If you are moving house to France on a permanent basis and you have been living outside the European Union for the last twelve (12) months prior to your arrival in France, you may import personal effects as well as household effects free of duty and tax, provided you meet the following conditions:
- Those articles have been for your use for at least six (6) months before the date of your change of residence;
- Each of those articles is itemized in a comprehensive list, in duplicate, signed and dated, of the goods you are importing into France as part of your moving (in one or more shipments), with the identification of their value;
- You are in a position to prove, to the satisfaction of Customs, that you have been living outside the European Union for at least one (1) year prior to your moving to France and that you are going to settle down in France on a permanent basis.
To meet the last requirement, an attestation (a “certificat de changement de résidence”) from a French Consulate General is the most convenient document. You will need to back up your application for the attestation with some documents which can prove that you are going to settle down in France (i.e. such a letter from the employer, application to get French Resident Card – “Carte de séjour”, etc…).
Once you have imported your personal effects and your household goods (free of duty and tax as part of your moving to France), please note that those may not be sold or otherwise disposed of for a period of one (1) year after they have been cleared through Customs, unless duties and taxes are paid at the applicable rate. Duties and taxes must be paid before the sale is completed.