Embassy of France in the US - Customs & Excise

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CUSTOMS OFFICE

Informations en français The French customs & excise service

Information for private individuals Informations for traders

World customs organization / Organisation mondiale des douanes Enter the European market

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INFORMATION FOR PRIVATE INDIVIDUALS
Seasonal Residents

C- 3000

General information

Regional Customs Office in France

GENERAL INFORMATION

If you are a non-resident of the European Union and you inherit, buy, build or rent, on a two-year lease or longer, a permanent structure in France to use as a seasonal residence, you have a one-time opportunity to furnish the residence with certain goods free of duties:

you may want to ship some goods separately but, in order to be granted the exemption, you should identify all goods, whether you bring them with you or ship them separately in one or several consignments, on the list you are required to submit, before entering France, to the Regional Collector of Customs;
the exemption applies only to Customs duties. Taxes, such as excise taxes or Value Added Tax (VAT : 19.6 %), are due in all cases.

What is allowed?

You are allowed to import duty-free into France items such as removable furniture, appliances, household effects (in fact such items as are normally found in a seasonal residence), only if you meet all the following conditions:
the goods are for your personal use only and not for any commercial or business purpose;
you have owned or possessed the goods for at least six months before you obtained legal possession of the seasonal residence;
the goods are not sold or otherwise disposed of in France for at least 2 years (10 for some valuable items) after you import them.

How to claim the exemption of duties?

Before you arrive in France to occupy the seasonal residence, you should apply for the exemption to the Regional Collector of Customs (directeur régional des douanes et droits indirects) of the district where the residence is located. You must fill out the form 10070*01 (déclaration pour l'entrée en France en franchise de biens personnels) that you can find on: www.cerfa.gouv.fr. This application should be sent in two copies, signed and dated, and supported by the following documentation:

a list of all the goods you plan to import, showing their value, in three copies, all signed and dated;
the proof of ownership or a long-term lease (at least 2 years) for your seasonal residence;
the proof that your normal residence is in the U.S. or Canada, as applicable.