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The rules work in much the same way when coming from the UK to France (though the amounts are different), and France also states that the applicable franchises (allowances) do not relate to under-17s for tobacco and alcohol

But then it depends on the country

Retrieved 2024-02-23

The making of laws and the enforcement thereof are transferred, but the whole process is conditional upon government adhering to its essential purpose: the preservation of life, liberty and estate. Sovereign power remains ultimately with the people (Two Treatises, 402-3, 412-13)
