Goods - France

Updated 07/2009

• European Union
• Austriadeen
• Belgiumenfrnl
• Bulgariabgen
• Cypruselen
• Czech Republiccsen
• Denmarkdaen
• Estoniaenet
• Finlandenfi
• Franceenfr
• Germanydeen
• Greeceelen
• Hungaryenhu
• Irelanden
• Italyenit
• Latviaenlv
• Lithuaniaenlt
• Luxembourgenfr
• Maltaen
• Netherlandsennl
• Norwayenno
• Polandenpl
• Portugalenpt
• Romaniaenro
• Slovakiaensk
• Sloveniaensl
• Spainenes
• Swedenensv
• United Kingdomen

Legal requirements

Restrictions

Imports and exports of certain goods, due to their sensitive nature, are subject to movement restrictions or complete bans.

• Commercial restrictions and banned goods

Appealing against trade barriers

In France, exporters and importers of European goods must complete a trade of goods declaration (DEB). This allows the French customs authorities to:

• compile statistics on foreign trade;    
• ensure compliance with fiscal rules on value added tax (VAT);    
• combat smuggling.

 

Administrative procedures

International VAT number

Any business trading with another business located in a Member State must have its own tax identification number. This number is issued by the respective tax authorities. It must appear on all invoices, goods trade documentation and business VAT returns.

• Intra-Community VAT number

VAT refund

If your business is not established in France and does not conduct operations there that are subject to French VAT, you can still, in certain circumstances, be refunded the VAT charged in France.

• VAT refund

Tax-free sales

Tax-free sales correspond to a VAT exemption applied to goods and the provision of services directly linked to exports, purchased to be transported or shipped outside the European Union.

• Tax-free sales

Invoicing requirements

An invoice must include several elements, including the seller's intra-Community number, the purchaser's VAT identification number and the payment due date.

• Invoice requirements

Trade of goods declaration

Every month, you must complete a trade of goods declaration (D.E.B.), listing all your intra-Community trade.

• Filling out your DEB

The website Prodouane gives professionals access to online customs services.

• Prodouane

Resources

The national export portal provides information to business owners on exporting formalities and procedures. The information is provided per country and per sector.

• Export portal

In France, the chambers of commerce and industry offer a list of local, regional, national and European organisations that provide support for exporting goods or expanding business overseas.

• Information on support and finance available

Check also the legislation on this topic in:

• European Union
• Austriadeen
• Belgiumenfrnl
• Bulgariabgen
• Cypruselen
• Czech Republiccsen
• Denmarkdaen
• Estoniaenet
• Finlandenfi
• Franceenfr
• Germanydeen
• Greeceelen
• Hungaryenhu
• Irelanden
• Italyenit
• Latviaenlv
• Lithuaniaenlt
• Luxembourgenfr
• Maltaen
• Netherlandsennl
• Norwayenno
• Polandenpl
• Portugalenpt
• Romaniaenro
• Slovakiaensk
• Sloveniaensl
• Spainenes
• Swedenensv
• United Kingdomen