Import: Each import is subject to VAT. This concerns goods arriving on French territory (community) from abroad (the DOM-TOMs are also subject to VAT, which means that this tax will be applied upon entry into the whole of French territory). For export: Goods leaving French and therefore Community territory are not subject to VAT charges. To do this, proof is necessary to justify the journey of the goods: this is copy number 3 of the customs export declaration stamped by the customs office at the point of exit from the territory of the European Union.

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