Your personal goods in use may be admitted free of VAT, dock dues and regional dock dues on importation, subject to compliance with the conditions laid down in Title II, Chapter I (Articles 3 to 11) of Council Regulation (EC) No 1186/2009 on the establishment of a Community system of reliefs from customs duty.

For example, in order to benefit from this exemption, means of transport (motor vehicles including their trailers, caravans, pleasure craft, passenger aircraft), with the exception of commercial vehicles, must have been acquired all taxes included in the country of origin or have paid import duties and taxes in the country of origin.

• Goods admitted free of import duties and taxes may not be sold, transferred for consideration or free of charge, rented, pledged or lent for a period of 12 months from their entry into the department unless they pay the taxes due.

• The import can be made in one or more times, within a period of one year, from the date of establishment of your normal residence in the DOM.
  • If the importation is carried out in a single operation, an inventory, containing all the goods for which exemption is sought, must be handed over to the service ;
  • If the import is carried out in several installments, the original inventory must be handed over to the service along with the list of goods concerned by the import. In addition, in the latter case, reservations should be made on the first importation concerning the subsequent introduction of the balance of the goods.

• No duty and tax exemption will be granted for goods intended to furnish a second home.

You must provide customs with the following documents:

• a detailed inventory of imported goods, dated and signed in duplicate;
• any document proving the establishment in the DOM (certificate of change of residence, employment contract, notice or transfer order...).)

For your valuable goods (collectibles, paintings, means of transport, etc...):

• any document proving that they have acquired all taxes included (invoices for example) or have paid the duties and taxes due in the country of origin (import declaration);
• form cerfa 10070, entitled ‘Declaration of duty-free entry into France of personal property from third countries to the EU’, which includes a commitment not to transfer means of transport within 12 months. This document is available at customs offices.