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FRANCE
FRANCE
Commerce special.
Le commerce special reexportation com-
prend :
1° La totalite des marchandises Rationales
exportees, et les marchandises d’origine etran-
gere et coloniale qui, ayant ete admises en
franchise on nationalisees par le paiement des
droits et se trouvant par suite sur le marche
libre de Pinterieur, sont reexpediees a 1’exte-
rieur.
2° Les marchandises exportees a la decharge
des comptes d’admission temporaire normale
ou speciale.
Le commerce special d’importation com-
prend :
1° Les marchandises declarees pour la con-
sommation interieure.
2° Les produits places sous le regime de
I’admission temporaire normale.
3° Les produits places sous le regime de Tad-
mission temporaire speciale.
4° Les produits pour lesquels Timportateur,
dans le but d’etre exonere du paiement imme-
diat de la taxe representative de Timpot sur
le chiffre d’affaires, a souscrit une soumission
portant engagement d’acquitter la taxe exigible
sur les quantites non reexportees dans un delai
fixe.
Pays de destination et de provenance.
A la sortie, les marchandises sont prises en
charge au compte du pays sur lequel elles sont
effectivement dirigees et ou elles doivent etre
delivrees au destinataire reel. Pratiquement, les
envois sont imputes au compte du pays de la
derniere destination connue. C’est ainsi qu’un
colis marque « Madras », « Capetown » ou « Ade¬
laide » est inscrit au compte du pays corres-
pondant, alors meme que la declaration et le
connaissement mentionnent le Royaume-Uni
comme pays de destination.
A Tentree, jusqu’au 31 decembre 1933, les
marchandises etaient prises en charge au
compte du pays ou a eu lieu le chargement
initial a destination de la France. Dans la
pratique, Texamen des declarations et des
pieces justificatives des conditions de trans¬
port peut mettre le service en presence de
plusieurs pays differents, a savoir : le pays
d’origine ; b) le pays d’ou les marchandises
ont ete expediees en transport direct a desti¬
nation de la France ; c) les pays, limitrophes
ou non, que Tenvoi a ensuite traverses avant
de penetrer en France. S’il resulte de la fac-
ture produite par le declarant que le vendeur
reside dans le pays d’origine, c’est au compte
de ce pays que Timputation est faite ; mais si le
vendeur reside ailleurs, il est fait etat du pays
d’ou les marchandises ont ete dirigees en trans¬
port direct sur la France. Cette derniere solution
est appliquee s’il n’est pas produit de facture.
A partir du ler janvier 1934, les marchandises
sont imputees au compte du pays d’origine.
Le territoire statistique de la France com-
prend, outre la France continentale, la Corse,
les autres lies fran^aises du littoral, la Princi-
paute de Monaco et, jusqu’au 18 fevrier 1935,
le Territoire de la Sarre.
Special Trade.
Special export trade includes :
(1) All national goods exported, and all
goods of foreign and colonial origin which have
been admitted free of duty or nationalised by
payment of duties, and which, being therefore
in circulation on the free internal market, are
re-consigned to foreign countries.
(2) Goods exported which have been recorded
as temporary normal or special imports.
Special import trade includes :
(1) Goods declared as intended for internal
consumption.
(2) Products placed under the regime of
normal temporary import.
(3) Products placed under the regime of
special temporary import.
(4) Products in respect of which the importer,
for the purpose of securing exemption from the
duty representing the tax on business turnover,
has signed an application undertaking to pay
the duty chargeable on the quantities not re¬
exported within a fixed time-limit.
Countries of Destination and Origin.
On leaving the country, goods are recorded as
consigned to the country to which they are
actually sent, and where they are to be delivered
to the effective consignee. In practice, goods
are recorded as consigned to the country in
which the last known place of destination is
situated. Thus, a package marked “ Madras ”,
“ Capetown ”, or “ Adelaide ” is recorded as
consigned to the country concerned, even
though the declaration and bill of lading give
the United Kingdom as the country of destina¬
tion.
On entry, down to December 31st, 1933,
goods were recorded as coming from the
country from which they were first despatched
to France. In practice, the examination of the
declarations and documents concerning condi¬
tions of transport may reveal several different
countries to the service, concerned — namely :
(a) the country of origin ; (b) the country
from which the goods were despatched direct
to France ; (c) the countries, whether or not
contiguous, which the consignment then passed
through before entering France. If the invoice
produced by the person making the declaration
shows that the person who sold the goods
resides in the country of origin, the goods are
recorded as imported from that country ; if,
however, the vendor resides elsewhere, the
country shown is that from which the goods
were despatched direct to France. This last
method is applied if no invoice is produced.
Since January 1st, 1934, goods have been
recorded as coming from the country of origin.
Besides the mainland of France, the territory
of France includes, for statistical purposes,
Corsica, the other French islands along the
coast, the Principality of Monaco, and until
February 18th, 1935, the Saar Territory.

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