Customs Transfer of Residence

The one-time household move exemption for expats relocating to France is called:

English:

• "Duty and Tax Exemption for Transfer of Residence"
• Often referred to as "Transfer of Residence Relief" or "Household Goods Exemption"

French:

• "Exonération de droits et taxes pour déménagement de résidence"
• Commonly known as "Franchise pour déménagement" or "Exonération pour transfert de résidence"

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Overview of the Exemption

1. Purpose

This exemption allows individuals moving to France to import their used personal and household effects (furniture, clothing, books, appliances, etc.) duty-free and VAT-free, provided they meet certain conditions. It is designed to ease the financial burden of relocating.

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2. Eligibility Requirements

To qualify, you must:

• Be transferring your residence to France (not just visiting or staying temporarily).
• Have lived outside the EU for at least 12 consecutive months before the move.
• Intend to live in France for at least 12 months after the move.
• Import your goods within 12 months of your arrival in France.
• Use the goods for personal use (not for resale or commercial purposes).
• Own and have used the items for at least 6 months before the move (proof may be required).

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3. What Is Covered?

• Household goods: Furniture, appliances, linens, kitchenware, etc.
• Personal effects: Clothing, books, artwork, electronics, etc.
• Tools of trade: Equipment needed for your profession (e.g., musical instruments, office equipment).
• Vehicles: Cars, motorcycles, or bicycles (separate rules and documentation apply).

Note: New items or items purchased less than 6 months before the move may not qualify.

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4. What Is NOT Covered?

• Alcohol and tobacco (subject to separate duties and limits).
• Commercial goods (items intended for resale).
• Luxury items (e.g., jewelry, antiques, or high-value collectibles may require additional documentation or be subject to duties).
• Prohibited or restricted items (e.g., weapons, certain foods, plants, or endangered species products).

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5. Required Documentation

To claim the exemption, you will need:

• Passport or ID (to prove your identity and residency status).
• Proof of previous residence outside the EU (e.g., utility bills, rental agreement, or tax returns).
• Proof of new residence in France (e.g., lease, property deed, or utility bill).
• Detailed inventory list of all items being imported (as discussed earlier).
• Bill of Lading (B/L) or Air Waybill (AWB) from your shipping company.
• Customs declaration form (usually provided by your freight forwarder or shipping agent).

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6. Process

1. Prepare your inventory list and gather all required documents.
2. Ship your goods to France using a freight forwarder or shipping company.
3. Submit your documents to French customs (either directly or through your forwarder).
4. Customs will review your submission and may inspect your shipment.
5. Once approved, your goods will be released duty-free.

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7. Important Notes

• Timing: Your goods must arrive in France within 12 months of your own arrival.
• Partial Shipments: You can send your goods in multiple shipments, but all must arrive within the 12-month window.
• VAT Exemption: In addition to duty exemption, you are also exempt from VAT (usually 20% in France) on qualifying items.
• Professional Help: While not required, using a customs broker or freight forwarder experienced in "Transfer of Residence" can simplify the process and avoid delays.

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8. Official Resources

• French Customs (Douanes Françaises)
• European Commission: Transfer of Residence Relief

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Would you like help drafting a letter or checklist for your customs submission, or do you need clarification on any specific part of the process?