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The customs duty payable on your purchases abroad will depend on the country you are coming from; it will vary according to whether the items were or were not bought in a Member State of the European Union.
Travelling within the European Union
No duty is payable on goods purchased (tax-paid) in another European Union country provided they are for your personal use; however, this exemption does not apply to vehicles. 'Personal use' excludes in particular any business element. You may be asked for proof, especially in the case of goods subject to excise duty.
N.B. If you are returning from an area which belongs to the European Union but has a particular status for the purposes of VAT or excise duty (e.g. the Canary Islands, the Channel Islands, Martinique, or Guadeloupe), you will be subject to the conditions applicable to persons arriving from countries other than Member States of the European Union.
Persons arriving from countries other than Member States of the European Union As a rule, you are most likely to be subject to customs examination on arrival in the territory of a Member State (by road, rail, sea or air) from a country that is not a Member State of the European Union.
No rights can be derived from this text.
Sources: Administration des douanes et accises (Customs and Excise Administration)
Text last edited on: 08/2006
Source: European Union
© European Communities, 1995-2007
Reproduction is authorised.
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