You are transferring your normal residence from an EU Member State (including mainland France) to an overseas département.
Your personal property currently in use may be imported free of VAT, dock dues and regional dock dues, subject to compliance with the conditions laid down in Title II - Chapter 1 (Articles 3 to 11) of Council Regulation (EC) No 1186/2009 setting up a Community system of reliefs from customs duty.
For example, to benefit from this relief, means of transport (private motor vehicles and their trailers, camping caravans, pleasure craft and private aeroplanes), with the exception of commercial vehicles, must have been purchased, inclusive of all taxes, in the country of origin, or import duties and taxes must have been paid in the country of origin.
- Until 12 months have elapsed from entry into the département, personal property that has been admitted duty-free may not be sold, whether for a consideration or free of charge, rented, pledged as security or lent unless the corresponding taxes due are paid.
For further information, please contact the relevant Regional Customs Directorates.
- The import may be carried out in one or more stages within one year from the date of establishment of your normal residence in the overseas département.
- If the import is carried out on a single occasion, an inventory of all goods for which relief is requested must be provided to the customs authorities.
- If the import is carried out in several stages, the original inventory must be provided to the customs authorities together with a list of goods in the specific import. In this case, any reservations concerning import of the remaining goods should be formulated at the time of the initial import.
- No duty and tax exemptions will be granted for goods intended to furnish a second home.
Documents to provide to French Customs
You must provide the following documents to French Customs:
- Two signed and dated copies of a detailed inventory of the imported goods
- Any document attesting to establishing residency in the overseas département (change of residence certificate, employment contract, transfer notice or order, etc.).
Items of value (collectibles, paintings, means of transport, etc.):
- Any document attesting that these items were purchased inclusive of all taxes, (such as invoices), or that import duties and taxes have been paid, in the country of origin (import declaration).
- Cerfa form no. 10070 [www.formulaires.modernisation.gouv.fr] for declaration of duty-free entry into France of personal property from non-EU countries, which includes an agreement not to sell the means of transport within a period of 12 months.
This form is available in French Customs offices.
The following items are not eligible for relief:
- Commercial means of transport
- Articles for use in the exercise of a trade or profession, other than portable instruments of the applied or liberal arts
- Stocks of raw materials and finished or semi-finished products
- Tobacco, tobacco products and alcoholic products
Granting relief does not exempt goods from the procedures defined in regulations concerning certain types of imports (inspections of printed materials, regarding security issues for weapons, concerning health matters for medicines, drugs, etc.).
There are no rules governing prior possession of goods with respect to France's overseas départements, but you must have lived at least 12 months in mainland France or Europe.
Saint Martin and Saint Barthélemy
Unlike Guadeloupe, Saint Martin and Saint Barthélemy became independent authorities in terms of taxation as of February 2007. Please check beforehand to find out which regulations apply.