Breaking, removal of customs seal, replacement, change or falsification of other safety signs imposed by customs authorities for the purposes of supervision or control or for the suspension of commercial activity in economic facilities, or safety signs put up on the means of transport or on goods, or counterfeiting in whatever manner the identifying number of the means of transport in order to avoid customs control, shall be punishable by up to three years of imprisonment.
The same offence, when it has to do with excise goods or banned or restricted goods, shall be punishable by up to five years of imprisonment.
EN