INTRODUCTION
Moving
across the European Union member states, you will not
be required to fulfill any declaration or to pay of Duties &
Taxes when departing or
returning to France if your
purchases are for personal use only.
You
will pay VAT directly in the country where you make your purchases and
at the applicable rate within this country.
If
you buy alcoholic drinks and tobacco, indicative
thresholds have been stated by the EU regulation.
Beyond the
thresholds, (please
find information below), and according to other criterias,
your purchases can be
considered as commercial by French customs. You
will then have to pay the applicable Duties & Taxes in
France, for each of these products.
These thresholds also apply when departing from France and
going to another European Union member state.
TOBACCO
In
application of articles 575 G and 575 H of Taxes general code, the
following regulation apply as from January 1st, 2006 when
a private individual purchases Tobacco in another European
Union member
state, except for ten new member states:
-
You can bring along 5 cartons of cigarettes (1 kg of tobacco) without
having a movement ticket in your possession.
Attention: the
threshold is applied per individual means of transportation
(car
for instance) or per person aged 17 or more when traveling via
a
collective transportation mode (above 9 persons including the
drivers, bus for instance).
-
If you buy from 6 to 10 cartons of cigarettes, you will have to produce
a document called DSA. In the absence of this document, the controlled
traveler
incurs tobacco seizure and a fine.
The private
individual can abandon these quantities and in that case, there will be
no fine.
To
establish this document, you only need to go at the nearest
French customs office, after the border.
-
It is forbidden to bring more than 10 cartons of cigarettes
(or 2 kg of
tobacco) in all cases.
The controlled person incurs tobacco
seizure and a fine as stated earlier.
When traveling via collective transportation modes (plane, boat, bus,
train), the regulation is applied per passenger.
WINES AND ALCOHOLS
| Alcoholic
drinks |
| Names |
Quantities |
| Strong
products (whisky,
gin, vodka, etc.) |
10
liters |
| Intermediary
products (vermouths,
portos, madère, etc.) |
20
liters |
| Wines (60
liters of sparkling wines max) |
90
liters (60 liters of sparkling wines max) |
| Beers |
110
liters |
Attention: the
threshold is meant per individual means of transportation (car for
instance) or per person aged 17 or more when traveling via a
collective transportation mode (above 9
persons including the drivers).
WARNING
► Reminder: some goods remain
forbidden or subject to particular formalities:
-
The goods with civil and military usage;
- The war materials, weapons and ammunitions;
- The National treasures and cultural possessions;
- Narcotics;
- psychotrops;
- Medicines with human and veterinarian usage;
- Organs, tissues and cells from the human body;
-
Gametes from the human body;
- The forgery products;
- The unstable blood products;
- The artificial and natural radionucléides sources;
- Waste, including radioactive waste;
-
Objects containing images and/or representations of minors with
pornographic character (art. 227-23 of penal code);
- Live animals and animal products subject to veterinarian certificate;
- Plants and plant products subject to phytosanitary passport.
Attention:
this list is not exhaustive, the other products can punctually be
subject to circulating limitations. Please do get information.
► The declarative obligation of Values &
currencies
Means
of payment, currencies …
In
France, values or curencies of certain amount must be
declared to the appropriate Customs Office, in order to
fight against the laundering of dirty money, notably from narcotics.
Please do consult the information on declarative obligation of
money.
Page
updated on January 19th, 2010 by Offices(Desks) E2, F1, F3 on French
Customs
(Click
Here)
|
