{ "article": { "LEGIARTI000006615254": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "285", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-01-01", "DATE_DEBUT": "1978-07-08" } }, "META_COMMUN": { "ID": "LEGIARTI000006615254", "URL": "article/LEGI/ARTI/00/00/06/61/52/LEGIARTI000006615254.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX4X285AAAAXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006848342", "@num": "18", "#text": "Loi n°67-1175 du 28 décembre 1967 - art. 18 (Ab) JORF 29 décembre 1967", "@sens": "source", "@cidtexte": "JORFTEXT000000880580", "@numtexte": "67-1175", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1967-12-28" }, { "@id": "JORFTEXT000000878033", "#text": "Loi 68-1247 1968-12-31 art. 12 JORF 3 janvier 1969", "@sens": "source", "@cidtexte": "JORFTEXT000000878033", "@numtexte": "68-1247", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1968-12-31" }, { "@id": "LEGITEXT000006069720", "#text": "Arrêté du 28 janvier 1982", "@sens": "cible", "@cidtexte": "JORFTEXT000000324541", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1982-01-28" }, { "@id": "LEGITEXT000006069720", "#text": "Arrêté du 28 janvier 1982", "@sens": "cible", "@cidtexte": "JORFTEXT000000324541", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1982-01-28" }, { "@id": "LEGIARTI000006326932", "@num": "1", "#text": "Arrêté du 28 janvier 1982 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000324541", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1982-01-28" }, { "@id": "LEGIARTI000006326933", "@num": "2", "#text": "Arrêté du 28 janvier 1982 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000324541", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1982-01-28" }, { "@id": "LEGIARTI000006326933", "@num": "2", "#text": "Arrêté du 28 janvier 1982 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000324541", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1982-01-28" }, { "@id": "LEGIARTI000006326934", "@num": "3", "#text": "Arrêté du 28 janvier 1982 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000324541", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1982-01-28" }, { "@id": "LEGIARTI000006326934", "@num": "3", "#text": "Arrêté du 28 janvier 1982 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000324541", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1982-01-28" }, { "@id": "LEGIARTI000006326935", "@num": "ANNEXE", "#text": "Arrêté du 28 janvier 1982 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000324541", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1982-01-28" }, { "@id": "LEGIARTI000006326935", "@num": "ANNEXE", "#text": "Arrêté du 28 janvier 1982 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000324541", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1982-01-28" }, { "@id": "LEGITEXT000006057338", "#text": "Arrêté du 27 février 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000338745", "@nortexte": "BUDD8770002A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1987-02-27" }, { "@id": "LEGIARTI000006617853", "@num": "1", "#text": "Arrêté du 27 février 1987 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000338745", "@nortexte": "BUDD8770002A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1987-02-27" }, { "@id": "LEGIARTI000006617853", "@num": "1", "#text": "Arrêté du 27 février 1987 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000338745", "@nortexte": "BUDD8770002A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-02-27" }, { "@id": "LEGIARTI000006617854", "@num": "2", "#text": "Arrêté du 27 février 1987 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000338745", "@nortexte": "BUDD8770002A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1987-02-27" }, { "@id": "LEGIARTI000006617855", "@num": "3", "#text": "Arrêté du 27 février 1987 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000338745", "@nortexte": "BUDD8770002A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-02-27" }, { "@id": "LEGIARTI000006617855", "@num": "3", "#text": "Arrêté du 27 février 1987 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000338745", "@nortexte": "BUDD8770002A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1987-02-27" }, { "@id": "LEGIARTI000006617856", "@num": "4", "#text": "Arrêté du 27 février 1987 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000338745", "@nortexte": "BUDD8770002A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1987-02-27" }, { "@id": "LEGIARTI000006617857", "@num": "Annexe", "#text": "Arrêté du 27 février 1987 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000338745", "@nortexte": "BUDD8770002A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1987-02-27" }, { "@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": "LEGITEXT000006070719", "#text": "Code pénal 280", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033813325", "@num": "413", "#text": "Code des douanes - art. 413 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006842509", "@num": "L211-4", "#text": "Code des ports maritimes - art. L211-4 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074233", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044035312", "@num": "L5321-3", "#text": "Code des transports - art. L5321-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030030686", "@num": "R5312-74", "#text": "Code des transports - art. R5312-74 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030030868", "@num": "R5313-49", "#text": "Code des transports - art. R5313-49 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006842500", "@num": "L211-1", "#text": "Code des ports maritimes - art. L211-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074233", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006842500", "@num": "L211-1", "#text": "Code des ports maritimes - art. L211-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074233", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "Décret 78-712 1978-06-21 art. 1 JORF 8 juillet 1978", "@sens": "source", "@typelien": "MODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006122064", "@fin": "2999-01-01", "#text": "Chapitre VI : Droits et taxes divers.", "@debut": "1961-12-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099256", "@fin": "2020-01-01", "#text": "Titre X : Taxes diverses perçues par la douane", "@debut": "1949-01-01" }, { "@id": "LEGISCTA000037993351", "@fin": "2999-01-01", "#text": "Titre X : Impositions relevant des missions fiscales de la douane", "@debut": "2020-01-01" } ] }, "@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": "LEGIARTI000006615254", "@fin": "2015-01-01", "@num": "285", "@etat": "MODIFIE", "@debut": "1978-07-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030061495", "@fin": "2016-06-22", "@num": "285", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032747197", "@fin": "2020-01-01", "@num": "285", "@etat": "MODIFIE", "@debut": "2016-06-22", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037993335", "@fin": "2999-01-01", "@num": "285", "@etat": "VIGUEUR", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. L'administration des douanes est également chargée de recouvrer ou de faire garantir la perception des taxes sur le chiffre d'affaires, des taxes intérieures prévues par la législation des contributions indirectes et de tous autres droits et taxes exigibles à l'importation ou à l'exportation.
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2. S'il s'agit d'importations dépourvues de tout caractère commercial, l'administration des douanes peut percevoir forfaitairement les taxes sur le chiffre d'affaires, les taxes intérieures et tous autres droits et taxes exigibles à l'importation sur les marchandises faisant l'objet de petits envois adressés à des particuliers ou contenues dans les bagages personnels des voyageurs.
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La taxe forfaitaire est recouvrée par le service des douanes suivant les mêmes règles, sous les mêmes garanties et les mêmes sanctions qu'en matière de droit de douane.
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Les conditions d'application de ladite taxe, et notamment ses taux et son assiette, sont fixées par un arrêté du ministre de l'économie et des finances.
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3. Conformément aux dispositions des articles L. 211-1 et suivants du code des ports maritimes, il peut être perçu dans les ports maritimes un droit de port en raison des opérations commerciales ou des séjours qui y sont effectués.
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4. Les taxes et redevances composant le droit de port sont perçues comme en matière de douane ; les infractions sont constatées et punies, les poursuites sont effectuées et les instances sont instruites et jugées comme en matière de douane.
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Les frais de perception et de procédure incombant à l'administration sont prélevés sur le produit des taxes et redevances dans les conditions fixées par arrêté du ministre du budget.
" } }, "LEGIARTI000006615343": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "7", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2017-01-01", "DATE_DEBUT": "1969-01-03" } }, "META_COMMUN": { "ID": "LEGIARTI000006615343", "URL": "article/LEGI/ARTI/00/00/06/61/53/LEGIARTI000006615343.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX4X007AAAAXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "JORFTEXT000000878033", "#text": "Loi 68-1247 1968-12-31 art. 9 JORF 3 janvier 1969", "@sens": "source", "@cidtexte": "JORFTEXT000000878033", "@numtexte": "68-1247", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1968-12-31" }, { "@id": "LEGIARTI000029188656", "@num": "52", "#text": "Loi n° 93-1 du 4 janvier 1993 - art. 52 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000726939", "@nortexte": "DOMX9200114L", "@numtexte": "93-1", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-01-04" }, { "@id": "LEGIARTI000041546891", "@num": "Annexe", "#text": "Décret n°97-1194 du 19 décembre 1997 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000387693", "@nortexte": "ECOX9700149D", "@numtexte": "97-1194", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000039119837", "@num": "2", "#text": "Ordonnance n° 98-525 du 24 juin 1998 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000572317", "@nortexte": "INTX9800095R", "@numtexte": "98-525", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1998-06-24" }, { "@id": "LEGIARTI000032864059", "@num": "2", "#text": "Décret n°2016-934 du 7 juillet 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000032861395", "@nortexte": "FCPD1608604D", "@numtexte": "2016-934", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-07" }, { "@id": "LEGIARTI000033782294", "@num": "22", "#text": "LOI n°2016-1918 du 29 décembre 2016 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000041508664", "#text": "Décret n°2020-68 du 30 janvier 2020 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000041505712", "@nortexte": "CPAP1931021D", "@numtexte": "2020-68", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-01-30" }, { "@id": "LEGIARTI000041508616", "@num": "41", "#text": "Décret n°2020-68 du 30 janvier 2020 - art. 41", "@sens": "cible", "@cidtexte": "JORFTEXT000041505712", "@nortexte": "CPAP1931021D", "@numtexte": "2020-68", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-01-30" }, { "@id": "LEGIARTI000041737849", "@num": "1", "#text": "Décret n°2020-278 du 18 mars 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000041737498", "@nortexte": "CPAP2002537D", "@numtexte": "2020-278", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-03-18" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006122071", "@fin": "2999-01-01", "#text": "Chapitre II : Tarif des douanes.", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099258", "@fin": "2999-01-01", "#text": "Titre Ier : Principes généraux du régime des douanes", "@debut": "1949-01-01" } ] }, "@cid": "LEGITEXT000006071570", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des douanes", "@debut": "1949-01-01", "@id_txt": "LEGITEXT000006071570", "@c_titre_court": "Code des douanes" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006615343", "@fin": "2017-01-01", "@num": "7", "@etat": "ABROGE", "@debut": "1969-01-03", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dispositions du présent code concernant les marchandises fortement taxées ne s'appliquent qu'aux marchandises désignées par arrêté du ministre de l'économie et des finances parmi celles pour lesquelles l'ensemble des droits de douane, prélèvements et taxes diverses applicables à l'importation représente plus de 20 % de leur valeur.
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" } }, "LEGIARTI000006615345": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "27 bis", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1969-01-03" } }, "META_COMMUN": { "ID": "LEGIARTI000006615345", "URL": "article/LEGI/ARTI/00/00/06/61/53/LEGIARTI000006615345.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX5X027BAAAXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "JORFTEXT000000312751", "#text": "Loi 63-1351 1963-12-31 art. 1 JORF 3 janvier 1964", "@sens": "source", "@cidtexte": "JORFTEXT000000312751", "@numtexte": "63-1351", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1963-12-31" }, { "@id": "JORFTEXT000000878033", "#text": "Loi 68-1247 1968-12-31 art. 10 JORF 3 janvier 1969", "@sens": "source", "@cidtexte": "JORFTEXT000000878033", "@numtexte": "68-1247", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1968-12-31" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006138833", "@fin": "2999-01-01", "#text": "Section 1 : Généralités.", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006122072", "@fin": "2999-01-01", "#text": "Chapitre IV : Conditions d'application de la loi tarifaire", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099258", "@fin": "2999-01-01", "#text": "Titre Ier : Principes généraux du régime des douanes", "@debut": "1949-01-01" } ] }, "@cid": "LEGITEXT000006071570", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des douanes", "@debut": "1949-01-01", "@id_txt": "LEGITEXT000006071570", "@c_titre_court": "Code des douanes" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006615345", "@fin": "2999-01-01", "@num": "27 bis", "@etat": "VIGUEUR", "@debut": "1969-01-03", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le remboursement des taxes perçues à l'entrée peut être accordé lorsqu'il est établi qu'au moment de leur importation les marchandises étaient défectueuses ou non conformes aux clauses du contrat en exécution duquel elles ont été importées.
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Le remboursement des taxes est subordonné :
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- soit à la réexportation des marchandises à destination ou pour le compte du fournisseur étranger ;
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- soit à leur destruction sous le contrôle du service des douanes, avec acquittement des taxes afférentes aux résidus de cette destruction.
\n
Des arrêtés du ministre de l'économie et des finances fixent les conditions d'application du présent article, et notamment le délai dans lequel la demande de remboursement doit être déposée après l'importation des marchandises.
" } }, "LEGIARTI000006615347": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "29", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2017-01-01", "DATE_DEBUT": "1969-01-03" } }, "META_COMMUN": { "ID": "LEGIARTI000006615347", "URL": "article/LEGI/ARTI/00/00/06/61/53/LEGIARTI000006615347.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX4X029AAAAXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006615346", "@num": "28", "#text": "Code des douanes - art. 28", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "JORFTEXT000000878033", "#text": "Loi 68-1247 1968-12-31 art. 6 JORF 3 janvier 1969", "@sens": "source", "@cidtexte": "JORFTEXT000000878033", "@numtexte": "68-1247", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1968-12-31" }, { "@id": "LEGIARTI000033782320", "@num": "88", "#text": "LOI n°2016-1918 du 29 décembre 2016 - art. 88 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006153098", "@fin": "2999-01-01", "#text": "Paragraphe 2 : Réclamations contre les décisions d'assimilation et de classement.", "@debut": "1950-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138834", "@fin": "2999-01-01", "#text": "Section 2 : Espèce des marchandises", "@debut": "1950-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006122072", "@fin": "2999-01-01", "#text": "Chapitre IV : Conditions d'application de la loi tarifaire", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099258", "@fin": "2999-01-01", "#text": "Titre Ier : Principes généraux du régime des douanes", "@debut": "1949-01-01" } ] }, "@cid": "LEGITEXT000006071570", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des douanes", "@debut": "1949-01-01", "@id_txt": "LEGITEXT000006071570", "@c_titre_court": "Code des douanes" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006615347", "@fin": "2017-01-01", "@num": "29", "@etat": "ABROGE", "@debut": "1969-01-03", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En cas de contestation relative aux décisions prévues à l'article 28 ci-dessus, la réclamation est soumise à la commission de conciliation et d'expertise douanière qui statue sur cette réclamation, sauf recours au Conseil d'Etat.
\n
" } }, "LEGIARTI000006615348": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "30", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1969-01-03", "DATE_DEBUT": "1950-02-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006615348", "URL": "article/LEGI/ARTI/00/00/06/61/53/LEGIARTI000006615348.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX4X030AAAAXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "JORFTEXT000000878033", "#text": "Loi 68-1247 1968-12-31 art. 5 JORF 3 janvier 1969", "@sens": "source", "@cidtexte": "JORFTEXT000000878033", "@numtexte": "68-1247", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1968-12-31" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006153098", "@fin": "2999-01-01", "#text": "Paragraphe 2 : Réclamations contre les décisions d'assimilation et de classement.", "@debut": "1950-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138834", "@fin": "2999-01-01", "#text": "Section 2 : Espèce des marchandises", "@debut": "1950-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006122072", "@fin": "2999-01-01", "#text": "Chapitre IV : Conditions d'application de la loi tarifaire", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099258", "@fin": "2999-01-01", "#text": "Titre Ier : Principes généraux du régime des douanes", "@debut": "1949-01-01" } ] }, "@cid": "LEGITEXT000006071570", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des douanes", "@debut": "1949-01-01", "@id_txt": "LEGITEXT000006071570", "@c_titre_court": "Code des douanes" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006615348", "@fin": "1969-01-03", "@num": "30", "@etat": "ABROGE", "@debut": "1950-02-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
(texte abrogé).
\n
" } }, "LEGIARTI000006615349": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "31", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1969-01-03", "DATE_DEBUT": "1950-02-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006615349", "URL": "article/LEGI/ARTI/00/00/06/61/53/LEGIARTI000006615349.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX4X031AAAAXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "JORFTEXT000000878033", "#text": "Loi 68-1247 1968-12-31 art. 5 JORF 3 janvier 1969", "@sens": "source", "@cidtexte": "JORFTEXT000000878033", "@numtexte": "68-1247", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1968-12-31" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006153098", "@fin": "2999-01-01", "#text": "Paragraphe 2 : Réclamations contre les décisions d'assimilation et de classement.", "@debut": "1950-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138834", "@fin": "2999-01-01", "#text": "Section 2 : Espèce des marchandises", "@debut": "1950-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006122072", "@fin": "2999-01-01", "#text": "Chapitre IV : Conditions d'application de la loi tarifaire", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099258", "@fin": "2999-01-01", "#text": "Titre Ier : Principes généraux du régime des douanes", "@debut": "1949-01-01" } ] }, "@cid": "LEGITEXT000006071570", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des douanes", "@debut": "1949-01-01", "@id_txt": "LEGITEXT000006071570", "@c_titre_court": "Code des douanes" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006615349", "@fin": "1969-01-03", "@num": "31", "@etat": "ABROGE", "@debut": "1950-02-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
(texte abrogé).
\n
" } }, "LEGIARTI000006615350": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "32", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1969-01-03", "DATE_DEBUT": "1950-02-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006615350", "URL": "article/LEGI/ARTI/00/00/06/61/53/LEGIARTI000006615350.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX4X032AAAAXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "JORFTEXT000000878033", "#text": "Loi 68-1247 1968-12-31 art. 5 JORF 3 janvier 1969", "@sens": "source", "@cidtexte": "JORFTEXT000000878033", "@numtexte": "68-1247", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1968-12-31" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006153098", "@fin": "2999-01-01", "#text": "Paragraphe 2 : Réclamations contre les décisions d'assimilation et de classement.", "@debut": "1950-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138834", "@fin": "2999-01-01", "#text": "Section 2 : Espèce des marchandises", "@debut": "1950-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006122072", "@fin": "2999-01-01", "#text": "Chapitre IV : Conditions d'application de la loi tarifaire", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099258", "@fin": "2999-01-01", "#text": "Titre Ier : Principes généraux du régime des douanes", "@debut": "1949-01-01" } ] }, "@cid": "LEGITEXT000006071570", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des douanes", "@debut": "1949-01-01", "@id_txt": "LEGITEXT000006071570", "@c_titre_court": "Code des douanes" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006615350", "@fin": "1969-01-03", "@num": "32", "@etat": "ABROGE", "@debut": "1950-02-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
(texte abrogé).
\n
" } }, "LEGIARTI000006615351": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "33", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1969-01-03", "DATE_DEBUT": "1950-02-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006615351", "URL": "article/LEGI/ARTI/00/00/06/61/53/LEGIARTI000006615351.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX4X033AAAAXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "JORFTEXT000000878033", "#text": "Loi 68-1247 1968-12-31 art. 5 JORF 3 janvier 1969", "@sens": "source", "@cidtexte": "JORFTEXT000000878033", "@numtexte": "68-1247", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1968-12-31" }, { "@id": "LEGIARTI000041546891", "@num": "Annexe", "#text": "Décret n°97-1194 du 19 décembre 1997 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000387693", "@nortexte": "ECOX9700149D", "@numtexte": "97-1194", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000045926638", "@num": "10 septies", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 10 septies (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGIARTI000032864059", "@num": "2", "#text": "Décret n°2016-934 du 7 juillet 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000032861395", "@nortexte": "FCPD1608604D", "@numtexte": "2016-934", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-07" }, { "@id": "LEGIARTI000041508664", "#text": "Décret n°2020-68 du 30 janvier 2020 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000041505712", "@nortexte": "CPAP1931021D", "@numtexte": "2020-68", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-01-30" }, { "@id": "LEGIARTI000041508616", "@num": "41", "#text": "Décret n°2020-68 du 30 janvier 2020 - art. 41", "@sens": "cible", "@cidtexte": "JORFTEXT000041505712", "@nortexte": "CPAP1931021D", "@numtexte": "2020-68", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-01-30" }, { "@id": "LEGIARTI000041737849", "@num": "1", "#text": "Décret n°2020-278 du 18 mars 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000041737498", "@nortexte": "CPAP2002537D", "@numtexte": "2020-278", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-03-18" }, { "@id": "LEGIARTI000044997279", "@num": "2", "#text": "Décret n°2022-30 du 13 janvier 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000044992702", "@nortexte": "ECOP2131285D", "@numtexte": "2022-30", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-01-13" }, { "@id": "LEGIARTI000045925875", "@num": "11", "#text": "Décret n°2022-893 du 15 juin 2022 - art. 11", "@sens": "cible", "@cidtexte": "JORFTEXT000045924430", "@nortexte": "ECOD2206441D", "@numtexte": "2022-893", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-15" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006153098", "@fin": "2999-01-01", "#text": "Paragraphe 2 : Réclamations contre les décisions d'assimilation et de classement.", "@debut": "1950-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138834", "@fin": "2999-01-01", "#text": "Section 2 : Espèce des marchandises", "@debut": "1950-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006122072", "@fin": "2999-01-01", "#text": "Chapitre IV : Conditions d'application de la loi tarifaire", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099258", "@fin": "2999-01-01", "#text": "Titre Ier : Principes généraux du régime des douanes", "@debut": "1949-01-01" } ] }, "@cid": "LEGITEXT000006071570", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des douanes", "@debut": "1949-01-01", "@id_txt": "LEGITEXT000006071570", "@c_titre_court": "Code des douanes" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006615351", "@fin": "1969-01-03", "@num": "33", "@etat": "ABROGE", "@debut": "1950-02-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
(texte abrogé).
\n
" } }, "LEGIARTI000006615355": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "35 bis", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1969-01-03" } }, "META_COMMUN": { "ID": "LEGIARTI000006615355", "URL": "article/LEGI/ARTI/00/00/06/61/53/LEGIARTI000006615355.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX5X035BAAAXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "JORFTEXT000000878033", "#text": "Loi 68-1247 1968-12-31 art. 8 JORF 3 janvier 1969", "@sens": "source", "@cidtexte": "JORFTEXT000000878033", "@numtexte": "68-1247", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1968-12-31" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006153099", "@fin": "2999-01-01", "#text": "Paragraphe 1 : A l'importation.", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138836", "@fin": "2999-01-01", "#text": "Section 4 : Valeur des marchandises", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006122072", "@fin": "2999-01-01", "#text": "Chapitre IV : Conditions d'application de la loi tarifaire", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099258", "@fin": "2999-01-01", "#text": "Titre Ier : Principes généraux du régime des douanes", "@debut": "1949-01-01" } ] }, "@cid": "LEGITEXT000006071570", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des douanes", "@debut": "1949-01-01", "@id_txt": "LEGITEXT000006071570", "@c_titre_court": "Code des douanes" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006615355", "@fin": "2999-01-01", "@num": "35 bis", "@etat": "VIGUEUR", "@debut": "1969-01-03", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lorsque la valeur déclarée est inférieure à la valeur en douane sans que la déclaration des éléments de la valeur soit entachée d'inexactitude ou d'omission en ce qui concerne les points de fait et en l'absence de faute de la part du déclarant ou de son commettant, ceux-ci sont seulement tenus au paiement des droits et taxes compromis ou éludés.
\n
" } }, "LEGIARTI000006615621": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "99", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1975-12-28" } }, "META_COMMUN": { "ID": "LEGIARTI000006615621", "URL": "article/LEGI/ARTI/00/00/06/61/56/LEGIARTI000006615621.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX4X099AAAAXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "JORFTEXT000000312751", "#text": "Loi 63-1351 1963-12-31 art. 15 JORF 3 janvier 1964", "@sens": "source", "@cidtexte": "JORFTEXT000000312751", "@numtexte": "63-1351", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1963-12-31" }, { "@id": "JORFTEXT000000878033", "#text": "Loi 68-1247 1968-12-31 art. 21 JORF 3 janvier 1969", "@sens": "source", "@cidtexte": "JORFTEXT000000878033", "@numtexte": "68-1247", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1968-12-31" }, { "@id": "JORFTEXT000000699030", "#text": "Loi 75-1242 1975-12-27 art. 8 Finances rectificative pour 1975 JORF 28 décembre 1975", "@sens": "source", "@cidtexte": "JORFTEXT000000699030", "@numtexte": "75-1242", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1975-12-27" }, { "@id": "LEGIARTI000006863551", "@num": "7", "#text": "Arrêté du 5 juillet 1983 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000679160", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1983-07-05" }, { "@id": "LEGIARTI000006615346", "@num": "28", "#text": "Code des douanes - art. 28 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006138874", "@fin": "2999-01-01", "#text": "Section 3 : Forme, énonciations et enregistrement des déclarations en détail.", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006122103", "@fin": "2999-01-01", "#text": "Chapitre Ier : Déclaration en détail", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099266", "@fin": "2999-01-01", "#text": "Titre IV : Opérations de dédouanement", "@debut": "1949-01-01" } ] }, "@cid": "LEGITEXT000006071570", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des douanes", "@debut": "1949-01-01", "@id_txt": "LEGITEXT000006071570", "@c_titre_court": "Code des douanes" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006615621", "@fin": "2999-01-01", "@num": "99", "@etat": "VIGUEUR", "@debut": "1975-12-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Les déclarations en détail reconnues recevables par les agents des douanes sont immédiatement enregistrées par eux.
\n
2. Sont considérées comme irrecevables les déclarations irrégulières dans la forme ou qui ne sont pas accompagnées des documents dont la production est obligatoire.
\n
3. Lorsqu'il existe dans une déclaration contradiction entre une mention, en lettres ou en chiffres, libellée conformément à la terminologie douanière et une mention non conforme à cette terminologie, cette dernière mention est nulle.
\n
Lorsque l'espèce est déclarée, par simple référence aux éléments de codification de la nomenclature de dédouanement des produits, conformément aux dispositions du deuxième alinéa du 1 de l'article 28 ci-dessus, les mentions en lettres contredisant ces éléments de codification sont nulles.
\n
En tout autre cas, sont nulles les mentions en chiffres contredisant les mentions en lettres de la déclaration.
" } }, "LEGIARTI000006615632": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "104", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-03-24", "DATE_DEBUT": "1969-01-03" } }, "META_COMMUN": { "ID": "LEGIARTI000006615632", "URL": "article/LEGI/ARTI/00/00/06/61/56/LEGIARTI000006615632.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX4X104AAAAXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "JORFTEXT000000670126", "#text": "Décret 50-102 1950-01-20", "@sens": "source", "@cidtexte": "JORFTEXT000000670126", "@numtexte": "50-102", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1950-01-20" }, { "@id": "JORFTEXT000000878033", "#text": "Loi 68-1247 1968-12-31 art. 1 JORF 3 janvier 1969", "@sens": "source", "@cidtexte": "JORFTEXT000000878033", "@numtexte": "68-1247", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1968-12-31" }, { "@id": "LEGIARTI000033314561", "@num": "5", "#text": "Décret n°2010-428\n du 28 avril 2010 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022149964", "@nortexte": "BCRD1011171D", "@numtexte": "2010-428", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-04-28" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006138876", "@fin": "2999-01-01", "#text": "Section 2 : Règlement des contestations portant sur l'espèce, l'origine ou la valeur des marchandises.", "@debut": "1950-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006122104", "@fin": "2999-01-01", "#text": "Chapitre II : Vérification 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": "LEGIARTI000006615632", "@fin": "2012-03-24", "@num": "104", "@etat": "MODIFIE", "@debut": "1969-01-03", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000025560175", "@fin": "2017-01-01", "@num": "104", "@etat": "ABROGE", "@debut": "2012-03-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Dans le cas où le service des douanes conteste, au moment de la vérification des marchandises, les énonciations de la déclaration relatives à l'espèce, à l'origine ou à la valeur des marchandises, la contestation est réglée conformément aux dispositions du titre XIII ci-après, lorsque le déclarant n'accepte pas l'appréciation du service.
\n
2. Toutefois, il n'y a pas lieu de recourir à cette procédure lorsque la loi prévoit une procédure particulière pour déterminer l'espèce, l'origine ou la valeur des marchandises.
" } }, "LEGIARTI000006615633": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "105", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1969-01-03", "DATE_DEBUT": "1950-02-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006615633", "URL": "article/LEGI/ARTI/00/00/06/61/56/LEGIARTI000006615633.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX4X105AAAAXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "JORFTEXT000000878033", "#text": "Loi 68-1247 1968-12-31 art. 5 JORF 3 janvier 1969", "@sens": "source", "@cidtexte": "JORFTEXT000000878033", "@numtexte": "68-1247", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1968-12-31" }, { "@id": "LEGIARTI000041546891", "@num": "Annexe", "#text": "Décret n°97-1194 du 19 décembre 1997 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000387693", "@nortexte": "ECOX9700149D", "@numtexte": "97-1194", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-19" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006138876", "@fin": "2999-01-01", "#text": "Section 2 : Règlement des contestations portant sur l'espèce, l'origine ou la valeur des marchandises.", "@debut": "1950-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006122104", "@fin": "2999-01-01", "#text": "Chapitre II : Vérification 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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006615633", "@fin": "1969-01-03", "@num": "105", "@etat": "ABROGE", "@debut": "1950-02-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
(texte abrogé).
\n
" } }, "LEGIARTI000006615634": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "106", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1969-01-03", "DATE_DEBUT": "1950-02-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006615634", "URL": "article/LEGI/ARTI/00/00/06/61/56/LEGIARTI000006615634.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX4X106AAAAXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "JORFTEXT000000878033", "#text": "Loi 68-1247 1968-12-31 art. 5 JORF 3 janvier 1969", "@sens": "source", "@cidtexte": "JORFTEXT000000878033", "@numtexte": "68-1247", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1968-12-31" }, { "@id": "LEGIARTI000041546891", "@num": "Annexe", "#text": "Décret n°97-1194 du 19 décembre 1997 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000387693", "@nortexte": "ECOX9700149D", "@numtexte": "97-1194", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006616483", "@num": "5", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006138876", "@fin": "2999-01-01", "#text": "Section 2 : Règlement des contestations portant sur l'espèce, l'origine ou la valeur des marchandises.", "@debut": "1950-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006122104", "@fin": "2999-01-01", "#text": "Chapitre II : Vérification 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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006615634", "@fin": "1969-01-03", "@num": "106", "@etat": "ABROGE", "@debut": "1950-02-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
(texte abrogé).
\n
" } }, "LEGIARTI000006615635": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "107", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2012-03-24", "DATE_DEBUT": "1969-01-03" } }, "META_COMMUN": { "ID": "LEGIARTI000006615635", "URL": "article/LEGI/ARTI/00/00/06/61/56/LEGIARTI000006615635.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX4X107AAAAXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "JORFTEXT000000878033", "#text": "Loi 68-1247 1968-12-31 art. 3 JORF 3 janvier 1969", "@sens": "source", "@cidtexte": "JORFTEXT000000878033", "@numtexte": "68-1247", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1968-12-31" }, { "@id": "LEGIARTI000025555132", "@num": "61", "#text": "LOI n°2012-387\n du 22 mars 2012 - art. 61", "@sens": "cible", "@cidtexte": "JORFTEXT000025553296", "@nortexte": "EFIX1127393L", "@numtexte": "2012-387", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2012-03-22" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006138877", "@fin": "2012-03-24", "#text": "Section 3 : Application des résultats de la vérification.", "@debut": "1969-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006122104", "@fin": "2999-01-01", "#text": "Chapitre II : Vérification 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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006615635", "@fin": "2012-03-24", "@num": "107", "@etat": "ABROGE", "@debut": "1969-01-03", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Les droits, taxes et autres mesures douanières sont appliqués d'après les résultats de la vérification et, le cas échéant, conformément aux conclusions non contestées de la commission de conciliation et d'expertise prévue au titre XIII ci-dessous ou conformément aux décisions de justice ayant l'autorité de la chose jugée.
\n
2. Lorsque le service ne procède pas à la vérification des marchandises déclarées, les droits, taxes et autres mesures douanières sont appliqués d'après les énonciations de la déclaration.
" } }, "LEGIARTI000006615848": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "354", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-12-31", "DATE_DEBUT": "1969-01-03" } }, "META_COMMUN": { "ID": "LEGIARTI000006615848", "URL": "article/LEGI/ARTI/00/00/06/61/58/LEGIARTI000006615848.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX4X354AAAAXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000878033", "#text": "Loi 68-1247 1968-12-31 art. 13 JORF 3 janvier 1969", "@sens": "source", "@cidtexte": "JORFTEXT000000878033", "@numtexte": "68-1247", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1968-12-31" }, { "@id": "LEGIARTI000006616453", "@num": "20", "#text": "Décret n°71-209 du 18 mars 1971 - art. 20 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000513993", "@numtexte": "71-209", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1971-03-18" }, { "@id": "LEGIARTI000006235543", "@num": "1", "#text": "Ordonnance n°2004-1151 du 28 octobre 2004 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000627284", "@nortexte": "DOMX0400119R", "@numtexte": "2004-1151", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-10-28" }, { "@id": "LEGIARTI000006235545", "@num": "3", "#text": "Ordonnance n°2004-1151 du 28 octobre 2004 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000627284", "@nortexte": "DOMX0400119R", "@numtexte": "2004-1151", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-10-28" }, { "@id": "LEGIARTI000019713393", "@num": "4", "#text": "Arrêté du 11 septembre 2008 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019712257", "@nortexte": "BCFD0825553A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-09-11" }, { "@id": "LEGIARTI000023681628", "@num": "5", "#text": "Arrêté du 14 janvier 2011 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023679534", "@nortexte": "BCRD1102078A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-01-14" }, { "@id": "LEGIARTI000041878578", "@num": "10", "#text": "Ordonnance n°2020-306 du 25 mars 2020 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041755644", "@nortexte": "JUSX2008186R", "@numtexte": "2020-306", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2020-03-25" }, { "@id": "LEGIARTI000031770040", "@num": "354 quater", "#text": "Code des douanes - art. 354 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020058498", "@num": "355", "#text": "Code des douanes - art. 355 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020627715", "@num": "450", "#text": "Code des douanes - art. 450 (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": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006169055", "@fin": "2002-12-31", "#text": "B. - Prescription contre l'administration.", "@debut": "1969-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006153135", "@fin": "2002-12-31", "#text": "Paragraphe 3 : Prescription des droits particuliers de l'administration et des redevables", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138905", "@fin": "2002-12-31", "#text": "Section 3 : Extinction des droits de poursuite et de répression", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006122126", "@fin": "2002-12-31", "#text": "Chapitre II : Poursuites", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099275", "@fin": "2003-01-01", "#text": "Titre XII : Contentieux", "@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": "LEGIARTI000006615848", "@fin": "2002-12-31", "@num": "354", "@etat": "MODIFIE", "@debut": "1969-01-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615849", "@fin": "2016-05-01", "@num": "354", "@etat": "MODIFIE", "@debut": "2002-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000031817278", "@fin": "2999-01-01", "@num": "354", "@etat": "VIGUEUR", "@debut": "2016-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'administration des douanes est non recevable à former aucune demande en paiement des droits, trois ans après que lesdits droits auraient dû être payés.
\n
" } }, "LEGIARTI000006615927": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "410", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1987-07-09", "DATE_DEBUT": "1981-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006615927", "URL": "article/LEGI/ARTI/00/00/06/61/59/LEGIARTI000006615927.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX4X410AAAAXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000878033", "#text": "Loi 68-1247 1968-12-31 art. 19 I JORF 3 janvier 1969", "@sens": "source", "@cidtexte": "JORFTEXT000000878033", "@numtexte": "68-1247", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1968-12-31" }, { "@id": "LEGIARTI000006317025", "@num": "8", "#text": "Loi n°77-1453 du 29 décembre 1977 - art. 8 () JORF 30 décembre 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000522421", "@numtexte": "77-1453", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1977-12-29" }, { "@id": "LEGIARTI000006273557", "@num": "99", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 99 () JORF 31 décembre 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000039119837", "@num": "2", "#text": "Ordonnance n° 98-525 du 24 juin 1998 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000572317", "@nortexte": "INTX9800095R", "@numtexte": "98-525", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1998-06-24" }, { "@id": "LEGIARTI000006619393", "@num": "6", "#text": "Arrêté du 27 avril 2001 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000391490", "@nortexte": "ECOD0170010A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2001-04-27" }, { "@id": "LEGIARTI000006615739", "@num": "232", "#text": "Code des douanes - art. 232 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615743", "@num": "236", "#text": "Code des douanes - art. 236 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615780", "@num": "261", "#text": "Code des douanes - art. 261 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039113398", "@num": "370", "#text": "Code des douanes - art. 370 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039113426", "@num": "65 A bis", "#text": "Code des douanes - art. 65 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615461", "@num": "72", "#text": "Code des douanes - art. 72 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615609", "@num": "92", "#text": "Code des douanes - art. 92 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006071570", "#text": "Code des douanes 24-2, 72, 77-1, 92, 232, 236, 261", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006586385", "@num": "L936-6", "#text": "Code rural - art. L936-6 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006586386", "@num": "L936-7", "#text": "Code rural - art. L936-7 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006579842", "@num": "275-6", "#text": "Code rural ancien - art. 275-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006579844", "@num": "275-7", "#text": "Code rural ancien - art. 275-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047861461", "@num": "L236-6", "#text": "Code rural et de la pêche maritime - art. L236-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044233570", "@num": "L236-7", "#text": "Code rural et de la pêche maritime - art. L236-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "Décret 70-340 1970-04-06 art. 1 JORF 19 avril 1970", "@sens": "source", "@typelien": "MODIFICATION" }, { "#text": "Décret 78-712 1978-06-21 art. 1 JORF 8 juillet 1978", "@sens": "source", "@typelien": "MODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006169061", "@fin": "2002-01-01", "#text": "A. - Première classe.", "@debut": "1981-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006153153", "@fin": "2002-01-01", "#text": "Paragraphe 2 : Contraventions douanières", "@debut": "1978-07-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138916", "@fin": "2002-12-31", "#text": "Section 1 : Classification des infractions douanières et peines principales", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006122130", "@fin": "2002-12-31", "#text": "Chapitre VI : Dispositions répressives", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099275", "@fin": "2003-01-01", "#text": "Titre XII : Contentieux", "@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": "LEGIARTI000006615927", "@fin": "1987-07-09", "@num": "410", "@etat": "MODIFIE", "@debut": "1981-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615928", "@fin": "2002-01-01", "@num": "410", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615929", "@fin": "2009-01-01", "@num": "410", "@etat": "MODIFIE", "@debut": "2002-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058555", "@fin": "2020-07-01", "@num": "410", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041468929", "@fin": "2020-08-01", "@num": "410", "@etat": "MODIFIE", "@debut": "2020-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042194098", "@fin": "2020-12-05", "@num": "410", "@etat": "MODIFIE", "@debut": "2020-08-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042623596", "@fin": "2021-07-01", "@num": "410", "@etat": "MODIFIE", "@debut": "2020-12-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042199141", "@fin": "2021-07-21", "@num": "410", "@etat": "MODIFIE", "@debut": "2021-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043829010", "@fin": "2022-01-01", "@num": "410", "@etat": "MODIFIE", "@debut": "2021-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000042914910", "@fin": "2021-12-30", "@num": "410", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044872578", "@fin": "2999-01-01", "@num": "410", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Est passible d'une amende de 1.000 F à 10.000 F toute infraction aux dispositions des lois et règlements que l'administration des douanes est chargée d'appliquer lorsque cette irrégularité n'est pas plus sévèrement réprimée par le présent code.
\n
2. Tombent, en particulier, sous le coup des dispositions de l'alinéa précédent :
\n
a) Toute omission ou inexactitude portant sur l'une des indications que les déclarations doivent contenir lorsque l'irrégularité n'a aucune influence sur l'application des droits ou des prohibitions ;
\n
b) Toute omission d'inscription aux répertoires visés à l'article 92 ci-dessus ;
\n
c) Toute infraction aux dispositions des articles 72, 77-1, 232, 236 et 261 ci-dessus ou aux dispositions des arrêtés pris pour l'application de l'article 24-2 du présent code ;
\n
d) Toute infraction aux règles de qualité ou de conditionnement imposées à l'importation ou à l'exportation lorsque celle-ci n'a pas pour but ou jour effet d'obtenir un remboursement, une exonération, un droit réduit ou un avantage financier.
" } }, "LEGIARTI000006615937": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "413 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-01-01", "DATE_DEBUT": "1981-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006615937", "URL": "article/LEGI/ARTI/00/00/06/61/59/LEGIARTI000006615937.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX5X413BAAAXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000878033", "#text": "Loi 68-1247 1968-12-31 art. 19 II JORF 3 janvier 1969", "@sens": "source", "@cidtexte": "JORFTEXT000000878033", "@numtexte": "68-1247", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1968-12-31" }, { "@id": "LEGIARTI000006273557", "@num": "99", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 99 () JORF 31 décembre 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000039119837", "@num": "2", "#text": "Ordonnance n° 98-525 du 24 juin 1998 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000572317", "@nortexte": "INTX9800095R", "@numtexte": "98-525", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1998-06-24" }, { "@id": "LEGIARTI000006245367", "@num": "2", "#text": "Arrêté du 15 septembre 2005 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000605062", "@nortexte": "ECOD0550004A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2005-09-15" }, { "@id": "LEGIARTI000006615411", "@num": "65", "#text": "Code des douanes - art. 65 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615458", "@num": "69", "#text": "Code des douanes - art. 69 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615460", "@num": "71", "#text": "Code des douanes - art. 71 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615604", "@num": "88", "#text": "Code des douanes - art. 88 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615609", "@num": "92", "#text": "Code des douanes - art. 92 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615610", "@num": "93", "#text": "Code des douanes - art. 93 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006071570", "#text": "Code des douanes 53-1, 61-1, 65, 69, 71, 87-3, 88, 92, 93, 117-2", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006169065", "@fin": "2002-01-01", "#text": "E. - Cinquième classe.", "@debut": "1981-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006153153", "@fin": "2002-01-01", "#text": "Paragraphe 2 : Contraventions douanières", "@debut": "1978-07-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138916", "@fin": "2002-12-31", "#text": "Section 1 : Classification des infractions douanières et peines principales", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006122130", "@fin": "2002-12-31", "#text": "Chapitre VI : Dispositions répressives", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099275", "@fin": "2003-01-01", "#text": "Titre XII : Contentieux", "@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": "LEGIARTI000006615937", "@fin": "2002-01-01", "@num": "413 bis", "@etat": "MODIFIE", "@debut": "1981-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615938", "@fin": "2009-05-14", "@num": "413 bis", "@etat": "MODIFIE", "@debut": "2002-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020630544", "@fin": "2014-07-03", "@num": "413 bis", "@etat": "MODIFIE", "@debut": "2009-05-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029188646", "@fin": "2018-10-25", "@num": "413 bis", "@etat": "MODIFIE", "@debut": "2014-07-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037526472", "@fin": "2999-01-01", "@num": "413 bis", "@etat": "VIGUEUR", "@debut": "2018-10-25", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Est passible d'un emprisonnement d'un mois et d'une amende de 600 F à 3 000 F, toute infraction aux dispositions des articles 53-1, 61-1, 69 b, 71 et 117-2 ci-dessus, ainsi que tout refus de communication de pièces, toute dissimulation de pièces ou d'opérations dans les cas prévus aux articles 65 et 92 ci-dessus.
\n
2. Tombent également sous le coup des dispositions de l'alinéa précédent :
\n
a) toute personne qui, ayant fait l'objet d'un retrait de l'agrément ou d'un retrait de l'autorisation de dédouaner prévus respectivement aux articles 87-3 et 88 ci-dessus, continue, soit à accomplir pour autrui, directement ou indirectement, les formalités de douane concernant la déclaration en détail des marchandises, soit à bénéficier, directement ou indirectement, de tout ou partie de rémunérations de la nature de celles définies à l'article 93 ci-dessus ;
\n
b) toute personne qui prête sciemment son concours en vue de soustraire aux effets du retrait d'agrément ou du retrait de l'autorisation de dédouaner ceux qui en auraient été atteints.
\n
3. En cas de récidive des contraventions mentionnées au présent article, la peine de prison pourra être portée à deux mois.
" } }, "LEGIARTI000006615996": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "352", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-01-01", "DATE_DEBUT": "2002-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006615996", "URL": "article/LEGI/ARTI/00/00/06/61/59/LEGIARTI000006615996.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX4X352AAAAXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "JORFTEXT000000878033", "#text": "Loi 68-1247 1968-12-31 art. 13 JORF 3 janvier 1969", "@sens": "source", "@cidtexte": "JORFTEXT000000878033", "@numtexte": "68-1247", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1968-12-31" }, { "@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": "LEGIARTI000006321618", "@num": "44", "#text": "Loi - art. 44 (V) JORF décembre 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000027622285", "@num": "25", "#text": "Décret n°2013-559 du 26 juin 2013 - art. 25 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027619051", "@nortexte": "BUDD1232568D", "@numtexte": "2013-559", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-06-26" }, { "@id": "LEGIARTI000027622243", "@num": "28", "#text": "Décret n°2013-559 du 26 juin 2013 - art. 28 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027619051", "@nortexte": "BUDD1232568D", "@numtexte": "2013-559", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-06-26" }, { "@id": "LEGIARTI000038211025", "@num": "5", "#text": "DÉCRET n°2014-913 du 18 août 2014 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029378392", "@nortexte": "FCPE1406633D", "@numtexte": "2014-913", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-08-18" }, { "@id": "LEGITEXT000029800384", "#text": "DÉCRET n°2014-1395 du 24 novembre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029799278", "@nortexte": "FCPD1411210D", "@numtexte": "2014-1395", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-11-24" }, { "@id": "LEGIARTI000049792926", "@num": "1", "#text": "DÉCRET n°2014-1395 du 24 novembre 2014 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000029799278", "@nortexte": "FCPD1411210D", "@numtexte": "2014-1395", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-11-24" }, { "@id": "LEGIARTI000029800394", "@num": "3", "#text": "DÉCRET n°2014-1395 du 24 novembre 2014 - art. 3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000029799278", "@nortexte": "FCPD1411210D", "@numtexte": "2014-1395", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-11-24" }, { "@id": "LEGIARTI000032863482", "@num": "5", "#text": "Décret n°2016-935 du 7 juillet 2016 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000032861481", "@nortexte": "FCPD1608639D", "@numtexte": "2016-935", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-07" }, { "@id": "LEGIARTI000043057231", "@num": "8", "#text": "Arrêté du 5 janvier 2021 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043046672", "@nortexte": "CCPD2100253A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-05" }, { "@id": "LEGIARTI000033809187", "@num": "265 octies", "#text": "Code des douanes - art. 265 octies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910663", "@num": "265 septies", "#text": "Code des douanes - art. 265 septies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988887", "@num": "265 sexies", "#text": "Code des douanes - art. 265 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031779533", "@num": "266 decies", "#text": "Code des douanes - art. 266 decies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910874", "@num": "266 quinquies", "#text": "Code des douanes - art. 266 quinquies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469051", "@num": "266 quinquies B", "#text": "Code des douanes - art. 266 quinquies B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045079961", "@num": "266 quinquies C", "#text": "Code des douanes - art. 266 quinquies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949326", "@num": "352 ter", "#text": "Code des douanes - art. 352 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043007948", "@num": "355", "#text": "Code des douanes - art. 355 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042779158", "@num": "358", "#text": "Code des douanes - art. 358 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838491", "@num": "1695", "#text": "Code général des impôts, CGI. - art. 1695 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006169072", "@fin": "2999-01-01", "#text": "A. - Prescription contre les redevables.", "@debut": "2002-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006153167", "@fin": "2999-01-01", "#text": "Paragraphe 3 : Prescription des droits particuliers de l'administration et des redevables", "@debut": "2002-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138924", "@fin": "2999-01-01", "#text": "Section 3 : Extinction des droits de poursuite et de répression", "@debut": "2002-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006122133", "@fin": "2999-01-01", "#text": "Chapitre II : Poursuites et recouvrement", "@debut": "2002-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099277", "@fin": "2999-01-01", "#text": "Titre XII : Contentieux et recouvrement", "@debut": "2002-12-31" } ] }, "@cid": "LEGITEXT000006071570", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des douanes", "@debut": "1949-01-01", "@id_txt": "LEGITEXT000006071570", "@c_titre_court": "Code des douanes" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615996", "@fin": "2009-01-01", "@num": "352", "@etat": "MODIFIE", "@debut": "2002-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058505", "@fin": "2009-05-14", "@num": "352", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020627711", "@fin": "2013-01-01", "@num": "352", "@etat": "MODIFIE", "@debut": "2009-05-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949333", "@fin": "2014-01-01", "@num": "352", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028447907", "@fin": "2017-01-01", "@num": "352", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033817098", "@fin": "2999-01-01", "@num": "352", "@etat": "VIGUEUR", "@debut": "2017-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Aucune personne n'est recevable à former, contre l'administration des douanes, des demandes en restitution de droits et de marchandises et paiements de loyers, trois ans après l'époque que les réclamateurs donnent aux paiements des droits, dépôts des marchandises et échéances des loyers.
\n
" } }, "LEGIARTI000006616021": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "395", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2002-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006616021", "URL": "article/LEGI/ARTI/00/00/06/61/60/LEGIARTI000006616021.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX4X395AAAAXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "JORFTEXT000000878033", "#text": "Loi 68-1247 1968-12-31 art. 14 JORF 3 janvier 1969", "@sens": "source", "@cidtexte": "JORFTEXT000000878033", "@numtexte": "68-1247", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1968-12-31" }, { "@id": "LEGIARTI000006321618", "@num": "44", "#text": "Loi - art. 44 (V) JORF 31 décembre 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006153174", "@fin": "2999-01-01", "#text": "Paragraphe 3 : Déclarants.", "@debut": "2002-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138931", "@fin": "2999-01-01", "#text": "Section 1 : Responsabilité pénale", "@debut": "2002-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006122135", "@fin": "2999-01-01", "#text": "Chapitre V : Responsabilité et solidarité", "@debut": "2002-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099277", "@fin": "2999-01-01", "#text": "Titre XII : Contentieux et recouvrement", "@debut": "2002-12-31" } ] }, "@cid": "LEGITEXT000006071570", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des douanes", "@debut": "1949-01-01", "@id_txt": "LEGITEXT000006071570", "@c_titre_court": "Code des douanes" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006616021", "@fin": "2999-01-01", "@num": "395", "@etat": "VIGUEUR", "@debut": "2002-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Les signataires de déclarations sont responsables des omissions, inexactitudes et autres irrégularités relevées dans les déclarations, sauf leur recours contre leurs commettants.
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2. Lorsque la déclaration a été rédigée en conformité des instructions données par le commettant, ce dernier est passible des mêmes peines que le signataire de la déclaration.
" } }, "LEGIARTI000006616046": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "427", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-01-01", "DATE_DEBUT": "2002-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006616046", "URL": "article/LEGI/ARTI/00/00/06/61/60/LEGIARTI000006616046.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX4X427AAAAXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "Décret 70-340 1970-04-06 art. 1 JORF 19 avril 1970", "@sens": "source", "@typelien": "MODIFICATION" }, { "@id": "JORFTEXT000000878033", "#text": "Loi 68-1247 1968-12-31 art. 15, art. 16, art. 17, art. 18 JORF 3 janvier 1969", "@sens": "source", "@cidtexte": "JORFTEXT000000878033", "@numtexte": "68-1247", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1968-12-31" }, { "@id": "LEGIARTI000039119837", "@num": "2", "#text": "Ordonnance n° 98-525 du 24 juin 1998 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000572317", "@nortexte": "INTX9800095R", "@numtexte": "98-525", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1998-06-24" }, { "@id": "LEGIARTI000006321618", "@num": "44", "#text": "Loi - art. 44 (V) JORF 31 décembre 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000025560129", "@num": "417", "#text": "Code des douanes - art. 417 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616044", "@num": "424", "#text": "Code des douanes - art. 424 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815402", "@num": "434", "#text": "Code des douanes - art. 434 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006071570", "#text": "Code des douanes 424, 230-2", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006153183", "@fin": "2999-01-01", "#text": "Paragraphe 5 : Importations et exportations sans déclaration.", "@debut": "2002-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138934", "@fin": "2999-01-01", "#text": "Section 1 : Classification des infractions douanières et peines principales", "@debut": "2002-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006122136", "@fin": "2999-01-01", "#text": "Chapitre VI : Dispositions répressives", "@debut": "2002-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099277", "@fin": "2999-01-01", "#text": "Titre XII : Contentieux et recouvrement", "@debut": "2002-12-31" } ] }, "@cid": "LEGITEXT000006071570", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des douanes", "@debut": "1949-01-01", "@id_txt": "LEGITEXT000006071570", "@c_titre_court": "Code des douanes" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006616046", "@fin": "2008-01-01", "@num": "427", "@etat": "MODIFIE", "@debut": "2002-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018036062", "@fin": "2011-03-16", "@num": "427", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023712774", "@fin": "2018-01-01", "@num": "427", "@etat": "MODIFIE", "@debut": "2011-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036365433", "@fin": "2022-01-01", "@num": "427", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000044872543", "@fin": "2025-01-01", "@num": "427", "@etat": "ABROGE_DIFF", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000046881996", "@fin": "2999-01-01", "@num": "427", "@etat": "VIGUEUR_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont réputés importations sans déclaration de marchandises prohibées :
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1° le débarquement en fraude des objets visés à l'article 424-2° ci-dessus ;
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2° le défaut de dépôt, dans les délais impartis, de la déclaration prévue par l'article 230-2, ci-dessus ;
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3° la francisation frauduleuse des navires ainsi que le fait pour les navires de se trouver, sous couvert de documents de bord ou de titre de nationalité faux, falsifiés ou inapplicables, dans les eaux territoriales, rades et ports, s'il s'agit de navires de tout tonnage, et, dans la zone maritime du rayon des douanes, s'il s'agit de navires de moins de 100 tonneaux de jauge nette ou de 500 tonneaux de jauge brute ;
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4° l'immatriculation, frauduleuse ou non, sans accomplissement préalable des formalités douanières, d'automobiles, de motocyclettes ou d'aéronefs ;
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5° le détournement de marchandises prohibées de leur destination privilégiée ;
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6° le détournement de produits pétroliers d'une destination privilégiée au point de vue fiscal et notamment l'utilisation de carburants agricoles à des usages autres que ceux qui sont fixés par la loi.
" } }, "LEGIARTI000006616050": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "432", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2002-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006616050", "URL": "article/LEGI/ARTI/00/00/06/61/60/LEGIARTI000006616050.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX4X432AAAAXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000878033", "#text": "Loi 68-1247 1968-12-31 art. 17 JORF 3 janvier 1969", "@sens": "source", "@cidtexte": "JORFTEXT000000878033", "@numtexte": "68-1247", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1968-12-31" }, { "@id": "LEGIARTI000006401819", "@num": "243", "#text": "Loi n°85-98 du 25 janvier 1985 - art. 243 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000693911", "@numtexte": "85-98", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-01-25" }, { "@id": "LEGIARTI000006321618", "@num": "44", "#text": "Loi - art. 44 (V) JORF 31 décembre 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000047861203", "@num": "399", "#text": "Code des douanes - art. 399 (V)", "@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": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006153185", "@fin": "2999-01-01", "#text": "Paragraphe 3 : Peines privatives de droits.", "@debut": "2002-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138935", "@fin": "2999-01-01", "#text": "Section 2 : Peines complémentaires", "@debut": "2002-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006122136", "@fin": "2999-01-01", "#text": "Chapitre VI : Dispositions répressives", "@debut": "2002-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099277", "@fin": "2999-01-01", "#text": "Titre XII : Contentieux et recouvrement", "@debut": "2002-12-31" } ] }, "@cid": "LEGITEXT000006071570", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des douanes", "@debut": "1949-01-01", "@id_txt": "LEGITEXT000006071570", "@c_titre_court": "Code des douanes" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006616050", "@fin": "2999-01-01", "@num": "432", "@etat": "VIGUEUR", "@debut": "2002-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. En sus des sanctions prévues par le présent code, ceux qui sont jugés coupables d'avoir participé comme intéressés d'une manière quelconque à un délit de contrebande ou à un délit d'importation ou exportation sans déclaration sont déclarés incapables de se présenter à la bourse, d'exercer les fonctions d'agent de change ou de courtier, d'être électeurs ou élus aux chambres de commerce, tribunaux de commerce et conseils de prud'hommes tant et aussi longtemps qu'ils n'auront pas été relevés de cette incapacité.
\n
2. A cet effet, des extraits des jugements ou arrêtés relatifs à ces individus sont envoyés par le procureur de la République près le tribunal correctionnel ou par le procureur général près la cour d'appel, aux procureurs généraux ainsi qu'à tous les directeurs des douanes pour être affichés et rendus publics dans tous les auditoires, bourses et places de commerce, et pour être publiés aux frais du condamné conformément à l'article 243 de la loi n° 85-98 du 25 janvier 1985 relative au redressement et à la liquidation judiciaire des entreprises.
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