Navigation path

Outside the EU - France

Updated 07/2009

Legal requirements

In France, the import and export of goods and services outside the European Union (EU) are governed by the following legislation:

  • Customs code français
  • Commercial code français

Exporting goods

During the export process, the customs authorities are responsible for checking that goods declared at customs are shipped as required.

  • Customs français
  • Your operations outside the EU français

Exports of certain goods, due to their sensitive nature, are subject to movement restrictions or are totally banned.

  • Trade restrictions and goods banned or subject to formalities français

Importing goods

Importing goods from a country outside the EU is also regulated by French customs.

  • Importing goods from a non-EU country français

Exporting and importing services

Generally speaking, sales and services provided in France are subject to VAT.

  • Sales and services subject to VAT français

State support for exports

             SIDEX   assistance is provided to French SMEs to support their export projects, whether finalising a contract under negotiation or prospecting new markets.

  • SIDEX français

The government's foreign trade website offers a database listing government support you can benefit from.

  • Database - Exporter.gouv.fr français
 

Administrative procedures

Exporting goods

Any business owner intending to export goods outside the EU must declare this to the customs office, which will process the declaration, check the goods and issue an export licence.

  • Contact the customs office français

Depending on each case, goods must be shipped with one or more of the following documents:

  • copy 3 of the export declaration (single administrative document - DAU);     
  • proof of online transit declaration;     
  • copies 4, 5 and 7 of intra-Community transit declarations;     
  • two copies of support documentation;     
  • TIR licence;     
  • administrative support document (DAA);     
  • trade support document (DAC) for products subject to excise duties.  
  • Document export facilities for the customs clearance office français
  • Obtaining documents français

In France, businesses must comply with six            customs clearance procedures:

  • customs clearance at domicile (PDD);     
  • express customs clearance (PDE);     
  • simplified customs clearance for exports (PDS);     
  • pre-finance storage (exports);     
  • export refunds (products subject to CAP);     
  • temporary exports of goods.  
  • Simplified customs clearance procedure français

Importing goods

All the formalities you need to carry out when importing goods are described on the customs website.

  • Formalities when importing goods français

           Taxes   due for goods declared at customs must be paid to the collecting agent at the customs clearance location. You cannot uplift the goods until you have paid these duties and taxes.

  • How to pay your duties and taxes? français
  • Goods removal credits as well as duty and tax credits when importing français

Exporting and importing services

Generally speaking, sales and services provided in France are subject to VAT.

  • Sales and services subject to VAT français

Resources

The French government's foreign trade portal also helps business owners with:

  • identifying support tools for international expansion;    
  • 'marketing insurance' for SMEs attempting to develop markets abroad;    
  • 'authorised collective promotion', aimed at promoting international expansion by meeting quality and economic interest criteria;    
  • a list of export partners.
  • Identifying support tools for international expansion français
  • Marketing insurance français
  • Export partners français

The union of French chambers of commerce and industry (CCI) abroad has an online directory of French CCIs outside France.

  • Union of French chambers of commerce and industry abroad français

Check also the legislation on this topic in:

  • References

    Legal texts

    • Commercial code français
    • Customs code français

    Key documents

    • Export guide français
    • Cap export: capturing international markets français
    • New rules on customs value pdf [1 MB] français

Living and moving in Europe

Still need help?

Still need help?

Enterprise Europe Network - Contact points

The Enterprise Europe Network provides businesses with information and advice through its local contact points. 

Choose your nearest contact point for personalized help and advice:

Further help

Ubifrance and economic missions provide support networks to help French businesses develop outside France. At the same time, COFACE facilitates international business exchanges.

  • Ubifrance français
  • Economic missions français
  • COFACE français

The regional directorate for international trade (DRCE) offers guidance, information and support to business owners with international expansion plans.

  • Regional directorate for international trade français

The general directorate for customs and excise duties (DGDDI) advises businesses on customs issues and ensures that trade is conducted in accordance with regulations

  • General directorate for customs and excise duties français

French foreign trade advisers (CCEF) provide assessments and offer coaching to business owners for international expansion.

  • Address book by region français
  • Foreign trade advisors français