It would be to the French, and would be if you went through the "something to declare" corridor (or are diverted through that due to a frankly unlikely inspection).
The French customs would assess what you owe, but I don't know what happens beyond that - whether it's a case of paying there and then or being issued with an invoice.
It would be to the French, and would be if you went through the "something to declare" corridor (or are diverted through that due to a frankly unlikely inspection).
The French customs would assess what you owe, but I don't know what happens beyond that - whether it's a case of paying there and then or being issued with an invoice.