# CAPITAL TRANSFER URL: https://regere-avocats.com/en/capital-transfer/ Date: 2025-06-13 Last modified: 2025-06-13 Author: François Chauvin --- > La retenue temporaire d’argent liquide par la Douane - [HOME](https://regere-avocats.com/en/home/) - [CUSTOMS LAW](https://regere-avocats.com/en/customs-law/) - [EXCISE DUTY LAW](https://regere-avocats.com/en/excise-duty-law/) - [NEWS & PUBLICATIONS](https://regere-avocats.com/en/blog-2/) - [CONTACT](https://regere-avocats.com/en/contact-us/) - [HOME](https://regere-avocats.com/en/home/) - [CUSTOMS LAW](https://regere-avocats.com/en/customs-law/) - [EXCISE DUTY LAW](https://regere-avocats.com/en/excise-duty-law/) - [NEWS & PUBLICATIONS](https://regere-avocats.com/en/blog-2/) - [CONTACT](https://regere-avocats.com/en/contact-us/) [ _ ](https://regere-avocats.com) - [NEWS & PUBLICATIONS](https://regere-avocats.com/en/blog-2/) - [CONTACT](https://regere-avocats.com/en/contact-us/) ___ Menu - [NEWS & PUBLICATIONS](https://regere-avocats.com/en/blog-2/) - [CONTACT](https://regere-avocats.com/en/contact-us/) - [NEWS & PUBLICATIONS](https://regere-avocats.com/en/blog-2/) - [CONTACT](https://regere-avocats.com/en/contact-us/) ____ Menu - [NEWS & PUBLICATIONS](https://regere-avocats.com/en/blog-2/) - [CONTACT](https://regere-avocats.com/en/contact-us/) # Temporary Retention of Cash by Customs [ Contact us ](https://regere-avocats.com/nous-contacter) [ __ 00 (33) 1 88 33 99 19 ](tel:+331%2088%2033%2099%2019) ### **CANCELLATION OF IRREGULAR CUSTOMS PROCEDURES INVOLVING CAPITAL TRANSFERS** In a ruling dated **January 13, 2021**, **Maître Régina LOPEZ RAMIREZ** successfully obtained the **full cancellation** of all official reports from a customs procedure, as well as **all subsequent proceedings**, including the **entire case file**. In this case, the defendant had been indicted on charges of undeclared capital transfers, criminal conspiracy, aggravated money laundering, and customs-related money laundering. The **Douai Court of Appeal’s Investigation Chamber** held that the customs checks which led to the proceedings and prosecution were carried out in **violation of Article 60 of the Customs Code**. The court concluded that customs officers had made « an overly broad and erroneous application of the powers related to the right of search under Article 60 of the Customs Code, » and that they had “diverted this procedure to compensate for their inability to impose customs detention, in disregard of the rights of the defense and judicial oversight.” It therefore ruled that: **_“The customs procedure is hereby declared null and void.All subsequent proceedings based on it are annulled.The entire case file shall be removed from the record and archived by the Investigation Chamber’s registry.”_(_Douai Court of Appeal, Investigation Chamber, January 13, 2021_) ### CAPITAL TRANSFERS TO OR FROM ABROAD: WHAT THE LAW REQUIRES** Since the removal of foreign exchange controls on January 1, 1990, individuals residing in France have been free to transfer capital abroad and hold foreign assets. However, to combat money laundering, terrorist financing, and tax fraud, the European Union has implemented strict rules requiring declarations for capital transfers of €10,000 or more between EU Member States or between the EU and third countries. ### **DECLARATION OBLIGATIONS WHEN ENTERING OR LEAVING FRANCE** Any **individual transferring funds, securities, or valuables** (including those covered by Article L.561-13 of the French Monetary and Financial Code), gold, or payment instruments—without using a bank, payment institution, or other authorized entity—must file a **customs declaration**, under conditions set by decree. All transfers of **€10,000 or more** (or equivalent in foreign currency) must be declared to customs **before** crossing the border. This obligation applies whether the individual is transferring the funds **for themselves or on behalf of a third party**. Declarations can be made via **Cerfa Form No. 13426** or through the **DALIA platform**: [https://www.douane.gouv.fr/dalia](https://www.douane.gouv.fr/dalia) ### **WHAT MUST BE DECLARED?** Examples include (non-exhaustive list): - Cash: banknotes and coins in circulation - Bearer-negotiable instruments - Negotiable instruments (endorsable or incomplete) - Bearer cheques, travel cheques - Commercial paper, bills of exchange - Certificates of deposit, especially anonymous ones - Any financial instruments with liquid value ### **DECLARATION REQUIREMENT FOR EU AND NON-EU DESTINATIONS** A declaration is mandatory **upon entry or exit** of French territory, regardless of whether the capital is going to or coming from an **EU Member State or a third country**. ### **SEVERE PENALTIES FOR NON-COMPLIANCE** Failing to declare—or declaring **incomplete or inaccurate information**—is heavily sanctioned under French and EU law. For amounts over **€50,000**, **supporting documentation** must be provided to justify the origin of the funds. According to **Article L152-4** of the French Monetary and Financial Code: - A customs fine of **50% of the undeclared amount** - Possible **seizure and confiscation** of the funds during a renewable six-month retention period (up to 12 months with prosecutor approval) - **Criminal prosecution for money laundering**, especially if the undeclared capital is linked to criminal activity Even if the individual is ultimately **acquitted**, customs may still **confiscate the funds** if it is plausible that the person was involved in a customs offense. 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