Value and quantity thresholds (for certain goods) for purchases made abroad (in a third country) which the traveller must comply with to qualify for duty and/or tax exemption upon arriving in France.
Retour haut de pageThe Community customs territory comprises:
- Territories of European Union Member States
- The Principality of Monaco
- The Republic of San Marino
- The Canary Islands (Spain)
- French overseas départements
- The Åland Islands (Finland)
- The Channel Islands
- The Isle of Man.
Non-Member States of the European Union are outside the Community customs territory, as are the following territories of Member States:
- The German island of Heligoland and the territory of Büsingen
- The Danish Faeroe islands and Greenland
- The Spanish territories of Ceuta and Melila
- French overseas territories
- French overseas territorial communities
- The Italian territories of Livigno and Campione d’Italia
- The Dutch islands of Aruba, Bonaire, Curaçao, Saba, and Saint Martin
- The following British islands and territories: Anguilla, the Bermudas, the British Antarctic Territory, British Indian Ocean Territory, Cayman Islands, Falkland Islands, Gibraltar, Montserrat, Pitcairn Island, Saint Helena and Dependencies, Sandwich Islands, South Georgia, Turks and Caicos Islands, and the Virgin Islands
The Community tax territory comprises the interior of each Member State of the European Union.
Some national territories are excluded from the "interiors of a Member State":
- The German territories of Büsingen and the island of Heligoland
- The Spanish territories of Ceuta and Melilla and the Canary Islands
- French overseas départements
- The Greek territory of Mount Athos
- The Italian territories of Livigno, Campione d’Italia and the territorial waters of Lake Lugano
- The Finnish Åland Islands
- The British Channel Islands
Illegal copies or reproductions of products or objects infringing a trade mark, a copyright (or neighbouring right), drawing, design or model, patent protected by the rules governing intellectual property.
Counterfeiting affects all branches of the economy: textiles, perfumes, pharmaceuticals, toys, etc. Counterfeits are totally banned (for import, export and possession).
These are goods of historical and archaeological interest falling into a category defi ned by law. Two criteria may be used (separately or together) according to the category: an object’s age, and a value threshold.
Shop to be found on ships and planes, and at seaports and airports. When departing for a third country, tax-free goods can be bought at these shops.
Retour haut de pageEndangered species (fauna and fl ora) are protected by the Washington Convention ratifi ed by over 150 countries including France. There are various degrees of protection (total ban on all trade; restrictions; and protective measures).
Retour haut de pageThe 27 Member States of the European Union are Austria, Belgium, Bulgaria, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden and the United Kingdom (including the Isle of Man). Countries included in the Community customs territory are deemed to be Member States.
Retour haut de pageThis card for your personal belongings is free of charge, valid 10 years, and issued by any customs offi ce. It proves that no tax or duty is owed on your belongings.
Retour haut de pageFrench Guiana, Guadeloupe, Martinique and Réunion.
Retour haut de pageFrench Polynesia, the French Southern and Antarctic Territories, New Caledonia and Wallis and Futuna Islands.
Retour haut de pageMayotte, Saint Pierre and Miquelon.
Retour haut de pageA vehicle with less than 6,000 kilometres mileage that has been delivered within six months from its commissioning date.
Retour haut de pageThe new clearance system for sales receipts for tax-free purchase at interactive electronic terminals with optic barcode readers is gradually being deployed for travellers. At the airport of departure, travellers can get their receipts quickly stamped at the electronic terminals and an immediate tax refund.
Retour haut de pageNo procedures are required for personal property entering France (provided that it is not for commercial purposes). Customs can issue a free circulation card to EU residents so as to facilitate customs clearance during travel to non-EU countries.
Retour haut de pageMaximum quantities allowed (for some goods).
Retour haut de pagePersons of French or foreign nationality whose usual place of residence is in France, i.e. they have been living in the country for at least 185 days of the calendar year, for personal or business reasons (if not for business purposes, then for personal purposes). Conversely, persons of French or foreign nationality whose usual place of residence is not in France are considered as residents abroad.
Retour haut de pageThese are purchases excluding value added tax (VAT) that a non-EU resident may make, under certain conditions related to his or her personal status, the type of goods and compliance of certain procedures.
Retour haut de pageTerritories not included in Community customs territory are deemed to be third countries.
Retour haut de pageGeneral Directorate of Customs and Excise at the following address: Direction générale des douanes et droits indirects, 11 rue des Deux Communes 93558 Montreuil cedex - FRANCE.
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