As from the 1st January 1993, the control of goods entering France from a European Union country is no longer applicable. However, the identity control of persons still applies.
Therefore, no duty is payable on used personal effects, household goods, old furniture and vehicles imported for personal use, provided that their Value Added Tax has been paid in the European Union country where they where purchased.
New goods purchased free of duty will be taxed as per rate applicable in the country where they will be used. To a new vehicle purchased in another member state of the European Union, the Value Added Tax (TVA in French) must be paid in France. Vehicles acquired less than 3 months ago or having run for less than 3000 kms are considered as new. However, no French VAT will have to be paid if the French Fiscal Services are provided with the original receipt stating that the VAT has been paid and with a proof of a valid foreign registration of the vehicle.
Prohibited goods such as drugs, firearms, weapons, indecent material, or goods threatening health and environment etc...remain subject to prior specific authorization from the French Customs.
Even though there are no restrictions on antiques, they should be presented to the customs.
For further information, please contact:
Infos Douane Service
par téléphone, au 0033 811 20 44 44 du lundi au vendredi, de 8h30 à 18h.
ou par courriel : Cliquez ici.
However, used personal and household goods must be accompanied by a certificate of transfer of residence issued by any British Local Authority such as the " Registrar of Rolls " from the City Council, the Chief Finance Officer from the District Council, a Justice of Peace or a solicitor. A residence certificate issued by the Mayor of the town where your property is situated in France may also be submitted. Bills/receipts are also to be produced as proof that Customs and Excise duty and VAT have already been paid on new goods.