Section VIII: Imports

I. – 1. Imports of goods are subject to value added tax. 2. The following are considered to be imports of goods: a. the entry into France of goods originating in or coming from a State or territory not belonging to the European Union, and which have not been released for free circulation, or of goods coming from a territory referred to in 1° of Article 256-0 of another Member…

The tax base is made up of the value defined by customs legislation in accordance with the Community regulations in force. However, the tax base shall include: 1° Taxes, duties, levies and other taxes that are due as a result of the importation, with the exception of value added tax itself; 2° Incidental costs, such as commission, packaging, transport and insurance costs incurred up to the first place of destination…

Goods that are temporarily exported and reimported after having undergone repair, processing, adaptation, alteration or working outside the territory of the Member States of the European Community are subject to tax, upon reimportation, on the value of the goods and services supplied by the supplier.

1. On importation, the chargeable event occurs and the tax becomes chargeable at the time when the goods are deemed to be imported, within the meaning of 2 of I of Article 291. The import declaration means the customs declaration, within the meaning of Article 5(12) of the Union Customs Code, including for the trade referred to in Article 1(3) of the same code. 2. The person liable for the…

Non-taxable legal entities that have paid value added tax on the importation of a good may obtain a refund of the tax if they dispatch or transport that good to another Member State of the European Community, provided they can prove that the intra-Community acquisition was subject to value added tax in that State.

I. – The provisions of this article shall apply, regardless of their place of establishment, to undertakings which, in their capacity as online platform operators, put persons in contact at a distance, by electronic means, with a view to the sale of a good, the provision of a service or the exchange or sharing of a good or service. II. – Where there are grounds for suspecting that a person,…

I.-In accordance with 4° of 2 of Article 293 A, the persons mentioned in II who lodge the import declaration or who appoint the person who lodges the declaration for this purpose may opt to be liable for value added tax on importation. They exercise this option by indicating their valid identifier, as provided for in article 286 ter, on the import declaration. II.-The following may opt, where they are…