000024558832", "#text": "Décret n°2011-1103\n du 12 septembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024558297", "@nortexte": "BCRD1104548D", "@numtexte": "2011-1103", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-09-12" }, { "@id": "LEGITEXT000024830499", "#text": "Arrêté du 13 octobre 2011 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024830044", "@nortexte": "BCRD1127991A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-10-13" }, { "@id": "LEGIARTI000024830506", "@num": "2", "#text": "Arrêté du 13 octobre 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024830044", "@nortexte": "BCRD1127991A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-10-13" }, { "@id": "LEGIARTI000026140926", "@num": "1", "#text": "Arrêté du 29 mai 2012 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000026140393", "@nortexte": "BUDD1226118A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-29" }, { "@id": "LEGIARTI000026140888", "@num": "Annexe I", "#text": "Arrêté du 29 mai 2012 - art. Annexe I (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000026140393", "@nortexte": "BUDD1226118A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-29" }, { "@id": "LEGITEXT000027359243", "#text": "Arrêté du 12 avril 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356921", "@nortexte": "BUDD1309816A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000047746947", "@num": "2", "#text": "Arrêté du 12 avril 2013 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356921", "@nortexte": "BUDD1309816A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000027357592", "@num": "Annexe I", "#text": "Arrêté du 12 avril 2013 - art. Annexe I (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356949", "@nortexte": "BUDD1309821A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000047746958", "@num": "Annexe I", "#text": "Arrêté du 12 avril 2013 - art. Annexe I (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356921", "@nortexte": "BUDD1309816A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000047746991", "@num": "Annexe II", "#text": "Arrêté du 12 avril 2013 - art. Annexe II (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356921", "@nortexte": "BUDD1309816A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000032863478", "@num": "2", "#text": "Décret n°2016-935 du 7 juillet 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000032861481", "@nortexte": "FCPD1608639D", "@numtexte": "2016-935", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-07" }, { "@id": "LEGIARTI000047746275", "#text": "Arrêté du 11 mai 2023 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000047745611", "@nortexte": "ECOD2304338A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-05-11" }, { "@id": "LEGIARTI000047746277", "#text": "Arrêté du 11 mai 2023 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000047745611", "@nortexte": "ECOD2304338A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-05-11" }, { "@id": "LEGIARTI000006617722", "@num": "7", "#text": "Arrêté du 12 février 1986 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071619", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1986-02-12" }, { "@id": "LEGIARTI000042623685", "@num": "87", "#text": "Code des douanes - art. 87 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021660912", "@num": "92", "#text": "Code des douanes - art. 92 (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": "LEGISCTA000006138882", "@fin": "2999-01-01", "#text": "Section 2 : Crédit d'enlèvement.", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006122106", "@fin": "2999-01-01", "#text": "Chapitre IV : Enlèvement des marchandises", "@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": "LEGIARTI000006615646", "@fin": "2000-03-01", "@num": "114", "@etat": "MODIFIE", "@debut": "1949-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615647", "@fin": "2002-01-01", "@num": "114", "@etat": "MODIFIE", "@debut": "2000-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615648", "@fin": "2005-12-31", "@num": "114", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615649", "@fin": "2009-01-01", "@num": "114", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058539", "@fin": "2013-01-01", "@num": "114", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000025092376", "@fin": "2012-12-30", "@num": "114", "@etat": "MODIFIE_MORT_NE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949764", "@fin": "2017-01-01", "@num": "114", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816968", "@fin": "2022-01-01", "@num": "114", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041472156", "@fin": "2999-01-01", "@num": "114", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Les receveurs des douanes peuvent laisser enlever les marchandises au fur et à mesure des vérifications et avant liquidation et acquittement des droits et taxes exigibles, moyennant soumission dûment cautionnée et sous l'obligation, pour les redevables, de payer une remise de 1 pour 1000 du montant des droits et taxes qui seront liquidés.
\n
2. La répartition de la remise de 1 pour 1000 entre le comptable et le Trésor est fixée par arrêté du ministre de l'économie et des finances.
" } }, "LEGIARTI000006615647": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "114", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-01-01", "DATE_DEBUT": "2000-03-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006615647", "URL": "article/LEGI/ARTI/00/00/06/61/56/LEGIARTI000006615647.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX4X114AAAAXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006618186", "@num": "6", "#text": "Arrêté du 1 juillet 1991 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000691419", "@nortexte": "ECOD9120018A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1991-07-01" }, { "@id": "LEGIARTI000006618306", "@num": "5", "#text": "Arrêté du 22 décembre 1992 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000360095", "@nortexte": "BUDD9220037A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-12-22" }, { "@id": "LEGIARTI000006618346", "@num": "3", "#text": "Arrêté du 25 janvier 1993 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179865", "@nortexte": "BUDD9367678A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-01-25" }, { "@id": "LEGIARTI000047114103", "@num": "5", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 5 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGIARTI000041532447", "@num": "6", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGIARTI000006320701", "@num": "22", "#text": "Loi - art. 22 (V) JORF 31 décembre 1999 en vigueur le 1er mars 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000580717", "#text": "Loi 99-1173 1999-12-30 art. 22 I, III JORF 31 décembre 1999 en vigueur le 1er mars 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006210077", "@num": "5", "#text": "Décret n°2002-491 du 5 avril 2002 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000771095", "@nortexte": "ECOD0160299D", "@numtexte": "2002-491", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-04-05" }, { "@id": "LEGIARTI000006252366", "@num": "1", "#text": "Décret n°2006-741 du 27 juin 2006 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000790584", "@nortexte": "BUDD0630002D", "@numtexte": "2006-741", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-06-27" }, { "@id": "LEGIARTI000006252367", "@num": "2", "#text": "Décret n°2006-741 du 27 juin 2006 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000790584", "@nortexte": "BUDD0630002D", "@numtexte": "2006-741", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-06-27" }, { "@id": "LEGITEXT000024558832", "#text": "Décret n°2011-1103\n du 12 septembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024558297", "@nortexte": "BCRD1104548D", "@numtexte": "2011-1103", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-09-12" }, { "@id": "LEGITEXT000024830499", "#text": "Arrêté du 13 octobre 2011 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024830044", "@nortexte": "BCRD1127991A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-10-13" }, { "@id": "LEGIARTI000024830506", "@num": "2", "#text": "Arrêté du 13 octobre 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024830044", "@nortexte": "BCRD1127991A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-10-13" }, { "@id": "LEGIARTI000026140926", "@num": "1", "#text": "Arrêté du 29 mai 2012 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000026140393", "@nortexte": "BUDD1226118A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-29" }, { "@id": "LEGIARTI000026140888", "@num": "Annexe I", "#text": "Arrêté du 29 mai 2012 - art. Annexe I (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000026140393", "@nortexte": "BUDD1226118A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-29" }, { "@id": "LEGITEXT000027359243", "#text": "Arrêté du 12 avril 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356921", "@nortexte": "BUDD1309816A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000047746947", "@num": "2", "#text": "Arrêté du 12 avril 2013 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356921", "@nortexte": "BUDD1309816A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000027357592", "@num": "Annexe I", "#text": "Arrêté du 12 avril 2013 - art. Annexe I (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356949", "@nortexte": "BUDD1309821A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000047746958", "@num": "Annexe I", "#text": "Arrêté du 12 avril 2013 - art. Annexe I (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356921", "@nortexte": "BUDD1309816A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000047746991", "@num": "Annexe II", "#text": "Arrêté du 12 avril 2013 - art. Annexe II (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356921", "@nortexte": "BUDD1309816A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000032863478", "@num": "2", "#text": "Décret n°2016-935 du 7 juillet 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000032861481", "@nortexte": "FCPD1608639D", "@numtexte": "2016-935", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-07" }, { "@id": "LEGIARTI000047746275", "#text": "Arrêté du 11 mai 2023 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000047745611", "@nortexte": "ECOD2304338A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-05-11" }, { "@id": "LEGIARTI000047746277", "#text": "Arrêté du 11 mai 2023 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000047745611", "@nortexte": "ECOD2304338A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-05-11" }, { "@id": "LEGIARTI000006617722", "@num": "7", "#text": "Arrêté du 12 février 1986 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071619", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1986-02-12" }, { "@id": "LEGIARTI000042623685", "@num": "87", "#text": "Code des douanes - art. 87 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021660912", "@num": "92", "#text": "Code des douanes - art. 92 (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": "LEGISCTA000006138882", "@fin": "2999-01-01", "#text": "Section 2 : Crédit d'enlèvement.", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006122106", "@fin": "2999-01-01", "#text": "Chapitre IV : Enlèvement des marchandises", "@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": "LEGIARTI000006615646", "@fin": "2000-03-01", "@num": "114", "@etat": "MODIFIE", "@debut": "1949-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615647", "@fin": "2002-01-01", "@num": "114", "@etat": "MODIFIE", "@debut": "2000-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615648", "@fin": "2005-12-31", "@num": "114", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615649", "@fin": "2009-01-01", "@num": "114", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058539", "@fin": "2013-01-01", "@num": "114", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000025092376", "@fin": "2012-12-30", "@num": "114", "@etat": "MODIFIE_MORT_NE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949764", "@fin": "2017-01-01", "@num": "114", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816968", "@fin": "2022-01-01", "@num": "114", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041472156", "@fin": "2999-01-01", "@num": "114", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Les receveurs des douanes peuvent laisser enlever les marchandises au fur et à mesure des vérifications et avant liquidation et acquittement des droits et taxes exigibles, moyennant soumission dûment cautionnée et sous l'obligation, pour les redevables, de payer une remise de 1 pour 1000 du montant des droits et taxes qui seront liquidés.
\n
2. La répartition de la remise de 1 pour 1000 entre le comptable et le Trésor est fixée par arrêté du ministre de l'économie et des finances.
\n
3. Le paiement des droits et taxes ainsi garantis dont le montant total à l'échéance excède 500 000 F doit être fait par virement directement opéré sur le compte du Trésor ouvert dans les écritures de la Banque de France ;
\n
4. La méconnaissance de l'obligation prévue au 3 ci-dessus entraîne l'application d'une majoration de 0,2 % du montant des sommes dont le versement a été effectué selon un autre moyen de paiement.
\n
Cette majoration est recouvrée selon les règles, garanties et sanctions prévues en matière de droits de douane.
" } }, "LEGIARTI000006615648": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "114", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-12-31", "DATE_DEBUT": "2002-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006615648", "URL": "article/LEGI/ARTI/00/00/06/61/56/LEGIARTI000006615648.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX4X114AAAAXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006618186", "@num": "6", "#text": "Arrêté du 1 juillet 1991 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000691419", "@nortexte": "ECOD9120018A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1991-07-01" }, { "@id": "LEGIARTI000006618306", "@num": "5", "#text": "Arrêté du 22 décembre 1992 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000360095", "@nortexte": "BUDD9220037A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-12-22" }, { "@id": "LEGIARTI000006618346", "@num": "3", "#text": "Arrêté du 25 janvier 1993 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179865", "@nortexte": "BUDD9367678A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-01-25" }, { "@id": "LEGIARTI000047114103", "@num": "5", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 5 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGIARTI000041532447", "@num": "6", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGIARTI000006321200", "@num": "74", "#text": "Loi - art. 74 (V) JORF 29 décembre 2001 en vigueur le 1er janvier 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006210077", "@num": "5", "#text": "Décret n°2002-491 du 5 avril 2002 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000771095", "@nortexte": "ECOD0160299D", "@numtexte": "2002-491", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-04-05" }, { "@id": "LEGIARTI000006252366", "@num": "1", "#text": "Décret n°2006-741 du 27 juin 2006 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000790584", "@nortexte": "BUDD0630002D", "@numtexte": "2006-741", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-06-27" }, { "@id": "LEGIARTI000006252367", "@num": "2", "#text": "Décret n°2006-741 du 27 juin 2006 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000790584", "@nortexte": "BUDD0630002D", "@numtexte": "2006-741", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-06-27" }, { "@id": "LEGITEXT000024558832", "#text": "Décret n°2011-1103\n du 12 septembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024558297", "@nortexte": "BCRD1104548D", "@numtexte": "2011-1103", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-09-12" }, { "@id": "LEGITEXT000024830499", "#text": "Arrêté du 13 octobre 2011 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024830044", "@nortexte": "BCRD1127991A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-10-13" }, { "@id": "LEGIARTI000024830506", "@num": "2", "#text": "Arrêté du 13 octobre 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024830044", "@nortexte": "BCRD1127991A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-10-13" }, { "@id": "LEGIARTI000026140926", "@num": "1", "#text": "Arrêté du 29 mai 2012 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000026140393", "@nortexte": "BUDD1226118A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-29" }, { "@id": "LEGIARTI000026140888", "@num": "Annexe I", "#text": "Arrêté du 29 mai 2012 - art. Annexe I (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000026140393", "@nortexte": "BUDD1226118A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-29" }, { "@id": "LEGITEXT000027359243", "#text": "Arrêté du 12 avril 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356921", "@nortexte": "BUDD1309816A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000047746947", "@num": "2", "#text": "Arrêté du 12 avril 2013 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356921", "@nortexte": "BUDD1309816A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000027357592", "@num": "Annexe I", "#text": "Arrêté du 12 avril 2013 - art. Annexe I (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356949", "@nortexte": "BUDD1309821A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000047746958", "@num": "Annexe I", "#text": "Arrêté du 12 avril 2013 - art. Annexe I (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356921", "@nortexte": "BUDD1309816A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000047746991", "@num": "Annexe II", "#text": "Arrêté du 12 avril 2013 - art. Annexe II (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356921", "@nortexte": "BUDD1309816A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000032863478", "@num": "2", "#text": "Décret n°2016-935 du 7 juillet 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000032861481", "@nortexte": "FCPD1608639D", "@numtexte": "2016-935", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-07" }, { "@id": "LEGIARTI000047746275", "#text": "Arrêté du 11 mai 2023 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000047745611", "@nortexte": "ECOD2304338A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-05-11" }, { "@id": "LEGIARTI000047746277", "#text": "Arrêté du 11 mai 2023 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000047745611", "@nortexte": "ECOD2304338A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-05-11" }, { "@id": "LEGIARTI000006617722", "@num": "7", "#text": "Arrêté du 12 février 1986 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071619", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1986-02-12" }, { "@id": "LEGIARTI000042623685", "@num": "87", "#text": "Code des douanes - art. 87 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021660912", "@num": "92", "#text": "Code des douanes - art. 92 (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": "LEGISCTA000006138882", "@fin": "2999-01-01", "#text": "Section 2 : Crédit d'enlèvement.", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006122106", "@fin": "2999-01-01", "#text": "Chapitre IV : Enlèvement des marchandises", "@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": "LEGIARTI000006615646", "@fin": "2000-03-01", "@num": "114", "@etat": "MODIFIE", "@debut": "1949-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615647", "@fin": "2002-01-01", "@num": "114", "@etat": "MODIFIE", "@debut": "2000-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615648", "@fin": "2005-12-31", "@num": "114", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615649", "@fin": "2009-01-01", "@num": "114", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058539", "@fin": "2013-01-01", "@num": "114", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000025092376", "@fin": "2012-12-30", "@num": "114", "@etat": "MODIFIE_MORT_NE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949764", "@fin": "2017-01-01", "@num": "114", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816968", "@fin": "2022-01-01", "@num": "114", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041472156", "@fin": "2999-01-01", "@num": "114", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Les receveurs des douanes peuvent laisser enlever les marchandises au fur et à mesure des vérifications et avant liquidation et acquittement des droits et taxes exigibles, moyennant soumission dûment cautionnée et sous l'obligation, pour les redevables, de payer une remise de 1 pour 1000 du montant des droits et taxes qui seront liquidés.
\n
2. La répartition de la remise de 1 pour 1000 entre le comptable et le Trésor est fixée par arrêté du ministre de l'économie et des finances.
\n
3. Le paiement des droits et taxes ainsi garantis dont le montant total à l'échéance excède 50000 euros doit être fait par virement directement opéré sur le compte du Trésor ouvert dans les écritures de la Banque de France ;
\n
4. La méconnaissance de l'obligation prévue au 3 ci-dessus entraîne l'application d'une majoration de 0,2 % du montant des sommes dont le versement a été effectué selon un autre moyen de paiement.
\n
Cette majoration est recouvrée selon les règles, garanties et sanctions prévues en matière de droits de douane.
" } }, "LEGIARTI000006615649": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "114", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-01-01", "DATE_DEBUT": "2005-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006615649", "URL": "article/LEGI/ARTI/00/00/06/61/56/LEGIARTI000006615649.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX4X114AAAAXXAD" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006618186", "@num": "6", "#text": "Arrêté du 1 juillet 1991 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000691419", "@nortexte": "ECOD9120018A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1991-07-01" }, { "@id": "LEGIARTI000006618306", "@num": "5", "#text": "Arrêté du 22 décembre 1992 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000360095", "@nortexte": "BUDD9220037A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-12-22" }, { "@id": "LEGIARTI000006618346", "@num": "3", "#text": "Arrêté du 25 janvier 1993 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179865", "@nortexte": "BUDD9367678A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-01-25" }, { "@id": "LEGIARTI000047114103", "@num": "5", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 5 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGIARTI000041532447", "@num": "6", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGIARTI000006210077", "@num": "5", "#text": "Décret n°2002-491 du 5 avril 2002 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000771095", "@nortexte": "ECOD0160299D", "@numtexte": "2002-491", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-04-05" }, { "@id": "LEGIARTI000006322689", "@num": "91", "#text": "Loi n°2005-1720 du 30 décembre 2005 - art. 91 () JORF 31 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006252366", "@num": "1", "#text": "Décret n°2006-741 du 27 juin 2006 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000790584", "@nortexte": "BUDD0630002D", "@numtexte": "2006-741", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-06-27" }, { "@id": "LEGIARTI000006252367", "@num": "2", "#text": "Décret n°2006-741 du 27 juin 2006 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000790584", "@nortexte": "BUDD0630002D", "@numtexte": "2006-741", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-06-27" }, { "@id": "LEGITEXT000024558832", "#text": "Décret n°2011-1103\n du 12 septembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024558297", "@nortexte": "BCRD1104548D", "@numtexte": "2011-1103", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-09-12" }, { "@id": "LEGITEXT000024830499", "#text": "Arrêté du 13 octobre 2011 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024830044", "@nortexte": "BCRD1127991A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-10-13" }, { "@id": "LEGIARTI000024830506", "@num": "2", "#text": "Arrêté du 13 octobre 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024830044", "@nortexte": "BCRD1127991A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-10-13" }, { "@id": "LEGIARTI000026140926", "@num": "1", "#text": "Arrêté du 29 mai 2012 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000026140393", "@nortexte": "BUDD1226118A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-29" }, { "@id": "LEGIARTI000026140888", "@num": "Annexe I", "#text": "Arrêté du 29 mai 2012 - art. Annexe I (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000026140393", "@nortexte": "BUDD1226118A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-29" }, { "@id": "LEGITEXT000027359243", "#text": "Arrêté du 12 avril 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356921", "@nortexte": "BUDD1309816A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000047746947", "@num": "2", "#text": "Arrêté du 12 avril 2013 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356921", "@nortexte": "BUDD1309816A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000027357592", "@num": "Annexe I", "#text": "Arrêté du 12 avril 2013 - art. Annexe I (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356949", "@nortexte": "BUDD1309821A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000047746958", "@num": "Annexe I", "#text": "Arrêté du 12 avril 2013 - art. Annexe I (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356921", "@nortexte": "BUDD1309816A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000047746991", "@num": "Annexe II", "#text": "Arrêté du 12 avril 2013 - art. Annexe II (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356921", "@nortexte": "BUDD1309816A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000032863478", "@num": "2", "#text": "Décret n°2016-935 du 7 juillet 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000032861481", "@nortexte": "FCPD1608639D", "@numtexte": "2016-935", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-07" }, { "@id": "LEGIARTI000047746275", "#text": "Arrêté du 11 mai 2023 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000047745611", "@nortexte": "ECOD2304338A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-05-11" }, { "@id": "LEGIARTI000047746277", "#text": "Arrêté du 11 mai 2023 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000047745611", "@nortexte": "ECOD2304338A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-05-11" }, { "@id": "LEGIARTI000006617722", "@num": "7", "#text": "Arrêté du 12 février 1986 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071619", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1986-02-12" }, { "@id": "LEGIARTI000042623685", "@num": "87", "#text": "Code des douanes - art. 87 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021660912", "@num": "92", "#text": "Code des douanes - art. 92 (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": "LEGISCTA000006138882", "@fin": "2999-01-01", "#text": "Section 2 : Crédit d'enlèvement.", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006122106", "@fin": "2999-01-01", "#text": "Chapitre IV : Enlèvement des marchandises", "@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": "LEGIARTI000006615646", "@fin": "2000-03-01", "@num": "114", "@etat": "MODIFIE", "@debut": "1949-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615647", "@fin": "2002-01-01", "@num": "114", "@etat": "MODIFIE", "@debut": "2000-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615648", "@fin": "2005-12-31", "@num": "114", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615649", "@fin": "2009-01-01", "@num": "114", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058539", "@fin": "2013-01-01", "@num": "114", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000025092376", "@fin": "2012-12-30", "@num": "114", "@etat": "MODIFIE_MORT_NE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949764", "@fin": "2017-01-01", "@num": "114", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816968", "@fin": "2022-01-01", "@num": "114", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041472156", "@fin": "2999-01-01", "@num": "114", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Les receveurs des douanes peuvent laisser enlever les marchandises au fur et à mesure des vérifications et avant liquidation et acquittement des droits et taxes exigibles, moyennant soumission dûment cautionnée et sous l'obligation, pour les redevables, de payer une remise de 1 pour 1000 du montant des droits et taxes qui seront liquidés.
\n
1 bis. Sont dispensés, pour la taxe sur la valeur ajoutée, sur leur demande, de fournir la caution mentionnée au 1, les personnes qui :
\n
a) Satisfont, pour l'application de cette disposition, à certaines de leurs obligations comptables, dont la liste est déterminée par décret en Conseil d'Etat ;
\n
b) Et ne font l'objet ni d'une inscription non contestée du privilège du Trésor ou de la sécurité sociale, ni d'une procédure de redressement ou de liquidation judiciaire.
\n
1 ter. Les conditions de l'octroi et de l'abrogation de la dispense mentionnée au premier alinéa du 1 bis sont fixées par décret en Conseil d'Etat.
\n
2. La répartition de la remise de 1 pour 1000 entre le comptable et le Trésor est fixée par arrêté du ministre de l'économie et des finances.
\n
3. Le paiement des droits et taxes ainsi garantis dont le montant total à l'échéance excède 50000 euros doit être fait par virement directement opéré sur le compte du Trésor ouvert dans les écritures de la Banque de France ;
\n
4. La méconnaissance de l'obligation prévue au 3 ci-dessus entraîne l'application d'une majoration de 0,2 % du montant des sommes dont le versement a été effectué selon un autre moyen de paiement.
\n
Cette majoration est recouvrée selon les règles, garanties et sanctions prévues en matière de droits de douane.
" } }, "LEGIARTI000020058539": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "114", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-01-01", "DATE_DEBUT": "2009-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000020058539", "URL": "article/LEGI/ARTI/00/00/20/05/85/LEGIARTI000020058539.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006618186", "@num": "6", "#text": "Arrêté du 1 juillet 1991 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000691419", "@nortexte": "ECOD9120018A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1991-07-01" }, { "@id": "LEGIARTI000006618306", "@num": "5", "#text": "Arrêté du 22 décembre 1992 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000360095", "@nortexte": "BUDD9220037A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-12-22" }, { "@id": "LEGIARTI000006618346", "@num": "3", "#text": "Arrêté du 25 janvier 1993 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179865", "@nortexte": "BUDD9367678A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-01-25" }, { "@id": "LEGIARTI000047114103", "@num": "5", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 5 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGIARTI000041532447", "@num": "6", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGIARTI000006210077", "@num": "5", "#text": "Décret n°2002-491 du 5 avril 2002 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000771095", "@nortexte": "ECOD0160299D", "@numtexte": "2002-491", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-04-05" }, { "@id": "LEGIARTI000006252366", "@num": "1", "#text": "Décret n°2006-741 du 27 juin 2006 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000790584", "@nortexte": "BUDD0630002D", "@numtexte": "2006-741", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-06-27" }, { "@id": "LEGIARTI000006252367", "@num": "2", "#text": "Décret n°2006-741 du 27 juin 2006 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000790584", "@nortexte": "BUDD0630002D", "@numtexte": "2006-741", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-06-27" }, { "@id": "LEGIARTI000020042317", "@num": "67", "#text": "LOI n°2008-1443\n du 30 décembre 2008 - art. 67", "@sens": "cible", "@cidtexte": "JORFTEXT000020014790", "@nortexte": "BCFX0826279L", "@numtexte": "2008-1443", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2008-12-30" }, { "@id": "LEGITEXT000024558832", "#text": "Décret n°2011-1103\n du 12 septembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024558297", "@nortexte": "BCRD1104548D", "@numtexte": "2011-1103", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-09-12" }, { "@id": "LEGITEXT000024830499", "#text": "Arrêté du 13 octobre 2011 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024830044", "@nortexte": "BCRD1127991A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-10-13" }, { "@id": "LEGIARTI000024830506", "@num": "2", "#text": "Arrêté du 13 octobre 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024830044", "@nortexte": "BCRD1127991A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-10-13" }, { "@id": "LEGIARTI000026140926", "@num": "1", "#text": "Arrêté du 29 mai 2012 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000026140393", "@nortexte": "BUDD1226118A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-29" }, { "@id": "LEGIARTI000026140888", "@num": "Annexe I", "#text": "Arrêté du 29 mai 2012 - art. Annexe I (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000026140393", "@nortexte": "BUDD1226118A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-29" }, { "@id": "LEGITEXT000027359243", "#text": "Arrêté du 12 avril 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356921", "@nortexte": "BUDD1309816A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000047746947", "@num": "2", "#text": "Arrêté du 12 avril 2013 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356921", "@nortexte": "BUDD1309816A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000027357592", "@num": "Annexe I", "#text": "Arrêté du 12 avril 2013 - art. Annexe I (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356949", "@nortexte": "BUDD1309821A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000047746958", "@num": "Annexe I", "#text": "Arrêté du 12 avril 2013 - art. Annexe I (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356921", "@nortexte": "BUDD1309816A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000047746991", "@num": "Annexe II", "#text": "Arrêté du 12 avril 2013 - art. Annexe II (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356921", "@nortexte": "BUDD1309816A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000032863478", "@num": "2", "#text": "Décret n°2016-935 du 7 juillet 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000032861481", "@nortexte": "FCPD1608639D", "@numtexte": "2016-935", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-07" }, { "@id": "LEGIARTI000047746275", "#text": "Arrêté du 11 mai 2023 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000047745611", "@nortexte": "ECOD2304338A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-05-11" }, { "@id": "LEGIARTI000047746277", "#text": "Arrêté du 11 mai 2023 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000047745611", "@nortexte": "ECOD2304338A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-05-11" }, { "@id": "LEGIARTI000006617722", "@num": "7", "#text": "Arrêté du 12 février 1986 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071619", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1986-02-12" }, { "@id": "LEGIARTI000042623685", "@num": "87", "#text": "Code des douanes - art. 87 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021660912", "@num": "92", "#text": "Code des douanes - art. 92 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006138882", "@fin": "2999-01-01", "#text": "Section 2 : Crédit d'enlèvement.", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006122106", "@fin": "2999-01-01", "#text": "Chapitre IV : Enlèvement des marchandises", "@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": "LEGIARTI000006615646", "@fin": "2000-03-01", "@num": "114", "@etat": "MODIFIE", "@debut": "1949-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615647", "@fin": "2002-01-01", "@num": "114", "@etat": "MODIFIE", "@debut": "2000-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615648", "@fin": "2005-12-31", "@num": "114", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615649", "@fin": "2009-01-01", "@num": "114", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058539", "@fin": "2013-01-01", "@num": "114", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000025092376", "@fin": "2012-12-30", "@num": "114", "@etat": "MODIFIE_MORT_NE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949764", "@fin": "2017-01-01", "@num": "114", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816968", "@fin": "2022-01-01", "@num": "114", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041472156", "@fin": "2999-01-01", "@num": "114", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Les receveurs des douanes peuvent laisser enlever les marchandises au fur et à mesure des vérifications et avant liquidation et acquittement des droits et taxes exigibles, moyennant soumission dûment cautionnée.

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\n

1 bis. Sont dispensés, pour la taxe sur la valeur ajoutée, sur leur demande, de fournir la caution mentionnée au 1, les personnes qui :

\n
\n

a) Satisfont, pour l'application de cette disposition, à certaines de leurs obligations comptables, dont la liste est déterminée par décret en Conseil d'Etat ;

\n
\n

b) Et ne font l'objet ni d'une inscription non contestée du privilège du Trésor ou de la sécurité sociale, ni d'une procédure de redressement ou de liquidation judiciaire.

\n
\n

1 ter. Les conditions de l'octroi et de l'abrogation de la dispense mentionnée au premier alinéa du 1 bis sont fixées par décret en Conseil d'Etat.

\n
\n

2. (Abrogé).

\n
\n

3. Le paiement des droits et taxes ainsi garantis dont le montant total à l'échéance excède 50000 euros doit être fait par virement directement opéré sur le compte du Trésor ouvert dans les écritures de la Banque de France ;

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\n

4. La méconnaissance de l'obligation prévue au 3 ci-dessus entraîne l'application d'une majoration de 0,2 % du montant des sommes dont le versement a été effectué selon un autre moyen de paiement.

\n
\n

Cette majoration est recouvrée selon les règles, garanties et sanctions prévues en matière de droits de douane.

\n
" } }, "LEGIARTI000025092376": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "114", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2012-12-30", "DATE_DEBUT": "2013-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000025092376", "URL": "article/LEGI/ARTI/00/00/25/09/23/LEGIARTI000025092376.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006618186", "@num": "6", "#text": "Arrêté du 1 juillet 1991 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000691419", "@nortexte": "ECOD9120018A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1991-07-01" }, { "@id": "LEGIARTI000006618306", "@num": "5", "#text": "Arrêté du 22 décembre 1992 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000360095", "@nortexte": "BUDD9220037A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-12-22" }, { "@id": "LEGIARTI000006618346", "@num": "3", "#text": "Arrêté du 25 janvier 1993 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179865", "@nortexte": "BUDD9367678A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-01-25" }, { "@id": "LEGIARTI000047114103", "@num": "5", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 5 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGIARTI000041532447", "@num": "6", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGIARTI000006210077", "@num": "5", "#text": "Décret n°2002-491 du 5 avril 2002 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000771095", "@nortexte": "ECOD0160299D", "@numtexte": "2002-491", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-04-05" }, { "@id": "LEGIARTI000006252366", "@num": "1", "#text": "Décret n°2006-741 du 27 juin 2006 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000790584", "@nortexte": "BUDD0630002D", "@numtexte": "2006-741", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-06-27" }, { "@id": "LEGIARTI000006252367", "@num": "2", "#text": "Décret n°2006-741 du 27 juin 2006 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000790584", "@nortexte": "BUDD0630002D", "@numtexte": "2006-741", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-06-27" }, { "@id": "LEGITEXT000024558832", "#text": "Décret n°2011-1103\n du 12 septembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024558297", "@nortexte": "BCRD1104548D", "@numtexte": "2011-1103", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-09-12" }, { "@id": "LEGITEXT000024830499", "#text": "Arrêté du 13 octobre 2011 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024830044", "@nortexte": "BCRD1127991A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-10-13" }, { "@id": "LEGIARTI000024830506", "@num": "2", "#text": "Arrêté du 13 octobre 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024830044", "@nortexte": "BCRD1127991A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-10-13" }, { "@id": "LEGIARTI000025062830", "@num": "53", "#text": "LOI n°2011-1978\n du 28 décembre 2011 - art. 53", "@sens": "cible", "@cidtexte": "JORFTEXT000025045613", "@nortexte": "BCRX1130599L", "@numtexte": "2011-1978", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000026140926", "@num": "1", "#text": "Arrêté du 29 mai 2012 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000026140393", "@nortexte": "BUDD1226118A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-29" }, { "@id": "LEGIARTI000026140888", "@num": "Annexe I", "#text": "Arrêté du 29 mai 2012 - art. Annexe I (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000026140393", "@nortexte": "BUDD1226118A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-29" }, { "@id": "LEGITEXT000027359243", "#text": "Arrêté du 12 avril 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356921", "@nortexte": "BUDD1309816A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000047746947", "@num": "2", "#text": "Arrêté du 12 avril 2013 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356921", "@nortexte": "BUDD1309816A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000027357592", "@num": "Annexe I", "#text": "Arrêté du 12 avril 2013 - art. Annexe I (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356949", "@nortexte": "BUDD1309821A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000047746958", "@num": "Annexe I", "#text": "Arrêté du 12 avril 2013 - art. Annexe I (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356921", "@nortexte": "BUDD1309816A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000047746991", "@num": "Annexe II", "#text": "Arrêté du 12 avril 2013 - art. Annexe II (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356921", "@nortexte": "BUDD1309816A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000032863478", "@num": "2", "#text": "Décret n°2016-935 du 7 juillet 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000032861481", "@nortexte": "FCPD1608639D", "@numtexte": "2016-935", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-07" }, { "@id": "LEGIARTI000047746275", "#text": "Arrêté du 11 mai 2023 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000047745611", "@nortexte": "ECOD2304338A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-05-11" }, { "@id": "LEGIARTI000047746277", "#text": "Arrêté du 11 mai 2023 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000047745611", "@nortexte": "ECOD2304338A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-05-11" }, { "@id": "LEGIARTI000006617722", "@num": "7", "#text": "Arrêté du 12 février 1986 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071619", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1986-02-12" }, { "@id": "LEGIARTI000042623685", "@num": "87", "#text": "Code des douanes - art. 87 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021660912", "@num": "92", "#text": "Code des douanes - art. 92 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006138882", "@fin": "2999-01-01", "#text": "Section 2 : Crédit d'enlèvement.", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006122106", "@fin": "2999-01-01", "#text": "Chapitre IV : Enlèvement des marchandises", "@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": "LEGIARTI000006615646", "@fin": "2000-03-01", "@num": "114", "@etat": "MODIFIE", "@debut": "1949-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615647", "@fin": "2002-01-01", "@num": "114", "@etat": "MODIFIE", "@debut": "2000-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615648", "@fin": "2005-12-31", "@num": "114", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615649", "@fin": "2009-01-01", "@num": "114", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058539", "@fin": "2013-01-01", "@num": "114", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000025092376", "@fin": "2012-12-30", "@num": "114", "@etat": "MODIFIE_MORT_NE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949764", "@fin": "2017-01-01", "@num": "114", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816968", "@fin": "2022-01-01", "@num": "114", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041472156", "@fin": "2999-01-01", "@num": "114", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

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\n
\n

1 bis. Sont dispensés, pour la taxe sur la valeur ajoutée, sur leur demande, de fournir la caution mentionnée au 1, les personnes qui :

\n
\n
\n

a) Satisfont, pour l'application de cette disposition, à certaines de leurs obligations comptables, dont la liste est déterminée par décret en Conseil d'Etat ;

\n
\n
\n

b) Et ne font l'objet ni d'une inscription non contestée du privilège du Trésor ou de la sécurité sociale, ni d'une procédure de redressement ou de liquidation judiciaire.

\n
\n
\n

1 ter. Les conditions de l'octroi et de l'abrogation de la dispense mentionnée au premier alinéa du 1 bis sont fixées par décret en Conseil d'Etat.

\n
\n
\n

2. (Abrogé).

\n
\n
\n

3. Le paiement des droits et taxes ainsi garantis dont le montant total à l'échéance excède 5 000 euros doit être effectué par télérèglement directement opéré sur le compte du Trésor ouvert dans les écritures de la Banque de France ;

\n
\n
\n

Cette majoration est recouvrée selon les règles, garanties et sanctions prévues en matière de droits de douane.

\n
" } }, "LEGIARTI000026949764": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "114", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-01-01", "DATE_DEBUT": "2013-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000026949764", "URL": "article/LEGI/ARTI/00/00/26/94/97/LEGIARTI000026949764.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006618186", "@num": "6", "#text": "Arrêté du 1 juillet 1991 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000691419", "@nortexte": "ECOD9120018A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1991-07-01" }, { "@id": "LEGIARTI000006618306", "@num": "5", "#text": "Arrêté du 22 décembre 1992 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000360095", "@nortexte": "BUDD9220037A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-12-22" }, { "@id": "LEGIARTI000006618346", "@num": "3", "#text": "Arrêté du 25 janvier 1993 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179865", "@nortexte": "BUDD9367678A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-01-25" }, { "@id": "LEGIARTI000047114103", "@num": "5", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 5 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGIARTI000041532447", "@num": "6", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGIARTI000006210077", "@num": "5", "#text": "Décret n°2002-491 du 5 avril 2002 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000771095", "@nortexte": "ECOD0160299D", "@numtexte": "2002-491", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-04-05" }, { "@id": "LEGIARTI000006252366", "@num": "1", "#text": "Décret n°2006-741 du 27 juin 2006 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000790584", "@nortexte": "BUDD0630002D", "@numtexte": "2006-741", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-06-27" }, { "@id": "LEGIARTI000006252367", "@num": "2", "#text": "Décret n°2006-741 du 27 juin 2006 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000790584", "@nortexte": "BUDD0630002D", "@numtexte": "2006-741", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-06-27" }, { "@id": "LEGITEXT000024558832", "#text": "Décret n°2011-1103\n du 12 septembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024558297", "@nortexte": "BCRD1104548D", "@numtexte": "2011-1103", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-09-12" }, { "@id": "LEGITEXT000024830499", "#text": "Arrêté du 13 octobre 2011 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024830044", "@nortexte": "BCRD1127991A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-10-13" }, { "@id": "LEGIARTI000024830506", "@num": "2", "#text": "Arrêté du 13 octobre 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024830044", "@nortexte": "BCRD1127991A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-10-13" }, { "@id": "LEGIARTI000026140926", "@num": "1", "#text": "Arrêté du 29 mai 2012 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000026140393", "@nortexte": "BUDD1226118A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-29" }, { "@id": "LEGIARTI000026140888", "@num": "Annexe I", "#text": "Arrêté du 29 mai 2012 - art. Annexe I (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000026140393", "@nortexte": "BUDD1226118A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-29" }, { "@id": "LEGIARTI000026888229", "@num": "56", "#text": "LOI n°2012-1510\n du 29 décembre 2012 - art. 56", "@sens": "cible", "@cidtexte": "JORFTEXT000026857857", "@nortexte": "EFIX1238817L", "@numtexte": "2012-1510", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2012-12-29" }, { "@id": "LEGITEXT000027359243", "#text": "Arrêté du 12 avril 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356921", "@nortexte": "BUDD1309816A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000047746947", "@num": "2", "#text": "Arrêté du 12 avril 2013 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356921", "@nortexte": "BUDD1309816A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000027357592", "@num": "Annexe I", "#text": "Arrêté du 12 avril 2013 - art. Annexe I (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356949", "@nortexte": "BUDD1309821A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000047746958", "@num": "Annexe I", "#text": "Arrêté du 12 avril 2013 - art. Annexe I (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356921", "@nortexte": "BUDD1309816A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000047746991", "@num": "Annexe II", "#text": "Arrêté du 12 avril 2013 - art. Annexe II (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356921", "@nortexte": "BUDD1309816A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000032863478", "@num": "2", "#text": "Décret n°2016-935 du 7 juillet 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000032861481", "@nortexte": "FCPD1608639D", "@numtexte": "2016-935", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-07" }, { "@id": "LEGIARTI000047746275", "#text": "Arrêté du 11 mai 2023 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000047745611", "@nortexte": "ECOD2304338A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-05-11" }, { "@id": "LEGIARTI000047746277", "#text": "Arrêté du 11 mai 2023 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000047745611", "@nortexte": "ECOD2304338A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-05-11" }, { "@id": "LEGIARTI000006617722", "@num": "7", "#text": "Arrêté du 12 février 1986 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071619", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1986-02-12" }, { "@id": "LEGIARTI000042623685", "@num": "87", "#text": "Code des douanes - art. 87 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021660912", "@num": "92", "#text": "Code des douanes - art. 92 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006138882", "@fin": "2999-01-01", "#text": "Section 2 : Crédit d'enlèvement.", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006122106", "@fin": "2999-01-01", "#text": "Chapitre IV : Enlèvement des marchandises", "@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": "LEGIARTI000006615646", "@fin": "2000-03-01", "@num": "114", "@etat": "MODIFIE", "@debut": "1949-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615647", "@fin": "2002-01-01", "@num": "114", "@etat": "MODIFIE", "@debut": "2000-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615648", "@fin": "2005-12-31", "@num": "114", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615649", "@fin": "2009-01-01", "@num": "114", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058539", "@fin": "2013-01-01", "@num": "114", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000025092376", "@fin": "2012-12-30", "@num": "114", "@etat": "MODIFIE_MORT_NE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949764", "@fin": "2017-01-01", "@num": "114", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816968", "@fin": "2022-01-01", "@num": "114", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041472156", "@fin": "2999-01-01", "@num": "114", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1 bis. Les redevables de la taxe sur la valeur ajoutée et des taxes assimilées sont dispensés de fournir la caution mentionnée au 1.

1 ter. La présentation d'une caution peut toutefois être exigée par le comptable des douanes des personnes qui font l'objet d'une inscription non contestée du privilège du Trésor ou de la sécurité sociale, ainsi que d'une procédure de redressement ou de liquidation judiciaire, dans les conditions fixées par décret en Conseil d'Etat.

2. (Abrogé).

Cette majoration est recouvrée selon les règles, garanties et sanctions prévues en matière de droits de douane.

" } }, "LEGIARTI000033816968": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "114", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "2017-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033816968", "URL": "article/LEGI/ARTI/00/00/33/81/69/LEGIARTI000033816968.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

(1) Loi n° 2016-1918 du 29 décembre 2016, art. 87-VI : Ces dispositions entrent en vigueur le 1er janvier 2018.

(2) Loi n° 2016-1918 du 29 décembre 2016, art. 87-VI : Ces dispositions entrent en vigueur le 1er juillet 2017.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006618186", "@num": "6", "#text": "Arrêté du 1 juillet 1991 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000691419", "@nortexte": "ECOD9120018A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1991-07-01" }, { "@id": "LEGIARTI000006618306", "@num": "5", "#text": "Arrêté du 22 décembre 1992 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000360095", "@nortexte": "BUDD9220037A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-12-22" }, { "@id": "LEGIARTI000006618346", "@num": "3", "#text": "Arrêté du 25 janvier 1993 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179865", "@nortexte": "BUDD9367678A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-01-25" }, { "@id": "LEGIARTI000047114103", "@num": "5", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 5 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGIARTI000041532447", "@num": "6", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGIARTI000006210077", "@num": "5", "#text": "Décret n°2002-491 du 5 avril 2002 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000771095", "@nortexte": "ECOD0160299D", "@numtexte": "2002-491", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-04-05" }, { "@id": "LEGIARTI000006252366", "@num": "1", "#text": "Décret n°2006-741 du 27 juin 2006 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000790584", "@nortexte": "BUDD0630002D", "@numtexte": "2006-741", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-06-27" }, { "@id": "LEGIARTI000006252367", "@num": "2", "#text": "Décret n°2006-741 du 27 juin 2006 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000790584", "@nortexte": "BUDD0630002D", "@numtexte": "2006-741", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-06-27" }, { "@id": "LEGITEXT000024558832", "#text": "Décret n°2011-1103\n du 12 septembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024558297", "@nortexte": "BCRD1104548D", "@numtexte": "2011-1103", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-09-12" }, { "@id": "LEGITEXT000024830499", "#text": "Arrêté du 13 octobre 2011 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024830044", "@nortexte": "BCRD1127991A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-10-13" }, { "@id": "LEGIARTI000024830506", "@num": "2", "#text": "Arrêté du 13 octobre 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024830044", "@nortexte": "BCRD1127991A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-10-13" }, { "@id": "LEGIARTI000026140926", "@num": "1", "#text": "Arrêté du 29 mai 2012 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000026140393", "@nortexte": "BUDD1226118A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-29" }, { "@id": "LEGIARTI000026140888", "@num": "Annexe I", "#text": "Arrêté du 29 mai 2012 - art. Annexe I (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000026140393", "@nortexte": "BUDD1226118A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-29" }, { "@id": "LEGITEXT000027359243", "#text": "Arrêté du 12 avril 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356921", "@nortexte": "BUDD1309816A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000047746947", "@num": "2", "#text": "Arrêté du 12 avril 2013 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356921", "@nortexte": "BUDD1309816A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000027357592", "@num": "Annexe I", "#text": "Arrêté du 12 avril 2013 - art. Annexe I (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356949", "@nortexte": "BUDD1309821A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000047746958", "@num": "Annexe I", "#text": "Arrêté du 12 avril 2013 - art. Annexe I (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356921", "@nortexte": "BUDD1309816A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000047746991", "@num": "Annexe II", "#text": "Arrêté du 12 avril 2013 - art. Annexe II (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356921", "@nortexte": "BUDD1309816A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000032863478", "@num": "2", "#text": "Décret n°2016-935 du 7 juillet 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000032861481", "@nortexte": "FCPD1608639D", "@numtexte": "2016-935", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-07" }, { "@id": "LEGIARTI000036365367", "@num": "87", "#text": "LOI n°2016-1918 du 29 décembre 2016 - art. 87 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000047746275", "#text": "Arrêté du 11 mai 2023 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000047745611", "@nortexte": "ECOD2304338A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-05-11" }, { "@id": "LEGIARTI000047746277", "#text": "Arrêté du 11 mai 2023 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000047745611", "@nortexte": "ECOD2304338A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-05-11" }, { "@id": "LEGIARTI000006617722", "@num": "7", "#text": "Arrêté du 12 février 1986 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071619", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1986-02-12" }, { "@id": "LEGIARTI000042623685", "@num": "87", "#text": "Code des douanes - art. 87 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021660912", "@num": "92", "#text": "Code des douanes - art. 92 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006138882", "@fin": "2999-01-01", "#text": "Section 2 : Crédit d'enlèvement.", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006122106", "@fin": "2999-01-01", "#text": "Chapitre IV : Enlèvement des marchandises", "@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": "LEGIARTI000006615646", "@fin": "2000-03-01", "@num": "114", "@etat": "MODIFIE", "@debut": "1949-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615647", "@fin": "2002-01-01", "@num": "114", "@etat": "MODIFIE", "@debut": "2000-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615648", "@fin": "2005-12-31", "@num": "114", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615649", "@fin": "2009-01-01", "@num": "114", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058539", "@fin": "2013-01-01", "@num": "114", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000025092376", "@fin": "2012-12-30", "@num": "114", "@etat": "MODIFIE_MORT_NE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949764", "@fin": "2017-01-01", "@num": "114", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816968", "@fin": "2022-01-01", "@num": "114", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041472156", "@fin": "2999-01-01", "@num": "114", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1 bis. Les redevables de la taxe sur la valeur ajoutée et des taxes assimilées sont dispensés de fournir la caution mentionnée au 1 au titre de ces taxes.

Les redevables de la taxe intérieure de consommation prévue à l'article 265 qui n'ont pas l'obligation de fournir la caution mentionnée au a du II de l'article 158 octies sont dispensés de fournir la caution mentionnée au 1 du présent article au titre de cette taxe. (1)

2. (Abrogé).

3. Le paiement des droits et taxes ainsi garantis est effectué par télérèglement directement opéré sur le compte du Trésor ouvert dans les écritures de la Banque de France. (2)

Cette majoration est recouvrée selon les règles, garanties et sanctions prévues en matière de droits de douane.

" } }, "LEGIARTI000041472156": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "114", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000041472156", "URL": "article/LEGI/ARTI/00/00/41/47/21/LEGIARTI000041472156.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au IV de l’article 181 de la loi n° 2019-1479 du 29 décembre 2019, ces dispositions entrent en vigueur le 1er janvier 2022. Elles sont applicables aux opérations pour lesquelles l'exigibilité de la taxe sur la valeur ajoutée intervient à compter de cette date.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006618186", "@num": "6", "#text": "Arrêté du 1 juillet 1991 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000691419", "@nortexte": "ECOD9120018A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1991-07-01" }, { "@id": "LEGIARTI000006618306", "@num": "5", "#text": "Arrêté du 22 décembre 1992 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000360095", "@nortexte": "BUDD9220037A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-12-22" }, { "@id": "LEGIARTI000006618346", "@num": "3", "#text": "Arrêté du 25 janvier 1993 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179865", "@nortexte": "BUDD9367678A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-01-25" }, { "@id": "LEGIARTI000047114103", "@num": "5", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 5 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGIARTI000041532447", "@num": "6", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGIARTI000006210077", "@num": "5", "#text": "Décret n°2002-491 du 5 avril 2002 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000771095", "@nortexte": "ECOD0160299D", "@numtexte": "2002-491", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-04-05" }, { "@id": "LEGIARTI000006252366", "@num": "1", "#text": "Décret n°2006-741 du 27 juin 2006 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000790584", "@nortexte": "BUDD0630002D", "@numtexte": "2006-741", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-06-27" }, { "@id": "LEGIARTI000006252367", "@num": "2", "#text": "Décret n°2006-741 du 27 juin 2006 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000790584", "@nortexte": "BUDD0630002D", "@numtexte": "2006-741", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-06-27" }, { "@id": "LEGITEXT000024558832", "#text": "Décret n°2011-1103\n du 12 septembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024558297", "@nortexte": "BCRD1104548D", "@numtexte": "2011-1103", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-09-12" }, { "@id": "LEGITEXT000024830499", "#text": "Arrêté du 13 octobre 2011 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024830044", "@nortexte": "BCRD1127991A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-10-13" }, { "@id": "LEGIARTI000024830506", "@num": "2", "#text": "Arrêté du 13 octobre 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024830044", "@nortexte": "BCRD1127991A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-10-13" }, { "@id": "LEGIARTI000026140926", "@num": "1", "#text": "Arrêté du 29 mai 2012 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000026140393", "@nortexte": "BUDD1226118A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-29" }, { "@id": "LEGIARTI000026140888", "@num": "Annexe I", "#text": "Arrêté du 29 mai 2012 - art. Annexe I (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000026140393", "@nortexte": "BUDD1226118A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-29" }, { "@id": "LEGITEXT000027359243", "#text": "Arrêté du 12 avril 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356921", "@nortexte": "BUDD1309816A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000047746947", "@num": "2", "#text": "Arrêté du 12 avril 2013 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356921", "@nortexte": "BUDD1309816A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000027357592", "@num": "Annexe I", "#text": "Arrêté du 12 avril 2013 - art. Annexe I (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356949", "@nortexte": "BUDD1309821A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000047746958", "@num": "Annexe I", "#text": "Arrêté du 12 avril 2013 - art. Annexe I (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356921", "@nortexte": "BUDD1309816A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000047746991", "@num": "Annexe II", "#text": "Arrêté du 12 avril 2013 - art. Annexe II (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356921", "@nortexte": "BUDD1309816A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000032863478", "@num": "2", "#text": "Décret n°2016-935 du 7 juillet 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000032861481", "@nortexte": "FCPD1608639D", "@numtexte": "2016-935", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-07" }, { "@id": "LEGIARTI000039793333", "@num": "181", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 181 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000047746275", "#text": "Arrêté du 11 mai 2023 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000047745611", "@nortexte": "ECOD2304338A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-05-11" }, { "@id": "LEGIARTI000047746277", "#text": "Arrêté du 11 mai 2023 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000047745611", "@nortexte": "ECOD2304338A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-05-11" }, { "@id": "LEGIARTI000006617722", "@num": "7", "#text": "Arrêté du 12 février 1986 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071619", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1986-02-12" }, { "@id": "LEGIARTI000042623685", "@num": "87", "#text": "Code des douanes - art. 87 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021660912", "@num": "92", "#text": "Code des douanes - art. 92 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006138882", "@fin": "2999-01-01", "#text": "Section 2 : Crédit d'enlèvement.", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006122106", "@fin": "2999-01-01", "#text": "Chapitre IV : Enlèvement des marchandises", "@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": "LEGIARTI000006615646", "@fin": "2000-03-01", "@num": "114", "@etat": "MODIFIE", "@debut": "1949-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615647", "@fin": "2002-01-01", "@num": "114", "@etat": "MODIFIE", "@debut": "2000-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615648", "@fin": "2005-12-31", "@num": "114", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615649", "@fin": "2009-01-01", "@num": "114", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058539", "@fin": "2013-01-01", "@num": "114", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000025092376", "@fin": "2012-12-30", "@num": "114", "@etat": "MODIFIE_MORT_NE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949764", "@fin": "2017-01-01", "@num": "114", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816968", "@fin": "2022-01-01", "@num": "114", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041472156", "@fin": "2999-01-01", "@num": "114", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Les receveurs des douanes peuvent laisser enlever les marchandises au fur et à mesure des vérifications et avant que les obligations prévues aux a à c du 1 de l'article 113 n'aient été remplies, moyennant soumission dûment cautionnée.

1 bis. Les redevables de la taxe sur la valeur ajoutée et des taxes assimilées ou, le cas échéant, les personnes qui, pour leur compte, acquittent cette taxe auprès des douanes ou communiquent les informations prévues au 3 de l'article 293 A du code général des impôts, sont dispensés de fournir la caution mentionnée au 1 au titre de ces taxes.

2. (Abrogé).

3. Le paiement des droits et taxes ainsi garantis est effectué par télérèglement directement opéré sur le compte du Trésor ouvert dans les écritures de la Banque de France.

Cette majoration est recouvrée selon les règles, garanties et sanctions prévues en matière de droits de douane.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000006615649", "cible": true, "cidtexte": "JORFTEXT000000691419", "id": "LEGIARTI000006618186", "typelien": "CITATION" }, { "article_id": "LEGIARTI000020058539", "cible": true, "cidtexte": "JORFTEXT000000691419", "id": "LEGIARTI000006618186", "typelien": "CITATION" }, { "article_id": "LEGIARTI000033816968", "cible": true, "cidtexte": "JORFTEXT000000691419", "id": "LEGIARTI000006618186", "typelien": "CITATION" }, { "article_id": "LEGIARTI000026949764", "cible": true, "cidtexte": "JORFTEXT000000691419", "id": "LEGIARTI000006618186", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006615648", "cible": true, "cidtexte": "JORFTEXT000000691419", "id": "LEGIARTI000006618186", "typelien": "CITATION" }, { "article_id": "LEGIARTI000025092376", "cible": true, "cidtexte": "JORFTEXT000000691419", "id": "LEGIARTI000006618186", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006615647", "cible": true, "cidtexte": "JORFTEXT000000691419", "id": "LEGIARTI000006618186", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006615646", "cible": true, "cidtexte": "JORFTEXT000000691419", "id": "LEGIARTI000006618186", "typelien": "CITATION" }, { "article_id": "LEGIARTI000041472156", "cible": true, "cidtexte": "JORFTEXT000000691419", "id": "LEGIARTI000006618186", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006618186", "liens_entrants": true }

Article 6 AUTONOME ABROGE, en vigueur du 16/11/1991 au 03/01/2003 (Arrêté du 1 juillet 1991 INSTAURANT UNE PROCEDURE DE DEDOUANEMENT DES ENVOIS EXPRES)