Under certain conditions, tourists visiting France may be exempt from paying value-added tax (VAT). Who are the buyers concerned? For which products? What is the procedure to follow? We explain: for instance, you can bring your CBD legal products with you on holidays, for instance from Czech Republic and you can find them in CBD shops online, such as Justbob. 

Who are the buyers concerned?

Purchasers must meet three conditions to qualify for tax relief:

• they must be ordinarily resident in a non-EU or non-EU country,
• be at least 16 years old,
• be visiting France for less than six months.

For which products and how much?

• The goods purchased must be retail, tourist and non-commercial. 
• There is no limit on the number of products purchased to qualify for tax relief.
• The value of the purchases, including VAT, must be over €100 and have been made in the same shop on the same day.

Because of their characteristics, some goods are not eligible for tax relief. These include manufactured tobacco, arms and ammunition, cultural goods, petroleum products and private vehicles.

Useful information 

Only certain retailers offer tax-free sales. They can have a “Détaxe électronique” sticker affixed to the front of their shops.

What procedure should I follow?

You have to follow some simple procedures to benefit from the tax-free sales:

1. At the time of purchase

The retailer can grant the tax exemption directly at the time of purchase, in which case the sale is made tax-free (HT).

Alternatively, the sale includes tax, and the VAT is refunded when the goods leave the European Union. The seller must issue an export sales note bearing a barcode. Both the seller and the customer must sign it. This slip is then validated on departure.

Interesting facts: VAT is often not fully reimbursed because the shop charges an administration fee. Ask the shop for more information.

2. On departure

Export sales slips must be obtained with a visa at the PABLO terminals, usually in international airports, ports, border stations, and customs posts.

The buyer must scan the barcode at the PABLO terminal to validate the packing slip. 

Electronic validation of the packing slip means that the retailer is informed when the goods have been dispatched and can quickly refund the VAT to the customer (by card or bank transfer, for example). 

If the customer has opted for a cash refund, they must go to the refund office close to the validation site. The nearest refund office is indicated by the terminal or by posters.

Goods must be removed from the EU before the end of the third month following the date of purchase.

Going on holiday in Europe: the 10 most frequently asked by travellers

As holidaymakers head off on their travels, French customs is launching its annual information campaign for travellers: Travel in peace. 

Customs’ number one tip is to find out before you leave what formalities need to be completed and what you should or shouldn’t pack for the outward and return journeys.

Except for counterfeit goods, which are prohibited, our recommendations do not apply to the type of clothing you should wear, as, unfortunately, customs cannot help you with weather forecasts. On the other hand, we have listed below the main questions travellers ask about our services: 

Duty-free allowances

This term refers to the goods, in quantity or value, that you can bring back to France without paying duties and taxes.

Detax

For travellers whose usual residence is outside the EU, VAT can be deducted from the price of goods purchased in France and reimbursed by the retailer once proof of exit has been provided. If you make purchases outside the EU, similar provisions may apply. Find out more from the customs authorities in the country concerned.

Andorra

Under agreements between the European Union and Andorra, certain products benefit from specific duty-free allowances in terms of value or quantity.

Identity papers

Contrary to popular belief, you only sometimes present your identity papers to customs when crossing the border, but to the border police (PAF). The regulations applicable to identity documents fall within the remit of the border police and the prefectures. However, as we are often asked this question, you will also find helpful links on our website:

Pets

Our animal friends should also be able to travel with peace of mind and in compliance with the law. To protect and preserve European territory from certain diseases, such as rabies or avian flu, special rules, particularly health rules, apply when you cross a border with an animal. To protect you and Europe as a whole from these diseases, customs check pets arriving in the European Union.

Cash

Cash, cheques, traveller’s cheques, money orders, promissory notes, gold, and prepaid cards worth €10,000 or more (or the equivalent in foreign currency) must be declared to customs. This formality, which is simple and free of charge, is designed to combat money laundering.

Medicines

Suppose you are carrying medicines with you when you travel. In that case, the quantity carried must not exceed personal use corresponding either to the duration of treatment stipulated in the doctor’s prescription or, in the absence of a prescription, to three months’ treatment.