Shipping From Canada
to France.

Documents Only

Most documents can be shipped to France duty-free. There are restrictions on what can be shipped duty-free. If you exceed these restrictions, then tax and duty becomes payable. Some restrictions are shown below in the table.

For more information on restricted documents, click here.

Sources:
https://www.ups.com/ga/CountryRegs?loc=en_US

Shipping Gifts

Gift shipments to France valued at less than €45 (about $67 CDN) are exempt from duties and taxes, provided the following conditions are met:

• The words "Gift Shipment" or "Unsolicited Gift" are included on the commercial invoice (see sample)
• A detailed description of each item is provided
• The value is declared on the commercial invoice
• Shipment is from an individual to individual

NOTE: Shipping a gift to an individual to their work address will cause an issue - it'll be seen as a commercial shipment and will not be exempt from duties and taxes.

Sending Multiple Gifts to France

You may send multiple gifts in one parcel, BUT the total value within the parcel must be €45 or less if you wish to avoid paying duty and taxes. See sample.

Sources:
https://www.ups.com/ga/CountryRegs?loc=en_US
http://www.douane.gouv.fr/articles/a14741-les-envois-non-commerciaux-adresses-de-particulier-a-particulier

Personal Effects

Customs officials in France are very strict about what are classed as personal effects and how they are imported.

If your package is checked by officials and it doesn’t meet the requirements, you could be fined a 20% tax based on the estimated value of the goods plus the shipping costs.

Moving Temporarily

Students

Personal items that are exempt from customs duties providing you have owned them for at least 6 months before sending them to France.

Personal items include:

• You have owned or used the items for at least six months before sending them to France.
• Clothing and accessories, such as shoes and hats
• Educational materials, such as books, paper, computers
• Used household furnishings that a student would typically have

Moving Temporarily (Student) - Personal Effects Checklist

• Clearly indicate "Personal Effects" in the "General Description" or "Remarks" section on the commercial invoice
• Proof of enrollment
• Two signed and dated copies of a detailed estimated inventory (packaging list)
• Include 3 copies of the Declaration of Duty Exemption/Entry of Personal Effects (if you wish to import your items duty-free from outside of the EU)

Non-Students

No information is currently available at this time.

Moving permanently

If you are moving to France after being in a non-EU country for more than a year, you may bring your personal effects into the country tax and duty-free.

The only condition is that you have used your personal belongings for at least six months before becoming a resident of France.

NOTE: The exemption does not apply to alcohol, tobacco, and tobacco products.

Moving Permanently - Personal Effects checklist

• 3 copies of the Commercial Invoice
  • Each item within the package must be listed on the commercial invoice
  • Give each item a fair market value.
• The items must be at least six months old and can’t look brand new … otherwise taxes and duties will be payable.
• Copy of valid passport with the photo page
• Copy of Visa, Residence and Work Permit (requirement may vary according to nationality)
• Complete Formulaire No. 10700: Declaration of Duty Exemption/Entry of Personal Effects

If you need any information on shipping personal effects, you will need to contact a French Customs Broker. You can find a list here.

Sources:
http://www.douane.gouv.fr/articles/a10793-effets-et-objets-personnels
http://www.douane.gouv.fr/articles/a14707-transferring-your-primary-residence-to-france

Food, Chocolate, Candies

Food and food items like chocolate and candy can be shipped to France providing they follow the rules and standards established by the European Union.

What you can send

You can send non-perishable foods providing:

• They were bought in a store
• They have a best-before-date on the label
• The best-before-date is more than 6 months away
• The label lists all the ingredients

Examples of non-perishable foods that can be sent include:

• Canned goods
• Herbs and spices providing they are in sealed containers
• Chocolates and candy
• Jams and other preserves

Do not send

Perishable foods such as:

• Homemade items or food removed from the manufacturer’s packaging
• Foods with a shelf-life of less than 6 months, for e.g. fresh fruit and vegetables, meat and fish
• Open packages of food
• Foods without a list of ingredients on the package

Sources:
https://www.laposte.fr/envoyer/envoi-colis-alimentaire
http://www.douane.gouv.fr/articles/a14739-envois-de-marchandises-sanitaires-et-phytosanitaires-et-legislation-alimentaire
http://www.douane.gouv.fr/articles/a10913-restriction-de-circulation-ou-interdiction-de-certaines-marchandises

Samples

Commercial samples are those that can only be used for demonstration purposes. The aim is to encourage people to place orders of the samples, not sell them. Samples can be imported into France duty-free (you may still pay taxes) provided certain conditions are met. French Customs recommends that you ship samples via an ATA Carnet.

To send samples tax and duty-free to France, the following conditions apply:

• The words "Commercial Sample" are clearly stated on the commercial invoice (see sample)
• They are imported by a business for the purpose of creating orders;
• The samples are similar to or look like the goods for sale;
• The samples are marked in a way that stops them from being sold. For example, they may be lacerated, perforated, defaced, or marked with indelible ink;
• special arrangements must be made with a local broker;
• samples must be re-exported within one year; and
• a deposit will be held by the government as security

NOTE: French Customs will assign a commercial value for calculating duty and VAT when the package enters France. This means you may end up paying more or less tax than you were expecting.

Sources:
http://www.douane.gouv.fr/articles/a10907-a-l-importation-et-a-l-exportation-des-colis-les-regles-a-suivre-
https://www.legifrance.gouv.fr/affichTexte.do?cidTexte=JORFTEXT000020782407&categorieLien=id

Advertising Material

Advertising material includes items that are handed out to promote products or services. Advertising items include:

• Catalogues
• Price lists
• Advertising posters
• Calendars
• Photographs

Advertising material can enter France without incurring duties or taxes. In order to qualify, the following conditions must be met:

• the words "Promotional Material - Not for Resale" is stated on the commercial invoice in the general description of goods
• Include the correct Harmonized System (HS) code to avoid paying unnecessary duties and taxes

Sources:
https://www.legifrance.gouv.fr/affichTexte.do?cidTexte=JORFTEXT000020782407&categorieLien=id

Repairs

If you are shipping an item to France to have repair work done, then the reason for shipping should be clearly noted on the commercial invoice.

Be sure to include the original Customs documentation with the shipment.

Customs duties and taxes may be payable on the items when they arrive in France for repair, as well as on the value of the repair when the goods arrive back in Canada.

Items Under Warranty

For items that aren’t under warranty or the warranty has expired, you would have to pay duties and taxes on the repair cost. Here’s a breakdown of how that works:

• Duty is applied to the total cost of the repair; and
• 20% Goods and Service Tax (VAT) is applied to the total cost of the repair + shipping cost + Insurance Amount

Sending Product for Repair to France:

If you’re sending your package for repair to France, include the following information on the parcel:

• The words "REPAIR & RETURN" are stated on the commercial invoice under General Description or Remarks
• Serial/Product number must be indicated under the Detailed Description of Goods section on the commercial invoice
• Copy of Repair Contract included with all your export documentation

NOTE: Goods that are no longer under warranty for repair may require duties and taxes to be paid when the shipment returns to Canada.

Returning Product After Repairs are Completed:

If your product has been repaired in Canada and is being returned back to France, ensure to do the following:

• Write "REPAIR & RETURN" on the commercial invoice in the General Description or Remarks section
• Indicate the value of the product INCLUDING the Cost of the Repair under the Detailed Description of Goods section
• Include the original shipping documents or tracking number from when the item was first exported to France

NOTE: If you don’t have the original tracking information or documentation then the recipient may be charged duties and taxes on the shipment.

Repair Checklist

• Commercial Invoice must clearly state under the General Description or Remarks section the following: "REPAIR & RETURN" and include the estimated time of return
• Include repair contract with shipment
• Serial or product number and the cost of repairs should be indicated under the Detailed Description of Goods section

Sources:
http://douane.gouv.fr/articles/a12331-tva-regime-applicable-aux-biens-reimportes
https://www.corintax.com/news/vat-goods-returned-to-france-for-repair-or-processing/

Temporary Imports

Temporary importation of certain goods into France, without incurring duties or taxes, is allowed for a period of up to 12 months. Make sure to clearly indicate the return date on the commercial invoice.

Goods that are often part of a temporary import include:

• Items that will be used or displayed at a fair, exhibition or event
• Scientific and professional equipment
• Commercial samples
• Tools and specialised equipment required for repairing, exploring, producing or manufacturing
• Materials and goods to be used for entertainment or during a public exhibition such as a trade show booth
• Equipment required to evaluate and test the operation of other goods and equipment

Qualifying for Duty & Tax Free Temporary Import

In order to import your goods duty and tax free into France, you can pick from 1 of the 3 Temporary Import Methods listed below.

Each option has its pros and cons. Regardless, each of the following methods requires you to complete a Commercial Invoice (CI). More details below.

In addition to 1 of the 3 items above, the following conditions must also be met in order to qualify for a duty and GST free exemption:

• The goods arrive and leave in the same condition, i.e. they undergo no repairs nor are they used in manufacturing
• Stay no longer than 12 months in France

• If the above conditions are not followed, duties and taxes will be charged as though the goods have been imported permanently.
• Your Customs broker can clear goods of a temporary nature (FedEx, UPS, DHL, etc. typically cannot clear goods of temporary nature)

Temporary Imports Checklist

• Commercial Invoice clearly stating 'Temporary Import'. This must be written in the General Description section and the Detailed Description of Goods. (see sample)
• The goods arrive and leave in the same condition, i.e. they undergo no repairs nor are they used in manufacturing
• Stay no longer than the period listed above
• Include your ATA Carnet with your shipment (if applicable)
• Include the expected return date or the date that it was originally received within the country (whichever applies)
• Any above listed items not listed in this checklist

Sources:
http://www.douane.gouv.fr/articles/a10858-regime-particulier-l-admission-temporaire
https://ec.europa.eu/taxation_customs/specific-use_en
https://www.tradecommissioner.gc.ca/france/market-facts-faits-sur-le-marche/7685.aspx?lang=eng

Permanent/Sold Goods

Occasional Shipper to France

If you ship occasionally to France (i.e. items you sold on eBay), there isn’t too much you need to do. You will need to:

• Include 3 copies of the Commercial Invoice with your shipment
• Provide a detailed description of the goods on the Commercial Invoice (in order to avoid customs delays).

NOTES: No EORI number needed if you are shipping as a private individual

Regular Shipper to France

If you regularly ship sold goods into France, we recommend you consult with a licensed customs broker in France. There may be some requirement that you will need to comply with such as obtaining an Economic Operator Registration and Identification (EORI) number.

CE Markings for Shipments to France

As France is part of the EU (European Union), certain products require CE (Conformité Européene) markings to be allowed entry into the country. This is generally for electronic equipment or Medical equipment. More information can be obtained here.

Sources:
https://www.tradecommissioner.gc.ca/france/market-facts-faits-sur-le-marche/7684.aspx?lang=eng.
http://www.douane.gouv.fr/articles/a13068-economic-operator-registration-and-identification-eori-number
https://en.portal.santandertrade.com/international-shipments/france/customs-procedures