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Conformément à l'article 49 de l'ordonnance n° 2025-1249 du 17 décembre 2025, ces dispositions, dans leur rédaction résultant de l'ordonnance précitée, entrent en vigueur le 1er septembre 2026.

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\n
La personne qui présente les biens en douanes mentionnée au 4° de l'article L. 222-20 tient un registre des importations pour lesquelles la taxe est constatée en application de l'article L. 222-24.

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I. - Au 1^er juillet 2028 :

Article L222-26 AUTONOME VIGUEUR_DIFF, en vigueur du 01/09/2026 au 01/07/2028 (Code des impositions sur les biens et services)