Trouble-free travel - What you need to know about French customs

TROUBLE-FREE

TRAVEL

What you need to know about

French Customs

Common procedures for all travellers

entering and/or leaving France

Identity papers

Declaration of goods and payment of duties and taxes

Declaration of money you are carrying

Goods subject to special procedures

Prohibited goods

Entering France

Arriving from a country outside the European Union

(third country*), a territory outside of the Community

customs territory*, or a non-EU territory for tax purposes*

Goods you have purchased or received as gifts in a

third country

Personal belongings in your baggage

Plants and plant products

Pets and foods

Medicinal drugs

Your private motor vehicle

Arriving from Andorra

Goods you have purchased or received as gifts

in Andorra

Non-pooling duty-free purchases

Goods subject to special procedures

Arriving from a Member State of the European Union

Goods you have purchased in another Member State

of the European Union

Arriving in a French Overseas Département (DOM*)

from Metropolitan France or an EU country

Maximum values and quantities allowed for duty-free

goods

Goods subject to special procedures

Prohibited goods

Staying in France

Tax-free purchases

Leaving France

Your purchases at duty-free shops

Your private motor vehicle

Glossary

Useful addresses

CONTENTS

Travelling to or from France?

Don’t spoil your holiday by

accident!

This guide will help you

understand your rights and

responsibilities with respect

to French Customs.

Contact our information centre: Infos Douane Service

Numéro Azur

0 811 204 444

COULEURS :

Prune : Pantone 242 c (Q=C10+M100+J0/N50)

Bleu : Pantone 284 c (Q=C55+M20+J0+N0)

* see glossary

This brochure has been simplified for information purposes and cannot in

any way be considered as a substitute for legislation in force.

You may be checked by customs officers at the

borders with countries outside the European Union

(third countries)* but also anywhere within France or

the Community customs territory*.

These checks are carried out for safety reasons, and

to protect your health and safeguard the environ-

ment.

Got a smartphone?

Get advice and instructions at your

ﬁngertips with the

Douane FR

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Available free of charge for both

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From France

From outside metropolitan France or abroad

+33 (0)1 72 40 78 50

Common

procedures

for all

travellers

entering and/or

leaving France

Identity papers

Declaration of goods and payment

of duties and taxes

Declaration of money

you are carrying

Goods subject to special procedures

Prohibited goods

photo

False declarations and failure to make a

declaration will entail the payment of the

applicable duties, taxes, and customs penalties.

A receipt and/or a customs report will be delivered

to the traveller.

Identity papers

Make sure you are carrying a valid identity card (less than

10years old) or a passport.

For some countries a visa is required. Information can be

obtained from the Prefecture in your département or from the

embassy of your destination country.

Declaration of goods and payment of duties

and taxes

In excess of the amounts listed in the tables on page 21, or the

quantities listed in the tables on pages 15, 21 and 22 for some

goods, you must declare all products you are bringing into the

country and pay the corresponding duties and taxes.

Declaration of money you are carrying

If you are carrying a sum of money that is equal to or greater than

€10,000 (or its equivalent value in other currencies), you must

declare this to customs upon arrival in or departure from France.

In particular, the following must be declared: cash (banknotes

and coins), bearer cheques, traveller’s cheques, cheques not

Common

procedures

for all travellers

entering and/or

leaving France

Using Dalia, you can make your declaration online

up to two days before your departure date, completely

free of charge. Here’s how:

Go to htpps://pro.douane.gouv.fr

Fill out the declaration form, which is available

in French, English and Spanish

Validate, and you’re done!

Note: please note down your registration number;

you will need it if you are inspected. You can also

save and print your completed declaration form.

Download the declaration form (Cerfa form

no.13426*03) from the French Customs website and

fill it out.

Hand your declaration to a customs officer at the

border when you are entering or leaving France.

You can also, at least five working days before the

start of your trip, send your declaration to the office

of the Regional Directorate for Customs and Excise

in your area, along with an envelope bearing

the address where you would like to receive

the stamped copy of the declaration. If you do not

live in France, send your declaration (along with an

envelope bearing your address) to:

Direction interrégionale des Douanes de Roissy –

Aéroport Charles de Gaulle – Rue du Signe –

BP10108 – 95701 Roissy Cedex

Important: you cannot regularise your status by filing

a declaration after the fact.

ONLINE

MANUALLY

made out to the bearer, money orders, bills of exchange and

letters of credit without domiciliation, bearer debt notes, growth

bonds, transferable securities and other bearer debt instru-

ments.

Customs carries out inspections to combat the laundering of

money from illicit trafficking, and specifically drug trafficking.

Please help us by remembering to make your declaration.

There are two ways to make your declaration:

Goods subject to special procedures

The import and/or export of certain goods are subject to special

procedures (declarations, licences, certificates of ownership,

etc.) that apply to:

Plants and plant products, which may be subject to phytosa-

nitary inspection at the first point of entry in Community terri-

tory prior to customs clearance.

For the import of plants and plant products, you must obtain

a phytosanitary certicate from the Veterinary and

Phytosanitary Border Inspection Office (SIVEP), General

Directorate for Food.

For further information, please contact the Ministry for

Agriculture, the Food Processing Industry and Forestry (see

useful addresses at the end of this brochure).

Endangered species* of wild fauna and ora protected under

Appendices II and III of the Washington Convention (CITES)

and Annexes B and C of the EU Wildlife Trade Regulation

implementing the Convention.

Entry or exit of the species listed in these appendices and

annexes, as well as parts of these species, or products

made from these species must be accompanied by the

required CITES permit, which can be obtained from a

Regional Directorate for the Environment, Planning and

Housing.

Reminder: the species listed in Appendix A of the CITES are

prohibited (see the list of prohibited goods below).

Live animals and animal-based products are subject to a

mandatory health inspection at the first point of entry on EU

territory, prior to passing through customs.

The Common Veterinary Entry Document (CVED) certifying

that the health inspection has actually taken place is

delivered by the veterinary services and must always be

submitted along with the customs declaration.

For further information, please contact the Veterinary and

Phytosanitary Border Inspection Office (SIVEP), General

Directorate for Food (see useful addresses at the end of this

brochure) or the Regional Directorate for Food, Agriculture

and Forestry in your area.

Cultural goods*: cultural goods leaving the national customs

territory must travel with a certificate; cultural goods leaving

Community customs territory* must also travel with an

export authorisation (or a licence). Both documents are

delivered by the Ministry for Culture and Communication.

When the cultural goods are exported out of Community

customs territory* to a third country*, customs procedures

are mandatory: regardless of the value of the goods, an

export declaration concerning the goods must be filed with

a customs office.

For a list of the cultural goods subject to this regulation,

please contact the Ministry for Culture and Communication

(see useful addresses at the end).

Weapons and ammunition: depending on their category,

they are subject to prior transfer agreement, import authori-

sation, transfer permit, or export authorisation.

For further information, please go to the “Achats et Tourisme”

[Purchases and Tourism] tab at the website www.douane.

gouv.fr website and click on the link “Achat et circulation des

armes et munitions” [Purchase and circulation of weapons

and ammunition].

For further information about these requirements,

please go to the “Achats et tourisme” [Purchases

and tourism] tab on the www.douane.gouv.fr

website and click on “Voyageurs, la douane vous

informe” [Customs Information for Private

Travellers].

You are responsible for getting all the necessary

information before your departure or arrival, and

you must acquire all the requisite permits (see

useful addresses at the end). If you fail to do so,

the goods will remain in customs’ custody until the

proper documents are submitted.

* see glossary

1110

Prohibited goods

It is strictly prohibited to import, export or possess certain

goods, including:

Narcotics and psychotropic drugs (except when accompa-

nied by a prescription, medical certificate or an import and

export authorisation for medicinal drugs, substances or

preparations classified as a narcotics or psychotropic

drugs).

Counterfeit goods*, which often jeopardise your and your

children’s safety.

Attack dogs: unless they are registered in a studbook

recognised by the Ministry for Agriculture, the Food

Processing Industry and Forestry (see appendix to the

Order of 27 April 1999), the following breeds of attack dogs

may not be imported: Staffordshire bull terriers, American

Staffordshire terriers, Mastiffs/Boerboels, Tosas and

Molossers.

Certain plants and plant products because they may carry

harmful organisms to European flora. They are listed in the

Order of 24 May 2006 concerning health requirements for

plants and plant products.

Exemptions for scientific purposes may be obtained from the

Ministry for Agriculture, the Food Processing Industry and

Forestry. In this case, you will be issued an official authorisa-

tion letter that you must submit, along with the items in ques-

tion, to the Phytosanitary Inspection Office at your point of

* see glossary * see glossary

entry into the European Union.

For further information, please contact the Veterinary and

Phytosanitary Border Inspection Office (SIVEP – General

Directorate for Food – Ministry for Agriculture, the Food

Processing Industry and Forestry) (see useful addresses at

the end), or the Regional Directorate for Food, Agriculture and

Forestry for your region.

Endangered species* of wild fauna and ora protected by

the Washington Convention (CITES) and listed in AppendixI

to this Convention or in Annex A of the EC regulation

implementing the CITES (total ban on all trade); products

derived from these species (with certain exceptions).

Products or objects with pornographic pictures or

representations of minors.

You are liable to pay severe penalties if

counterfeit goods are found in your

possession. Penalties range from

conscation of the goods, nes of up to

twice the price of the original products, to a

prison term.

Entering

France

Arriving from a country outside

the European Union (third country*),

a territory outside of the Community

customs territory*, or a non-EU territory

for tax purposes*

Arriving from Andorra

Arriving from a Member State

of the European Union*

Arriving in a French Overseas

Département (DOM)* from

Metropolitan France or an EU country

* see glossary

14 15

Entering

Metropolitan France

Arriving from a country

outside the European Union

(third country*), a territory

outside of the Community

customs territory*, or a non-

EU territory for tax purposes*

Goods you have purchased

or received as gifts in a third country*

When entering France, you may bring with you, in your

personal luggage*, goods purchased or received as gifts in a

third country* without filling out a declaration or paying duties

and taxes.

Depending on the case, the value of the said goods must not

exceed the amounts listed below:

Travellers under 15

(regardless of means of transportation)

Travellers 15 and older using a means of

transportation other than air or maritime transport

Travellers 15 and older using air

or maritime transport

€150

€300

€430

Important: different people are not allowed to pool the above

amounts so as to reach a higher tax-free amount for a single

object.

For instance,

a couple returning from Japan may not request

the tax exemption for an appliance worth €860.

In addition to value-based tax exemptions*, you are entitled to

quantitative exemption. You may import tobacco and alcoholic

beverages without complying with any procedures and

without paying duties and taxes within the limits of the table

on the overleaf.

Tobacco and alcoholic beverages may be of different kinds

within the allowed maximum tax-free quantity.

For instance, if you only buy 100 cigarettes, you will have

used only half your tobacco allowance for this category: you

may then use the remaining to buy half the cigarillo allowance

(50 cigarillos) half the cigar allowance (25 cigars), or half the

smoking tobacco allowance (125g).

TOBACCO

Cigarettes

or Cigarillos

or Cigars

or Smoking tobacco

and

ALCOHOLIC BEVERAGES

Alcohol and alcoholic

beverages with over 22°

alcohol per volume

Alcohol and alcoholic

beverages with less than

22° alcohol per volume

and

Still (not sparkling) wine

Beer

200 units

100 units

50 units

250 g

1 litre

2 litres

4 litres

16 litres

The value of the tobacco and alcoholic beverages is not deducted from

the duty-free allowance for goods.

* Persons under 17 are not entitled to the tobacco or alcohol allowance.

Important: you must declare to Customs any goods in excess

of €150, €300, or €430 (see table above) that you are

carrying, and pay the corresponding duties and taxes.

The customs declaration may be oral or written, depending

on the goods and their value.

PRODUCTS and

GOODS

MAXIMUM QUANTITIES*

ALLOWED(per person 17

or older)

* see glossary

16 17

Your personal belongings

No tax or customs procedures are required for personal

belongings entering France. Their nature and quantity must

not imply commercial purposes.

When you are returning from a third country*, customs officers

may ask you for evidence that tax and duty is not owed on

certain items (jewellery, cameras, computers, camcorders,

mobile phones, etc.). You must show invoices or customs

receipts to prove that you purchased the items inclusive of tax

in the European Union or, if you purchased them in a third

country*, that you have already paid any duties and taxes

owing in the European Union.

To spare you the trouble of carrying all these documents, and

to facilitate customs clearance of your personal belongings,

you may obtain a single document called the free circulation

card*. The free circulation card is free of charge, valid 10 years

from date of issue and renewable. You can obtain one at any

customs office by presenting your belongings together with

supporting documents (invoices, customs receipts, warranty

certificates, etc.). As and when you purchase new items, you

may have additional entries listed on your card by applying to

the same office that issued the original card.

Plants and plant products (owers, fruit,

vegetables, plants, etc.)

Because certain plants and plant products may contain

harmful organisms and spread contamination, they must

undergo phytosanitary inspection upon arrival in the

Community territory.

Nevertheless, some products may be exempt from phytosani-

tary inspection, provided they meet all of the following condi-

tions. Products must:

n Be in small quantities

n Be in the traveller’s personal baggage

n Be for consumption during transport, or for non-

commercial purposes

n Present no risk of spreading harmful organisms

n Not be banned from import

n Not be genetic material

The concepts of "small quantities" and "risk of spreading

organisms" vary from country to country and depending on

the type of plant material.

For more information, please contact the Phytosanitary Border

Inspection Office (SIVEP – General Directorate for Food –

Ministry for Agriculture, the Food Processing Industry and

Forestry (see useful addresses at the end of this brochure) or

the competent Regional Directorate for Food, Agriculture and

Forestry.

Pets and foods

Pets (domestic carnivores, such as dogs, cats and ferrets);

rabbits and domestic rodents; decorative tropical fish; reptiles

and amphibians; aviary birds; and invertebrates with the

exception of bees and shellfish) accompanying travellers

arriving from third countries* are not subject to veterinary

inspection provided they meet all of the following conditions:

n They must be accompanied by a responsible person

n They must not exceed five in number

n They must be accompanied by the appropriate accom-

panying documentation, which must be completed and

signed by a veterinarian in the country of origin

n They must be presented for customs inspection

Important: domestic carnivores must be identied either by

tattoo or by an electronic transponder (since July 2011, a

transponder is mandatory), and must be accompanied by a

valid anti-rabies vaccination certicate. If they are being

brought into Community territory from certain third countries*

that are not rabies-free, a neutralising antibody titration is also

required (this titration must have been performed in an

EU-approved laboratory).

* see glossary * see glossary

18 19

For more information, please contact the Ministry for

Agriculture, the Food Processing Industry and Forestry (see

useful addresses at the end).

The importation of certain protected animals is prohibited.

Monkeys are not considered pets and are not on the list of

animals that travellers are allowed to bring into the country

without veterinary inspection.

Certain species of wild animals (such as reptiles, amphibians

and birds) are subject to the provisions of the Washington

Convention on International Trade in Endangered Species.

An authorisation (CITES permit) issued by the competent

Regional Directorate for the Environment, Planning and

Housing is needed to import these species, in addition to any

formalities due to veterinary regulations.

For further information, please contact the Ministry for Ecology,

Sustainable Development and Energy (see the list of useful

addresses at the end of this brochure).

Foods of animal origin and products of animal origin are

subject to restrictions: travellers are not allowed to carry meat,

meat-based products, milk and dairy products imported from

third countries* in their personal packages and luggage.

Exceptions:

n products from Andorra, Liechtenstein, Switzerland and

Norway

n up to 10 kg of products from Croatia, Greenland, Iceland

and the Faroe Islands

Products other than meat, meat-based products and dairy

products are allowed in luggage in amounts that vary

depending on the foodstuff (20kg for fishery products, for

instance, provided they come from an authorised country and

are for non-commercial use).

For further information, please contact the Ministry for

Agriculture, the Food Processing Industry and Forestry (see

useful addresses at the end of this brochure).

Medicinal drugs

Medicinal drugs for personal use may be imported in

quantities sufficient for a 3-month treatment without

prescription (or for longer than 3 months, with a prescription),

provided they are carried in your baggage.

Important: importing amounts exceeding the maximum

quantity allowed for personal use is prohibited.

Your private motor vehicle

If you live outside the European Union*

You do not have to comply with any procedure if your stay in

France is shorter than 6 months, and if you take your private

motor vehicle with you when you leave.

During your stay in France, you may not lend, rent, or

otherwise dispose of your means of transport, to a resident of

the European Union.

If you live in the European Union

If you buy a vehicle outside the Community for your own use

you must clear it through Customs and pay the applicable

duties and taxes.

When you enter France, the fuel contained in the standard

tank of your private motor vehicle and in a spare fuel can with

a maximum capacity of 10 litres is exempt from duties and

taxes.

* see glossary* see glossary

TOBACCO

Cigarettes

or Cigarillos

or Cigars

or Smoking tobacco

and

COFFEE

or coffee extracts and essences

and

TEA

or tea extracts and essences

and

ALCOHOLIC BEVERAGES

Still (not sparkling) wine

and

either alcoholic beverages

with over 22° alcohol/volume,

non-denatured ethyl alcohol of

80% vol and over

or alcoholic beverages with 22°

alcohol/volume or less

and

PERFUMES

and

TOILET WATER

and

- Per traveller aged 15 or older

- Per traveller under 15

OTHER GOODS

- Per traveller aged 15 or older

- Per traveller 15 ans

300 units

150 units

75 units

400 g

1 kg

400 g

200 g

80 g

5 litres

1.5 litre

3 litres

75 ml

375 ml

€300

€150

€900

€450

FOODSTUFFS

(see special cases on the

following page)

MAXIMUM VALUE

ALLOWED

Arriving from Andorra

Goods you have purchased

or received as gifts in Andorra

When entering France, you may bring with you, in your per-

sonal luggage*, goods purchased or received as gifts in

Andorra without filling out a declaration or paying duties and

taxes, as long as the total value of these goods and gifts does

not exceed €900 (€450 for travellers under 15).

In addition to this value-based tax exemption, you may import

the products listed below, without complying with any pro-

cedures or paying duties and taxes, to France:

n Tobacco, alcoholic beverages, coffee, tea, perfumes, and

toilet water in amounts that do not exceed the quantities

listed in the table opposite;

n Foodstuffs within the limit of €300 per traveller (€150 for

travellers under 15) in amounts that do not exceed the

maximum quantities allowed listed in the table on

page22.

Tobacco and alcoholic beverages may be of different kinds

within the limit of the maximum tax-free quantities allowed.

For example: if you buy only 100 cigarettes, i.e., one-third of

your tobacco allowance, you may use the remaining two-

thirds to buy 100 cigarillos, or 50 cigarillos, and 25 cigars.

Entering

Metropolitan

France

PRODUCTS and GOODS

MAXIMUM QUANTITIES*

ALLOWED

(per person

aged 17 or older)

* Persons under 17 are not entitled to the tobacco or alcohol allowance.

* see glossary

Aniseed extracts are strictly prohibited when

travelling between France and Andorra.

22 23

Special cases: certain foodstuffs are entitled to exemption

within the following limits:

* The total value of all the imported foodstuffs taken together must not

exceed €300 per traveller (€150 for travellers under 15).

DAIRY PRODUCTS

Milk powder

Condensed milk

Fresh milk

Butter

Cheese

SUGAR AND SWEETS

MEAT

2.5 kg

3 kg

6 kg

1 kg

4 kg

5 kg

PRODUCTS and

GOODS

QUANTITIES*

Non-pooling duty-free purchases

Separate individuals are not allowed to pool the maximum

allowable sums and quantities listed on page 21 in order to

reach a higher duty-free amount for a single object or

purchase. For example, a couple returning from Andorra may

not request a tax exemption for an appliance worth €1,800 or

for a 150-ml bottle of perfume.

Important: goods comprising several items that are transported

together in the same means of transport are considered as a

single item, regardless of the number of invoices (e.g., parts

of a hi-fi system).

Goods subject to special procedures

Pets such as dogs, cats and ferrets travelling between France

and Andorra must be identified (tattoo or electronic chip),

vaccinated against rabies, and have a standard European

passport, which has been issued and filled out by your

veterinarian.

Entering

Metropolitan

France

Arriving from

a Member State

of the European Union*

Goods you have purchased in another

Member State of the European Union*

General purchases: if the goods that you have purchased in

another Member State are for your own use, you do not need

to complete any declarations or pay duties and taxes. You

pay the value added tax (VAT) directly in the country where

you purchased your goods, at the current rate there.

Medicinal drugs for personal use may be imported in quantities

sufficient for a 3-month treatment without a prescription (or for

longer than 3 months, with a prescription), provided they are

carried in your baggage.

Important: importing amounts exceeding the maximum quan-

tity allowed for personal use is prohibited.

Alcoholic beverage and tobacco purchases: as a private

individual you may buy alcohol and tobacco in another

Member State for your own needs as long as you carry them

with you. You pay the applicable VAT and excise duties on

these goods (special excise taxes) in the country where you

make your purchases, at the current rate there.

* see glossary

24 25

However, excise duties and taxes are payable in France if:

n The foreign supplier is handling their transport (distance

selling arrangements);

n It appears that, on the basis of various criteria, including

thresholds established by EU regulations (listed below),

the alcohol was purchased for commercial purposes.

If you are a resident of France and you purchase a new vehi-

cle* for private use in another Member State, the dealer must

invoice the purchase net of tax. You must pay the VAT appli-

cable in France at your local tax office. You will then be issued

an acquisition certificate, which you can then use to register

the vehicle at the prefecture.

* see glossary * see glossary

Entering

France

Arriving in a French

Overseas Département

(DOM) from Metropolitan

France or an EU country

Maximum values and quantities allowed for

duty-free goods

Taxation in the French Overseas Départements (DOM) is dif-

ferent from the taxation applied in Metropolitan France and the

European Union. Dock dues and regional dock dues are special

taxes on consumer products entering the territory of the DOM.

The Regional Councils have set variable tax rates that provide

additional financial resources for the DOM local authorities.

Upon arriving in one of the four DOM (Guadeloupe, Martinique,

French Guiana and Réunion), you must declare any purchases

or gifts (even those that have been purchased inclusive of tax

in Metropolitan France) whose value exceeds the duty-free

allowance, i.e., €1,000 per person, and pay the local taxes

(dock dues and regional dock dues) and and pay the local

(dock dues and regional dock dues) and national (VAT,

tobacco and alcohol duties where applicable) taxes.

Useful tip: the tax rates usually range from 4 to 15% (dock

dues), and from 1.5 to 2.5% (regional dock dues).

Important: Mayotte recently acceded to overseas département

status. Until 31 December 2013, however, it will remain

outside of the Community customs territory*, and will retain its

system of relief from customs duties and its taxation scheme.

As from 1 January 2014, Mayotte will join the Community

customs territory* and dock dues will be applied, as in the

four other DOM.

Get the facts from a customs office!

Spirits (whiskey, gin, vodka, etc.)

Intermediate products

(vermouth, port wine,

Madeira, etc.)

Wine

Beer

10 litres

20 litres

90 litres

(of which 60 litres

maximum of sparkling

wine)

110 litres

ALCOHOL and ALCOHOLIC BEVERAGES

26 27

Important: different people are not allowed to pool the above

amounts so as to reach a higher tax-free amount for a single

object. For instance, a group or a family of four travelling by

plane may not bring in an appliance worth €4,000 duty-free

(i.e., €1,000 x 4).

When the value of the purchase exceeds the thresholds listed

above, you must pay the duties and taxes for the full value of

the object, for which no tax reduction applies.

Goods subject to special procedures

Special provisions apply to the circulation of certain highly

sensitive products. The list of goods has been drawn up with

a view to preserving safety, health and the environment.

n Weapons and ammunition: you may not import and/or

export certain weapons and ammunition unless you comply

with special procedures (declarations, acquisition permits,

possession permits, etc.).

You may go to the “Achats et tourisme” [Purchases and

tourism] tab on the www.douane.gouv.fr website and click on

“Formalités pour l’achat et la circulation des armes et des

munitions” [Procedure for the purchase and circulation of

weapons and ammunition].

Prohibited goods

The import or possession of certain goods is strictly prohibited.

They include:

n Counterfeit goods that may often endanger your or your

children’s safety.

n Plants: fresh fruit, flowers, plants (with or without potted

earth), and so on, may not be imported in the luggage of

private individuals. This ban is stipulated in the legislation

listed below:

- Guadeloupe prefectoral Decree no 96-323 of

10April1996

- Reunion prefectoral Decree no 2929 of

13September1992

- Martinique prefectoral Decree no 061203 of

11June1996.

n Medicinal drugs:

- from Metropolitan France, they are not subject to any

special procedures

- from another country of the European Union, they are

allowed when they are imported for personal use, i.e. in

amounts sufficient for a 3-month treatment without a

prescription (or for longer than 3 months, with a

prescription) and if they are carried in your luggage.

Important: if the transported amount exceeds an amount

sufficient for personal purposes, the import of medicinal

drugs is prohibited.

n Aniseed spirits that do not comply with French legislation.

You are exempt from paying duty on certain items, provided

you comply with the conditions and quantities listed in the

following table :

MAXIMUM VALUE

ALLOWED

(per person)

€1,000

200 cigarettes

or 100 cigarillos

or 50 cigars

or 250 g of smoking tobacco

1 litre of alcohol and

alcoholic beverages with

over 22° of alcohol

per volume

2 litres of alcohol and

alcoholic beverages with 22°

of alcohol per volume

or less

and

4 litres of still wine

(not sparkling)

and

16 litres of beer

MAXIMUM QUANTITIES

ALLOWED

VAT, DOCK DUES AND REGIONAL DOCK DUES

TRAVELLERS 17 OR OLDER (MANDATORY AGE)

Staying

in France

Tax-free purchases

Staying

in France

Tax-free purchases

If your usual place of residence is outside the European Union,

and you have been in France for less than 6 months, you may,

under certain conditions, be exempt from paying VAT on

certain items that you purchase during your stay and that you

intend to export.

n At time of purchase, you must be able to produce evidence

(i.e., identification) that your usual place of residence is in

a third country*.

n To be eligible for a VAT refund, the purchases must be for

your own use (and not for commercial purposes). They

must have been bought at the same shop, on the same

day, and their total value must strictly exceed €175

including tax.

n Not all goods are eligible for VAT refunds, such as

manufactured tobacco and petroleum products.

n The retailer will give you an export sales form for the VAT

refund.

When you leave the European Union for good, you must

present the goods and have the form stamped by the

customs office at the point of exit from the European Union

before the end of the third month following the month of

purchase (see side panel).

For example, after your stay in France where you made tax-

free purchases, you decide to leave the European Union

through Germany. You must submit your form to the German

customs office.

Not all retailers offer the VAT exemption service.

The amount of the VAT refund may take account of

handling fees.

30 31

To obtain a VAT refund, you must present your

passport, your ticket (if any), your tax refund form,

and the goods to customs, before departure.

Depending on the form issued by the shop where

you bought your goods, you may obtain your

refund directly from the Exchange Offices at

airports, or via bank transfer, after mailing in the

customs-stamped forms.

Important: If your tax refund form has a PABLO*

logo and a barcode, you must validate it

electronically at a PABLO terminal available at

departure venues equipped with these terminals

(Roissy-Charles de Gaulle, Orly-Sud, Nice-Côte

d’Azur, Lyon-St-Exupéry, Marseille-Provence,

Geneva and Saint-Julien-en-Bardonneix).

This procedure must be done before the end of the

third month following the month of purchase.

If you have your receipt electronically stamped at a

PABLO terminal, the message display “OK

Bordereau validé” confirms the export operation of

the goods and has the same value as the customs

stamp. You no longer have to send a copy of the

receipt to the retailer who is directly informed of the

electronic stamp.

n Customs may check whether you meet the tax

refund conditions. If not, customs may refuse to

stamp your form. You may be ned for attempted

fraud.

REQUIRED PROCEDURES UPON LEAVING

FRANCE OR THE FINAL EU COUNTRY

* see glossary * see glossary

Leaving

France

Your purchases at duty-free shops

Your private motor vehicle

Your purchases at duty-free shops*

On leaving France for a third country* you may make

purchases on ships, planes, and at airports and ports.

The value and quantity of the sold products are not limited per

person and per trip (but find out what duty-free allowances

your destination country permits).

Your private motor vehicle

You may leave in your personal vehicle without complying

with any particular procedures. Please see the section on

“Your personal motor vehicle” in the chapter “Entering

France” on page 19.

Leaving

France

Certain procedures must be complied with upon

leaving France, regardless of your destination

country. See the section “Common procedures for

all travellers entering and/or leaving France.”

(page6).

* see glossary

34 35

Glossary

36 37

n Community tax territory

The Community tax territory comprises “the interior” of each

Member State of the European Union. Some national

territories are therefore excluded (see “Non-EU territories

for tax purposes”).

n Counterfeit goods

Illegal copies or reproductions of products or objects

infringing a trademark, a copyright (or similar right), a

design, or model, or a patent protected by the rules gover-

ning intellectual property. Counterfeiting affects all branches

of the economy: textiles, perfumes, pharmaceuticals, toys,

etc. Counterfeits are totally banned (for import, export and

possession).

n Cultural goods

These are goods of historical and archaeological interest

falling into a category defined by law. Two criteria may be

used (separately or together) according to the category:

the age of the object and its value.

n Dock dues

Tax levied for the benefit of local authorities in France’s

overseas départements (municipalities, the département of

French Guiana and the overseas regions). In particular,

dock dues apply to goods brought into the overseas

départements from metropolitan France, other EU countries

or third countries.

n Duty-free shop

Shops found aboard ships and planes, and at seaports and

airports. When departing for a third country, tax-free goods

can be purchased at these shops.

n Endangered species

Trade in endangered species (fauna and flora) is regulated

by the Washington Convention, ratified by over 175

countries including France. The Convention ensures that

international trade in animals and plants does not threaten

their survival. It offers varying degrees of protection (total

ban on all trade, restrictions, and protective measures) to

more than 30,000 species. EU Member States have imple-

mented Community regulations that harmonise and streng-

then the implementation of the Washington Convention on

Community territory.

Non-Member States of the European Union are outside

the Community customs territory, as are the following

territories of Member States:

- The French overseas département of Mayotte (until

31December 2013)

- The following French overseas communities: New

Caledonia, French Polynesia, Saint Barthélemy, Saint

Pierre and Miquelon, the French Southern and Antarctic

Lands and Wallis and Futuna

- The German territories of Büsingen and the island

of Heligoland

- The Faeroe islands and Greenland

- The Spanish territories of Ceuta and Melila

- The Italian territories of Campione d’Italia and Livigno

- 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, South Sandwich Islands, South Georgia,

Turks and Caicos Islands, and the Virgin Islands.

n Allowances

Value and quantity thresholds (for certain goods) for pur-

chases made abroad (in a third country*, see below), which

the traveller must comply with to qualify for duty and/or tax

exemption upon arriving in France.

n Community customs territory

Community customs territory includes:

- Territories of EU Member States

- The French overseas départements (Guadeloupe,

French Guiana, Martinique, Réunion and, as from

1January 2014, Mayotte)

- The French overseas community of Saint-Martin

(with specific features)

- The Principality of Monaco, the Republic of San Marino

- The Canary Islands

- The Åland Islands (Finland), the Channel Islands

- The Isle of Man.

n European Union Member States

The 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.

n Free circulation card (see also Personal belongings)

This card for your personal belongings is free of charge,

valid 10 years, and issued by any customs office. It proves

that no tax or duty is owed on your belongings.

n French overseas communities

New Caledonia, French Polynesia, Saint Barthélemy, Saint

Martin, Saint Pierre and Miquelon, and the Wallis and

Futuna islands.

n French overseas départements

French Guiana, Guadeloupe, Martinique (until 31 Decem-

ber 2013, Mayotte is outside of the Community customs

territory*, with its own customs duties system and taxation

scheme) and Réunion.

n French Residents / Foreign Residents

Persons 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 per-

sonal 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.

n New motor vehicle

A vehicle with less than 6,000 kilometres mileage that has

been delivered within six months from its commissioning

date.

n Non-EU territories for tax purposes

These are national territories that are outside “the interior”

of EU Member States.

For France, they are the overseas communities and over-

seas départements (see above).

Other such territories include:

- The German territories of Büsingen and the island of

Heligoland

- The Spanish territories of Ceuta and Melila and of the

Canary Islands

- The Greek territory of Agio Oros (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

n Pablo

The new clearance system for sales receipts for tax-free

purchase at interactive electronic terminals with optic bar-

code 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 imme-

diate tax refund.

n Personal belongings (see also Free circulation card)

No procedures are required for personal property entering

France (provided that it is not for non commercial purposes).

Customs can issue a free circulation card to EU residents

so as to facilitate customs clearance during travel to

non-EU countries.

n Personal baggage

Is the baggage that the traveller submits to customs upon

arrival and the baggage the traveller may later submit to the

same customs unit, provided that traveller proves that the

said baggage was checked as accompanied baggage at

time of departure with the airline carrier that transported the

traveller. The nature or the amount of the goods in the bag-

gage must not imply commercial purposes.

n Quantitative thresholds

Maximum quantities allowed (for some goods).

n Tax-free purchases / Sales receipt form

These are purchases excluding value added tax (VAT) that

a non-EU resident may make, under certain conditions rela-

ted to his or her personal status, the type of goods and

compliance of certain procedures.

n Third countries

Countries outside the European Union (non-Member States)

- T erritories not included in Community customs territory

(see above) are deemed to be third countries.

Useful

addresses

40 41

n Ministère de l’économie et des nances, Ministère du commerce

extérieur

[Ministry for the Economy and Finance, Ministry of Foreign Trade]

- Infos Douane Service

From France: 0811 20 44 44 (billed at local rates when calling

from a land line)

From outside Metropolitan France or abroad: +33 (0)1 72 40 78 50

- Direction générale des douanes et droits indirects

[General Directorate of Customs and Excise]

Bureau de l’information et de la communication

Information and Communication Office

11, rue des Deux Communes

93558 MONTREUIL Cedex

www.douane.gouv.fr

Email : [email protected].fr

n Centre d’appel des renseignements administratifs

[Administrative Information Call Centre]

39 39 « Allo service public » (billed at local rates when calling

from a land line)

n Ministère de l’écologie, du développement durable et de l’énergie

[Ministry for Ecology, Sustainable Development and Energy]

www.developpement-durable.gouv.fr

http://cites.application.developpement-durable.gouv.fr

- Direction générale de l’aménagement, du logement

et de la nature

[General Directorate for Spatial Planning, Housing and Nature]

Direction de l’eau et de la biodiversité

[Directorate for Water and Biodiversity]

Bureau des échanges internationaux d’espèces menacées

(PEM3)

[Office of International Trade of Endangered Species (PEM3)]

Grande Arche Paroi Sud

92055 LA DEFENSE Cedex

Phone: +33 (0)1 40 81 21 22

n Ministère des affaires sociales et de la santé

[Ministry for Social Affairs and Health]

www.sante-jeunesse-sports.gouv.fr

- Direction générale de la santé

[Directorate General for Health]

Bureau du médicament

[Office in charge of Medicinal Drugs]

14, avenue Duquesne – 75350 PARIS 07 SP

Phone: +33 (0)1 40 56 60 00

- Agence nationale de sécurité du médicament et des produits de

santé (ANSM)

[The French Agency for the sanitary safety of health products]

143, boulevard Anatole France

93285 SAINT-DENIS Cedex

Phone: +33 (0)1 55 87 36 36 (medicinal drugs)

Phone: +33 (0)1 55 87 35 96 (narcotics)

n Ministère des Affaires étrangères / [Ministry of Foreign Affairs]

www.diplomatie.gouv.fr

37, quai d’Orsay – 75351 PARIS Cedex 07

Phone: +33 (0)1 43 17 53 53

n Ministère de l’agriculture, de l’agroalimentaire et de la forêt

[Ministry for Agriculture, the Food Processing Industry and

Forestry]

www.agriculture.gouv.fr

78, rue de Varenne – 75349 PARIS 07

Phone: +33 (0)1 49 55 49 55

- Direction générale de l’alimentation

[General Directorate for Food]

Service d’inspection vétérinaire et phytosanitaire aux frontières

(SIVEP)

[Veterinary and Phytosanitary Border Inspection Office]

251, rue de Vaugirard – 75732 PARIS Cedex 15

Tél. : +33 (0)1 49 55 58 35

n Ministère de la culture et de la communication

[Ministry for Culture and Communication]

www.culture.gouv.fr

- Service interministériel des archives de France (SIAF)

[French Interministerial Archive Department]

56, rue des Francs-Bourgeois - 75141 PARIS Cedex 03

Phone: +33 (0)1 40 27 60 00

- Service du livre et de la lecture (SLL)

[Book and Reading Department]

182, rue Saint-Honoré - 75001 PARIS

Phone: +33 (0)1 40 15 80 00 / Fax: +33 (0)1 40 15 74 56

- Service du patrimoine (SP)

[Heritage Department]

3, rue de Valois – 75033 PARIS Cedex 01

Phone: +33 (0)1 40 15 80 00 / Fax: +33 (0)1 40 15 85 30

- Service des musées de France (SMF)

[French Museums Department]

Bureau de l’inventaire des collections et de la circulation

des biens culturels

[Collections Inventory and Circulation of Cultural Goods Unit]

6, rue des Pyramides - 75041 PARIS Cedex 01

Phone: +33 (0)1 40 15 73 00 / Fax: +33 (0)1 40 15 34 10

Photo credits

Cover

Inside cover

Back cover

General Directorate of Customs and Excise (DGDDI)

Information and Communication Office

11, rue des deux Communes - 93558 MONTREUIL Cedex

Infos Douane Service:

- from France 0 811 20 44 44

(price of a local call)

- from outside metropolitan France or abroad

+ 33 (0)172 40 78 50

Free smartphone app for travellers: DOUANE Fr

www.douane.gouv.fr – Twitter: @douane_france

March 2013