CUSTOMS AND FREIGHT GUIDE PARIS 2024
1st Version January 2023
© The Paris 2024 Organising Committee for the Olympic and Paralympic Games
1.3 About Paris 2024 Logistics
1.4 About French customs, the
Directorate-General of Customs, and Indirect Taxes
2 Customs regulations and
procedures
2.3 Formalities for European
citizens
2.3.1 Introduction of
goods into France from another Member State of the European Union
2.3.2 Dispatching goods from
France to another Member State of the European Union:
2.4 Formalities for citizens of
third countries
2.4.2 Import/export
procedure for cargo
2.4.3 Import/export
brought in by individuals in their luggage
3 Goods subject to restrictions
or specific procedures
3.1.1 Formalities
for European citizens
3.1.2 Formalities
for citizens from third countries
3.2 Food
products and foodstuffs
3.2.1 Products of animal
origin
3.2.2 Products of
non-animal origin
3.2.3 Foodstuff of
non-animal origin
3.3.2 Formalities
for European citizens
3.3.3 Formalities
for citizens from third countries
3.4 Medicines,
narcotics, and psychotropic drugs used for human consumption
3.4.2 Formalities
for European citizens
3.4.3 Formalities
for citizens from third countries
3.5 Medicinal
products for veterinary use
3.5.2 Formalities for
European citizens
3.5.3 Formalities for
citizens from third countries
3.6 Wooden
packaging and pallets
4 Technical
instructions for customs procedures
4.1.1 Communication of
data relating to the requested exemption
4.1.2 Communication of
data on the temporary admission request
4.1.3 Communication of
import VAT identification data-
4.2.1 Communication of
definitive export data
4.2.2 Communication of
re-export data following temporary admission
4.3 Technical
instructions on ATA carnets
4.4 Technical
instructions for customs declaration of travelers’ luggage
4.5 Instructions
on tax-free purchases in France for travelers from non-EU countries
6.1 Countries or regions
authorised to import horses into the European Union
6.2 List of Border Control Posts
(BCP) authorised to carry out checks on horses
6.3 Importation prohibitions or
restrictions on certain dog breeds
6.4 Countries exempted from rabies
serum antibody titer tests for “domestic carnivores”
Health certificate
of “domestic carnivores” for importation
Template – Weapons and ammunitions
Template –
Medicines, narcotics, and psychotropic drugs used for human consumption
Template –
Medicinal products for veterinary use
Template –
Inventory of definitively imported goods under duty-free
Template –
Inventory of goods imported under temporary admission
User’s guide for « Démarches Simplifiées »
Template: Invoice and Packing List
The Paris 2024 Customs and Freight
Guide is a reference document for the various stakeholders involved in the
Olympic and Paralympic Games. It contains everything you need to know regarding
customs regulations in force, as well as details of the procedures to follow
when importing and exporting goods.
The Paris 2024 customers and/or populations are grouped into categories as
follows:
o
Athletes,
National Olympic Committees (NOC), National Paralympic Committees (NPC) and
their staff,
o
International
Federations (IF), National Federations (NF) and their staff,
o
Olympic
and Paralympic families made up of executives of international and national
sports institutions — International Olympic Committee (IOC), International
Paralympic Committee (IPC),
o
Marketing
partners (TOP Partners, Premium Partners, Official Partners),
o
The
workforce, in particular logistics companies, services providers, and suppliers
of Paris 2024, as well as the Olympic Broadcasting Services (OBS) teams,
o
Media
(journalists, photographers, press agencies, TV broadcasters and right holders).
The clients of the
Paris 2024 Games are responsible for transporting their own goods and completing
all related customs formalities. In collaboration with the Paris 2024 official
customs representative, the Logistics Department (LOG) will provide high-quality
support to ensure goods move smoothly and clear customs efficiently, meeting
the deadlines and adhering to regulations in force.
This guide provides the
key information, to facilitate the procedures.
It presents only the
formalities applicable in mainland France. Indeed, French Polynesia, which will
host the surfing competition, has its own customs regulations, therefore we
have opted to draw up two separate customs and freight guides.
NB : This guide and should not under
any circumstances be regarded as a legal commitment.
The specific
regulations and procedures implemented for the Games and described in this
guide will no longer apply from 8 September 2025
If you have any
specific questions, we strongly advise you to contact:
o
The
registered customs representative (Logistics integrator) designated by Paris
2024 (customs.paris2024@cevalogistics.com) for any questions relating to
customs formalities (imports and exports) in connection with the Games.
o
The
customs authorities (douane-jo2024@douane.finances.gouv.fr) for any
regulatory issues or questions related to the online passenger customs
clearance website (“Démarches Simplifiées”).
o
Paris
2024 Logistics (log-customs@paris2024.org) for any questions regarding the organisation
of the Games and the content of this guide.
o
For
the NOC-NPC, you can also contact NCS (ncs@paris2024.org), for any general
question or comment regarding Paris 2024 Logistic Operations.
The 2024 Olympic Games and Paralympic
Games will take place in Paris from 26 July to 11 August 2024 and
from 28 August to 8 September 2024, respectively.
Paris 2024 is the Organising
Committee, responsible in particular for:
o
planning,
organising, financing, and delivering the Paris 2024 Games, as well as all
related events,
o
promoting
the Games in France and around the world,
o
getting
involved in initiatives to ensure the Paris 2024 Games are sustainable,
o
maximising
the positive impact and legacy of the Paris 2024 Games, in particular encouraging
people into sport and promoting inclusion,
The Games offer unparalleled
visibility to sport and the host country – watched by several billion viewers,
bringing together almost 15,000 athletes (10,500 competing at the Olympics, 4,350 competing
at the Paralympics), around 40,000 media representatives and more than 13 million
spectators.
It is the largest event in the
world, showcasing 28 Olympic sports and 4 additional sports held
across 39 competition venues (excluding football stadiums) and 22 Paralympic
sports at 18 venues. The Olympic and Paralympic Games are organised in an
integrated way, as a single project.
Sports events will take place throughout France
and French Polynesia for surfing events
Beyond the sporting events, the Games aim to
build a tangible and intangible heritage that is both sustainable and inclusive.
Paris 2024 is already putting in place initiatives
to grow involvement in sport as well as maximise economic impact and
sustainable development.
The maps of the Paris 2024 Games Venues can be
found below.
A branch of the French Ministry of Economy,
Finance and industrial and digital sovereignty, the customs service, known as
the Directorate-General of Customs and Indirect Taxes (DGDDI), is tasked with combating
trafficking and organised crime, providing tailored support for international
companies, and carrying out customs checks on imports and exports.
The customs service operates throughout France.
Headquartered in Montreuil, Seine-Saint-Denis, customs offices, and
surveillance brigades, split into 12 interregional directorates and 42 regional
directorates, maintain a presence at all entry and exit points (airports,
stations, ports, and land borders).
The geography of France means goods and people
enter and exit the country using air, sea, rail and road connections with third
countries but also from other EU countries.
The map below highlights the main entry and/or
exit points identified for the Paris 2024 Games.
The customs service harnesses the human and capital
resources it requires to carry out the specific nature of its duties. It
employs over 16,000 officers across two branches:
o
Civilian
officers carrying out customs checks on imports and exports;
o
Uniformed
and armed officers carrying out surveillance assignments throughout the country.
When people arrive in France, they will
probably come across both types of officers who may check the goods they are
carrying or importing.
Below
is a list of standard terms related to the Paris 2024 Games and customs.
Terms: |
Acronyms |
Definitions |
ATA carnet |
|
The ATA carnet (Temporary Admission) is an international customs
document that contains pre-prepared unified customs declaration forms and
permits duty-free and tax-free temporary import of goods for up to one year. |
Authorised economic operator |
AEO |
Status issued by customs to certain traders who may exempt them from the
financial guarantee on temporary admission operations. |
Border Control Post |
BCP |
Border post where veterinary and phytosanitary checks are carried out
by SIVEP and sanitary checks by the services of the DGCCRF or DGDDI. |
Customs duties |
|
Tax on goods entering or leaving the Customs Territory of the Union. |
Customs Territory of the Union |
CTU |
Customs Union consisting of the 27 European States. |
DELTA |
DELTA |
Online service enabling customs clearance operations to be carried out
for cargo and express freight shipments. |
“Démarches Simplifiées” |
|
Online service enabling customs clearance operations to be carried out
for passenger luggage. |
Directorate-General of Customs and Indirect Taxes |
DGDDI |
French administration responsible, in particular, for applying the
customs regulations of the European Union. |
European Union |
EU |
Union of 27 European States. |
Export |
|
Departure of goods to third countries, i.e. outside the European
Union. |
French Agency for Veterinary Medicinal Products |
ANMV |
Competent authority for imports and exports of veterinary medicines,
in liaison with DGAL. |
French Directorate-General of Food |
DGAL |
A directorate of the French Ministry of Agriculture and Food that
covers the quality and protection of plants, animal health and protection,
food safety, food supply and border checks. |
French National Agency for the Safety of Medicines and Health Products |
ANSM |
Competent authority for imports and exports of medicines intended for
human consumption. |
Import |
|
Entry into the European Union of goods from a third country. |
Import or export licence |
|
Document required to ship certain goods subject to customs control. |
Olympic and Paralympic Games / Olympic Games / Paralympic Games |
Games / OPG / OG-PG |
International sporting events bringing together athletes from around
the world to compete in different competitions. Organized, except for
compelling reasons of general interest, every 4 years. |
Organising Committee |
OCOG |
Entity responsible for organising the Olympic and Paralympic Games.
Hereinafter referred to as Paris 2024. |
Registered customs representative |
RDE |
Customs
clearance professionals who carry out, on behalf of another person and with
the customs authorities, the acts or formalities provided for by customs
legislation. |
Subject to VAT |
|
Persons who independently engage in an economic activity, whatever
their legal status, position regarding other taxes and the form or nature of
their activity, are subject to value added tax. |
Third countries |
|
Countries that are not members of the European Union. |
Transit declaration |
|
Transit
allows goods to be moved across several customs territories, up to the
internal customs office, under suspension of duties and taxes. |
Union Customs Code |
UCC |
Customs legislation applicable in the European Union and thus in
France. |
Veterinary and Phytosanitary Border Inspection Office |
SIVEP |
A national service consisting of border control posts (BCPs)
responsible for veterinary and phytosanitary import checks. |
Value added tax |
VAT |
VAT is an indirect tax on consumption levied on the purchase or
importation of goods into France. |
France is a member of the European Union (EU)
and as such is part of the Customs Territory of the Union.
People travelling from countries
belonging to the European Union may be subject to the reporting
formalities detailed in this guide.
People travelling from countries
outside the European Customs Union, known as third countries, are subject
to the customs formalities detailed in this guide.
In addition, please be aware that
customs formalities will differ depending on how the goods are transported and
whether they are:
► Transported as cargo (maritime containers, air freight,
etc.) with the assistance of a registered customs representative (RDE).
► Brought into the country by a person
in their luggage, i.e.,
when they enter or leave French soil.
The use of these customs procedures,
as well as the declaration procedures described in this guide, can only be
guaranteed if your goods are imported directly to France.
° Imports under Cargo, taking place
in other Member States of the European Union, must be covered by a transit
declaration to their places of use in France, to implement the customs
procedures detailed below and make the customs declaration to the competent
customs office.
° Traveller luggage, declared via
the “Démarches Simplifiées” platform, must be imported into France directly.
To make this guide easier to use,
the information has been grouped by country of origin and the way goods are
cleared. You can therefore refer directly to the relevant section(s):
o
Introduction
----------------------------------------------------------------------------------------à section 2.1
o
Prohibited
and restricted goods----------------------------------------------------------------à section 2.2
o
Formalities
for European citizens---------------------------------------------------------------à section 2.3
o
Formalities
for citizens of third countries-----------------------------------------------------à section 2.4
· Importing or exporting cargo-------------------------------------------------------à section 2.4.2
· Importing or exporting goods in
luggage----------------------------------------à section 2.4.3
Please note that if you are carrying sensitive
goods, you will also need to refer to the relevant section (3). These goods are subject to
special supervision and additional administrative formalities.
o
Live
animals -----------------------------------------------------------------------------------------à Section 3.1
o
Food
products and foodstuffs—Section -----------------------------------------------------à Section 3.2
o
Weapons
and ammunition ----------------------------------------------------------------------à Section 3.3
o
Medicinal
products for human consumption -----------------------------------------------à Section 3.4
o
Veterinary
medicinal products -----------------------------------------------------------------à Section 3.5
o
Wooden
packaging and pallets -----------------------------------------------------------------à Section 3.6
o
Donations
-------------------------------------------------------------------------------------------à Section 3.7
Unlike the principle of free
movement, imports and exports of certain goods are strictly prohibited because
of their sensitive nature.
In addition to the list provided
below, we invite you to consult the website of the European Commission, which
refers to the prohibitions and restrictions in force on imports and exports due
to sanctions against certain countries. In case of doubts or questions about
the applicable measures, we invite you to contact the French customs
authorities:
https://www.sanctionsmap.eu/#/main
These restrictions and prohibitions are
in place to:
o
protect
public health,
o
defend
order,
o
ensure
public safety,
o
and
safeguard national cultural and environmental heritage.
o
Imports:
· counterfeit goods,
· paedophile material: i.e., “objects
of any kind incorporating images or depictions of minors of a pornographic nature”,
· asbestos or products containing
asbestos,
· products containing certain
dangerous substances (e.g.: lead salts, nickel),
· plants, plant products and other
products (tree bark, seeds, land, and potting soil) the introduction of which
is prohibited in all Member States under Annex III of the amended Regulation
(EU) 2018/2019 and Annex VI of the amended Regulation (EU) 2019/2072,
· foodstuffs of animal origin that are
subject to prohibitions under the national or Community health rules in force
(for more information see section 3.2),
· polycarbonate infant feeding bottles
produced from 2.2-bis (4-hydroxyphenyl) propane also known as bisphenol A,
· skins or furs of cats and dogs and
any products containing such materials. Skins or furs of other animals can be
subject to restrictions or specific formalities, in case of importation of such
goods please contact the French customs administration.
o
Exports:
· counterfeit goods,
· paedophile material: i.e. “objects
of any kind incorporating images or depictions of minors of a pornographic nature”,
· asbestos or products containing
asbestos.
This part of the guide concerns:
o
Goods brought into France, for the Games, from
another country within the European Union.
o
Goods dispatched from France to other European Union countries at the end of the Games.
When a taxable person transfers goods they own
to France from another Member State of the European Union for the purpose of performing
their economic activity, VAT is normally
due, and the goods are also subject to VAT identification and declaration
formalities.
Nevertheless, certain goods transferred for the
Paris 2024 Olympic and Paralympic Games may be:
o
Exempt from VAT;
o
Exempt from VAT identification and
declaration formalities.
v
Goods
subject to quantity restrictions:
Quantities permitted for tobacco purchased
in a Member State of the European Union:
Product |
Quantity |
Cigarettes |
200 units (1
cartridge) |
Cigarillos |
100 units |
Cigars |
50 units |
Smoking tobacco |
250 g |
Quantities permitted for alcohol
products purchased in a Member State of the European Union:
Product |
Quantity |
Wine |
90 litres (of
which no more than 60 litres of sparkling wine) |
Beer |
110 litres |
Beverages with
an alcohol content above 22% |
10 litres |
Beverages with
an alcohol content of 22% or less |
20 litres |
Travellers under the age of 18 are excluded
from these allowances.
Conditions relating to the status of taxable
persons for VAT purposes and identification obligations
To determine to which obligations, you will
have to adhere or from which facilities you will be able to benefit, it is
first necessary to determine whether you are acting as a taxable person for VAT
purposes.
Reminder : A taxable person is a person, whatever their
legal status, independently carrying out an economic activity.
The subjection is assessed on the seller’s side
and not on the buyer’s side.
· You are a taxable person for VAT
purposes if you carry out economic transactions in France that are subject to
VAT (e.g.: sale of goods, provision of services, etc.).
· You are regarded as a non-taxable
person only if:
· Your operations are not carried out
as part of an economic activity.
You are an individual acting in a personal
capacity.
If you are regarded as a taxable person and are not exempt from identification or reporting
formalities, as detailed below, then:
You must
register for VAT in France before any goods are transferred.
NB: You register for VAT in France with:
· The Department of Foreign Business
Tax (SIEE) of the Tax Directorate for Non-Residents (DINR) if you are not based
in France.
· The Business Tax Department (SIE)
with territorial jurisdiction if you are based in France.
Please consult the following link (in French):
https://www.impots.gouv.fr/immatriculation-la-tva
Additional information regarding this
identification procedure will be available in the “tax guide”.
Log Chart 1: VAT registration process in France for
taxable persons :
I am a taxable person in France
Am I registered for VAT?
Option 1 — YES: Provide identification number
Option 2 — NO: Ask to be registered for VAT
If I am not established in France to the DINR SIEE /
If I am established in France to the SIE
Transferring goods by a non-taxable person for
VAT purposes
Goods transferred by individuals
acting in a personal capacity or by non-taxable entities are never subject to:
o
VAT,
o
Identification
obligations,
o
Reporting
obligations.
Transferring
goods by a taxable person for VAT purposes
§ Exemption by assimilation to the
customs procedure of temporary admission granted to third countries
You are not
subject to VAT or any identification or declaration formalities if the
following conditions are met i.e., if the goods are brought into France:
o
For
the purposes of the supply of services by the taxable person;
Regulation
The temporary admission procedure allows
goods to be imported temporarily under certain conditions, fully exempt from
duties and taxes: o
the goods must be re-exported
in an unaltered state, therefore excluding consumable goods, o
the period of use of the
goods may not exceed 24 months, o
the goods must comply with an authorised
use. Here
is a list of the goods and reasons for use eligible for temporary admission
(TA): o
Professional equipment: i.e., equipment and accessories
a natural or legal person requires in order to perform their job or a
specific duty (journalists, press team, doctor, etc.). To benefit from TA,
the equipment must be used by or under the supervision of the person or
entity introducing the equipment into France. o
Sports equipment: i.e., all training or competition
sports equipment, including specific equipment required by athletes competing
in the Paris 2024 Paralympic Games. o
Medical equipment: all medical equipment that is
not consumable, i.e., will be re-exported in an unaltered state and will not
be destroyed by use. The equipment must be used by or under the supervision
of the person or entity introducing it into France. o
Equipment for organising and
holding the event:
all goods required to hold the sports event, provided they are not
consumable, i.e., they will re-exported in an unaltered state and will not be
destroyed by use. o
Live animals. |
Means of transport.
o
Under
the same conditions of application as the customs procedure for temporary importation
if the goods come from a third country.
§ Exemption by assimilation to tax
exemptions granted to third countries
Transfers of goods that would
benefit from Community tax exemptions if they came from a third country to the
European Union are exempt from VAT.
Regulation
The exemptions allow certain types of goods, which are destined to be
consumed in the country after your departure, to be imported fully exempt from
customs duties and tax.
Several exemptions apply to goods transferred to organise and hold the
Olympic and Paralympic Games:
1. Exemptions for goods
brought into the country by travellers in their luggage.
2. Exemptions for
pharmaceutical products used in connection with international sporting events.
1. Exemptions for goods used
or consumed at an event:
·
Representative samples of goods on show in Games, including samples of
food and drink products, imported free of charge, and distributed free of
charge to persons involved in the Games, consumed by them and in quantities
that are reasonable given the scale of the event.
·
Materials used to build, fit, and decorate stands and any Games venues
(competition venues, training facilities, etc.).
·
Printed materials and other items supplied free of charge for
advertising, distributed free of charge, the value and quantity of which are
relative to the Games.
3. Exemptions for goods
offered with respect to certain international relations (cups, medals,
trophies, gifts, etc.).
4. Exemptions for equipment
and accessories to secure and protect goods during transport.
Exemptions for fodder and litter of animals.
In addition, if you do not perform any economic activity subject to VAT in France, you
will also be exempt from:
o
identification
obligations,
o
reporting
obligations.
However, if you do perform economic activities subject to VAT in France, you
will need to:
o
fulfil VAT identification
obligations,
o
complete the
declaration formalities for goods exempt from VAT, i.e., include them in
your standard turnover declaration (CA3).
§ Not benefiting from VAT exemptions:
You are then:
o
liable
for VAT,
o
under
the obligation to register for VAT purposes in France,
o
under the obligation
to make a standard
turnover declaration (CA3) in order to declare and pay VAT.
Log
Chart 2: Process for the introduction of European goods into France
Am I a taxable person?
Option 1 — NO
— Exemption from VAT
— Exemption from VAT registration
— Exemption from reporting formalities
Option 2 — YES - Am I registered for VAT?
Option 2-1 — NO - I request my registration
Option 2-2 — YES - I realize introductions of goods exempted by assimilation to the Temporary Admission
Option 2 - 2 - 1 — YES
— Exemption from VAT
— Exemption from VAT registration
— Exemption from reporting formalities
Option 2 -2 - 2 — NO - I realize introductions of goods exempted by assimilation to duty-free
• Option 2 - 2 - 2 - 1 — NO
— VAT Payment
— Obligation to register for VAT
— Reporting obligations on CA3
• Option 2 - 2 - 2 - 2 — YES - I carry out other economic activities falling within the scope of VAT
► NO
— Exemption from VAT
— Exemption from VAT registration
— Exemption from reporting formalities
► YES
— Exemption from VAT
— Obligation to register for VAT
— Reporting obligations on CA3
Illustration
— Case studies
Example 1:
Who: German Sports Federation.
What: Bringing fodder and animal feed into
France from Germany for consumption in France.
► If the German Sports Federation acts as a taxable person, this import will
be exempt from VAT.
► If the German Sports Federation does not carry out any other transactions
that could make it subject to VAT identification or declaration obligations,
it will be exempt from VAT
identification requirements and reporting obligations for the import.
Example 2:
Who: Belgian athlete.
What: Transferring sports equipment into France.
► The athlete is not considered to be
a taxable person for VAT purposes. Consequently, transferring equipment is not subject to VAT or
identification and reporting obligations.
Example
3:
Who: An Italian press agency.
What: Introducing journalistic or press material
into France.
► The Italian press agency is considered a taxable person. However,
if intended for temporary use in
France, the transfer of such equipment is to be treated as a temporary
admission. It is therefore not be subject to VAT, nor any obligation to
register for VAT purposes or reporting obligations.
Example 4:
Who: a Spanish TOP
partner.
What: introducing
goodies to be distributed free of charge in France.
► If the TOP partner acts as a taxable person, this
introduction will be exempt from VAT because it is treated as duty-free.
► If the TOP partner does
not carry out any other transactions that could make it subject to VAT
identification or declaration obligations, it will be exempt from VAT identification requirements and reporting
obligations for the import.
Example 5:
Who: a Dutch TOP
partner.
What: introducing
goods for sale in France in France.
► The Top partner becomes a taxable person carrying out an economic
transaction in France by selling promotional goods. This import is
therefore subject to VAT in France, meaning the partner must register for VAT in France and complete the compulsory reporting formalities.
Goods transferred
from France to another EU Member State may be exempt from VAT if they meet certain
conditions.
Conditions for
non-taxable persons expediting goods
Goods
expedited by individuals acting in a personal
capacity or by non-taxable entities are exempt from VAT and all reporting
formalities.
Conditions
for taxable persons expediting goods
Even if the
goods expedited are themselves exempt, every person taxable for VAT purposes
must:
declare its property transfers on their standard turnover declaration (CA3),
submit a
VAT summary statement to the customs administration within 10 working days following
the month in which the goods were transferred.
To do this,
you must:
· create a French customs account at douane.gouv:
https://www.douane.gouv.fr/mon-compte/creer,
· login to the DEBWEB2 service: https://www.douane.gouv.fr/debweb/cf.srv.
Statistical survey —
EMEBI:
You may also be asked
by customs to take part in a statistical survey. If this is the case, you will
be sent a letter to the headquarters of your entity stating the time you have
to reply to the survey. You must complete the survey monthly via the DEBWEB2
online service.
NB: if you do not trade any goods during the month in
question, you will still need to login to enter: “Months without a statistical
response”.
In principle, you may
be asked to take part if:
o You have a French VAT identification
number (required condition).
o If you trade more than EUR 460,000 in
goods during the current or previous year.
You can be asked
about:
o Goods imported into France from
another EU Member State.
o Goods exported from France to another
EU Member State.
Both.
To facilitate import and export procedures from
and to non-EU countries, one of only two customs procedures applies, depending
on the nature of the transfer, i.e., whether the goods are permanently
imported under duty-free or temporarily imported before being re-exported.
Exemption: In either case, your imports will not be
subject to customs duties or to other taxes including import VAT.
v Release for free circulation exemption
Exemptions make it possible to import certain
types of goods from outside the European Union with total relief from customs
duties and taxes. The goods imported are intended to be consumed in France.
NB: Goods imported under duty-free, which are not fully consumed during
the Games, must be re-exported to their country of origin.
Only goods that are officially donated may
remain on the national territory.
Five exemption categories apply for goods imported
for organising and running the Olympic and Paralympic Games:
1.
Exemption
for goods transported by travellers in their personal luggage
2.
Exemption
for pharmaceutical products used in connection with international sporting
events
3.
Exemption
for goods used or consumed at an event
4.
Exemption
for goods offered with respect to certain international relations (cups, medals,
ceremony gifts, etc.)
5.
Exemption
for fodder and litter of animals
The regulatory and procedural aspects of each
of these exemptions are detailed in the guide.
v Temporary admission
The temporary admission procedure allows for goods
from outside the European Union that will be re-exported in an unaltered state to
be temporarily imported with total relief from customs duties and taxes.
These goods are intended to be used in specific
cases determined by European legislation, in this case for a sports
competition, but also press activities and any other reason set out in this
guide.
You will therefore have to apply for
this import procedure for all goods not intended to remain in the Customs
Territory of the European Union (CTU).
Useful Information: The various
service providers (La Poste, Fedex, DHL, UPS, etc.) handling express cargo,
mail and parcels are responsible for completing customs formalities for you,
since they are fully integrated to the process.
The same procedures and formalities
apply to this method of importation.
Don’t hesitate to inform them
beforehand, in order to benefit from it.
Importing
cargo
“Cargo” can be defined as the import of goods
by sea, air, rail, or road containers, with the assistance of a logistics
integrator/ Registered Customs Representative.
As every stakeholder is responsible of its on
freight, the importer of record is always the person responsible for the importation
and use of the goods during the Games.
The applicable customs procedures are the
common ones.
Useful Information: “Cargo” imports also relate to containers
intended for storage in the Olympic Village and other competition venues.
v
Prohibited
items for shipping
o
all
goods listed in paragraph 2.2 of this guide,
o
narcotic,
and psychotropic drugs,
o
alcohol
products,
o
tobacco
and tobacco products,
o
fuel.
v
VAT
identification obligations
Imports are not
subject to import VAT, but there are, on certain cases, identification
obligations for VAT purposes on electronic customs declarations.
The VAT number always
concerns the importer of record and never the freight forwarder.
Useful information: A
taxable person is a person, whatever their legal status, independently carrying
out an economic activity on French soil.
The subjection is
assessed on the seller’s side and not on the buyer’s side.
·
You are a taxable person for VAT purposes if you carry
out economic transactions in France that are subject to VAT (e.g.: sale of
goods, provision of services, etc.).
·
You are regarded as a non-taxable person only if:
·
Your operations are not carried out as part of an
economic activity.
You are an individual
acting in a personal capacity.
· When you temporarily import goods that
are fully exempt from duties and taxes
· When you definitively import
goods exempt from customs
duties and VAT, three situations may arise:
1. You are a non-taxable person and
not registered for VAT purposes in France:
As you do not carry out any other economic activity subject to VAT in France, then you are not required to register
for VAT purposes in France.
2.
You
are a taxable person, but not registered for VAT purposes in France:
Provided that you do not carry out any other transactions subject
to VAT in France and you import only exempt goods, you are exempt from VAT registration in France.
NB: If, on the other hand, you carry out other
transactions subject VAT (purchases of goods, payment for services, etc.), you
must take the necessary steps to register for VAT in France with:
· The Department of Foreign Business
Tax (SIEE) of the Tax Directorate for Non-Residents (DINR) if you are not based
in France.
· The Business Tax Department (SIE)
with territorial jurisdiction if you are based in France.
Please consult the following link
(in French): https://www.impots.gouv.fr/immatriculation-la-tva .
Additional information relating to
this identification procedure will be available in the “tax guide”.
3. You are already registered for
VAT purposes in France, whether you are a taxable or non-taxable person:
You have no
further steps to take, but you will need to provide your VAT identification
number.
v Conditions for definitively
importing duty-free goods:
This section covers several categories of goods
that can be definitively imported free of customs duties and taxes via cargo
shipments:
Products used or consumed at an
exhibition or event
The following may be imported under
this exemption:
1. Representative samples of the goods on
show in the Games, including samples of food and drink products, imported free
of charge, and distributed free of charge to persons involved in the Games,
consumed by them and in quantities that are reasonable given the scale of the
event.
2. Materials to build, fit and decorate
stands and any Games venues (competition venues, training facilities, etc.).
3. Printed materials and other items
supplied free of charge for advertising, distributed free of charge, the value
and quantity of which are relative to the Games.
This exemption does not apply to:
- alcohol products,
- tobacco and tobacco products, fuel.
Honorary medals and awards
The following may be imported under
this exemption:
o
Cups,
medals, and similar articles that will be offered free of charge as part of the
Games.
o
Awards,
trophies, and souvenirs of symbolic and low value intended to be distributed
free of charge to persons who do not live in a Member State of the European
Union and which by their nature, value and other characteristics serve no
commercial purpose.
To be exempt, the products must be imported by
the beneficiaries or donors themselves, accompanied by a statement, certificate,
or declaration from the donor, or bear a particular commemorative inscription and
not reflect, by their nature and quality, any commercial purpose.
Gifts
received in the context of international relations
The following may be imported under this
exemption:
o
Items
imported by people visiting France in an official capacity who intend to give
them as gifts to the hosts.
o
Gifts
given as a sign of friendship or goodwill, on behalf of an official authority
or a group carrying out tasks in the public interest in a third country to an
official authority, public authority or group carrying out tasks in the public
interest in France to receive such goods exempt from taxes (e.g.: sports
federations).
These gifts
can be significant objects such as statues or goods considered items of “Heritage”.
The gifts must remain on French soil after the Games. Gifts
stated in this part shall not be goodies.
The
exemption applies to articles that are not:
o
Offered
on a regular basis.
o
Representative,
by their nature, value or quality, of any commercial concern.
o
Intended
to be used for commercial purposes.
This exemption does not apply to:
o
- alcohol products,
o
- tobacco and tobacco products, fuel.
Materials and accessories for securing
and protecting goods during transport
Various materials such as ropes, straw, cloths,
paper, cardboard, wood, and plastic used to secure or protect (including
thermal protection) goods during transport that are not normally reusable may
be imported under this exemption.
Litter, fodder, and feed for animals during
transport
Litter, fodder, and feed of any kind on board
the means of transport and used to look after and feed animals throughout the
journey may be imported under this exemption.
NB: Goods imported under duty-free, which are not fully consumed during
the Games, must be re-exported to their country of origin.
Their resale following the holding of the event
is prohibited!
Only goods that are officially donated may
remain on the national territory.
· Conditions of Temporary Admission:
To benefit
from the temporary admission scheme, you must:
· apply for the benefit of the procedure
on the customs declaration,
· allow the identification of the goods,
· comply with specific conditions of
use laid down for certain types of goods and mentioned below,
· keep the goods in the same state, without
undergoing any modifications other than:
· their normal depreciation,
· a need for repair that appeared after
the importation and necessary for their continued use,
· comply with the delay set by the
customs authorities or request an extension of that period before its expiry,
· re-export the goods or request
regularisation of the procedure in the event of accidental destruction of the
goods (including, for example, the death of a horse).
Useful information: To
be eligible for the temporary admission procedure you must normally provide a
guarantee.
As a
result, it is recommended people importing by Cargo goods under temporary
admission for the 2024 Games ask for the guarantee to be supported by the
Registered Customs representative carrying out the customs formalities on your
behalf.
A guarantee
waiver will be granted if you work with a registered customs representative
with the status of Authorised Economic Operator (AEO). The official integrator
appointed by Paris 2024, offers this service at no additional cost.
This section covers several
categories of goods which may be imported under temporary admission by means of
cargo shipment, fully exempt from duties and taxes.
Sports equipment
All sports equipment required for training and
competition, including special equipment required by athletes competing in the Paris
2024 Paralympic Games.
Animals
All animals shall be admitted.
Medical equipment
All medical equipment that are not consumable, i.e., they will be re-exported in an unaltered state and
will not be destroyed by use, are eligible.
The equipment must be used by the person
importing it or under their supervision.
Temporary admission does not apply to:
- bandages,
compresses, straps, etc.,
- medicinal
products or food supplements,
- disposable
equipment such as syringes.
Reminder: This type of equipment may be imported under the duty-free procedure.
(As mentioned above)
Equipment required to organise and run the event:
All goods required to run the sporting event,
provided they are not consumable, i.e. that they will be re-exported in an
unaltered state and will not be destroyed by use.
Temporary admission does not apply
to:
- paper,
envelopes, etc.,
- ink,
paint, etc.,
- light
bulbs.
Reminder: This type of equipment may be imported under
the duty-free procedure.
(As mentioned above)
Journalistic/press/photography/radio/television
equipment
All goods required for carrying out
professional duties, such as computers, tablets, cameras, microphones, OB vans,
etc.
The equipment must be used by the person
importing it or under their supervision.
Means of transport
(road vehicles, motorcycles, ships, and other
aircrafts) are also admitted under temporary admission. For the Games, it is
recommended to declare them via a normal customs declaration or via an ATA
carnet.
Log Chart 3: Steps of the import process for
third countries cargo
Am I subject to VAT registration?
O1 = YES -> am
I registered for VAT purposes?
O2 = NO -> I
make the request
Step 1: Will the goods be
consumed during the stay? ->
01 = YES -> Duty-free
imports
- products used or consumed at an exhibition or similar
event
- honorary medals and awards
- gifts received in the context of international relations
- materials and accessories for securing and protecting
goods during transport
- litter, fodder, and feed for animals
during transport
O2 = NO ->
Temporary Admission
- sports equipment
- animals
- medical equipment
- equipment required to organise and run the event
- journalistic/press/photography/radio/television/broadcasting
equipment
Step 2: Contact a Registered
Customs Representative (RCR)
Step 3: Provide
mandatory/useful documents
- pro forma invoice/any other supporting document proving
the value;
- packing list;
- transport documents;
- mandatory documents if required by the type of goods
(e.g., weapons, animals, etc.).
Step 4: Provide my VAT
number, if necessary
Step 5: Transport of the
goods
Step 6: Submission of the
electronic customs declaration by the RCR
Step 7: Validation of the
declaration by the French customs services
Step 8: Delivery on site
Exporting cargo
Export and re-export procedures are not subject to duties and taxes.
· Prohibited and restricted items for
shipping
o
all
goods listed in paragraph 2.2 of this guide,
o
medicines,
narcotic, and psychotropic drugs,
o
alcohol
products,
o
tobacco
and tobacco products,
o
duty-free
goods purchased.
Conditions
for definitively exporting goods from the Customs Territory of the European
Union
Export formalities concern only goods sent to countries outside the
European Union.
They mainly concern goods:
o imported duty-free that have not
been consumed,
o goods acquired on French soil during
the Games.
In principle, the exporter must be based
in the Customs Territory of the Union, but if domiciled outside the European
Union, then within the framework of the export formalities carried out:
o
by
the official integrator designated by Paris 2024, the latter will assume the
‘role’ of exporter,
o
by
another Registered Customs Representative, it must be ensured that the latter
will accept this ‘role’.
Exported goods are subject to export
formalities at a customs office known as the office of export and exit formalities from the European Union at a
custom known as the office of exit.
NB: The exporter is responsible for properly completing the export
operation until the goods leave the Customs Territory of the Union.
è An export operation therefore takes place
in two stages:
Export formalities at the customs office of
export:
These formalities must be completed at the customs office covering the area in which you
have been staying or where the goods were packed or loaded into the means of
transport or container.
The customs office of export
processes the export declaration and issues the authorisation for the removal
of the goods, known as the release for export.
The goods in question must then
leave the European Union in the state in which they were presented at the time
the export declaration was accepted.
They must be accompanied, up to the
point of exit from the European Union, by the Export Accompanying Document (EAD).
· Exit checks on goods leaving the
European Union at the office of exit:
The customs office of exit is the office
through which the goods leave the Customs Territory of the European Union. It is
responsible for ensuring the export formalities have been completed and that
the goods declared for export have left the European Union.
The office of exit then confirms the
exit of the goods to the customs office of export, which issues the electronic
exit certification.
v Conditions of re-export of goods
placed under temporary admission
All customs declarations for
temporary importation made electronically for cargo shipments must be subject
to an electronic re-export declaration to the competent custom office.
Unlike export operations, re-export
operations do not require the person carrying out the operations to be based
within the Union.
In case of accidental destruction
or, for example, of a deceased animal, you must contact the customs office at
which you carried out your importation, to regularise your temporary admission.
Log Chart 4: Steps of the export process for
third countries cargo
Has the goods been imported temporarily?
OPTION YES Discharge of TA
Step 1: Contact a Registered Customs Representative (RCR)
Step 2: Provide information about the temporary import declaration(s)
Step 3: Provide mandatory/useful documents
- pro forma invoice or any other supporting document of value;
- import declaration(s);
- transport documents;
- mandatory documents if required by the type of goods (e.g. weapons).
Step 4: Submission of the electronic customs declaration by the RCR to
the discharge customs office
Step 5: Validation of the declaration by the French customs services
Step 6: Export
OPTIOIN NO = non-consumed duty-free imported goods or
purchased ones
Step 1: Contact a Registered Customs Representative (RCR)
Step 2: Provide mandatory/useful documents
- pro forma invoice or any other supporting document of value;
- transport documents.
- mandatory documents if required by the type of goods (e.g. weapons).
Step 3: Submission of the electronic
customs declaration by the RCR) to the export customs office
Step 4: Validation of the declaration
by the export customs office
Step 5: Movement of goods to point of
exit (EAD)
Step 6: Notification by the RCR to
the exit customs office
Step 7: Export
Passenger cargo can be defined as goods imported
by a traveller in their personal luggage, i.e., transported by a person
when entering or leaving French soil.
The applicable declaration procedures are less
complex than those presented for cargo shipments.
Imports - luggage
§
Obligation
to declare cash, securities and valuables – DALIA
Any person carrying
cash, negotiable instruments (cheques, travellers’ cheques, bonds, money orders,
etc.) or gold, worth EUR 10,000 or more, irrespective of whether they own them,
must complete an online declaration up to 30 days before they travel and at the
latest before crossing the border (travelling in and/or out of France): https://www.douane.gouv.fr/dalia/Dalia.jsp?
1.
Log on DALIA
: click on « Déposer une nouvelle déclaration » (File a new declaration).
2. Create a DALIA account or connect
via France Connect, Google or Facebook for
greater flexibility. You will be able to:
-
consult
your previous declarations,
-
amend
or cancel your declarations before crossing the border,
-
declare
online more rapidly for your next trips.
3. Otherwise, you can declare without
creating a DALIA account.
4. Fill and validate your declaration
of cash and cash equivalents online before crossing
the border.
5. Print or download your declaration
of cash and cash equivalents: if you are controlled by customs, you must present this declaration, either in
printed form or on a screen (smartphone,
tablet, laptop, etc.).
· Goods prohibited in luggage
All goods
listed in paragraph 2.2 of this guide.
· Goods subject to quantity
restrictions
Quantities permitted for tobacco
bought in a country which is not a Member State of the European Union:
Product |
Quantity |
Cigarettes |
200 units (1
cartridge) |
Cigarillos |
100 units |
Cigars |
50 units |
Smoking tobacco |
250 g |
Quantities permitted for alcoholic beverages purchased in a
country which is not a Member State of the European Union:
Product |
Quantity |
Still wine
(non-sparkling) |
4 litres |
Beer |
16 litres |
Beverages with
an alcohol content above 22% |
1 litre |
Beverages with
an alcohol content of 22% or less |
2 litres |
Travellers under the age of 18 are excluded
from these allowances.
v Conditions for definitive duty-free importation
The
following goods may be definitively imported free of customs duties and taxes in
a person’s luggage:
· pharmaceutical or veterinary
products, used at an international sporting event and imported by health professionals,
· goods transported for personal use,
containing personal medicines,
· awards and medals.
v
Conditions
for temporary
admission
To benefit
from the temporary admission scheme, you must:
·
apply for the benefit of the procedure
on the online form,
·
allow the identification of the goods,
·
comply with specific conditions of
use laid down for certain types of goods and mentioned below,
·
keep the goods in the same state,
without undergoing any modifications other than:
·
their normal depreciation,
·
a need for repair that appeared after
the importation and necessary for their continued use.
comply with the delay set by
the customs authorities or request an extension of that period before its
expiry,
re-export the goods or request
regularisation of the procedure in the event of accidental destruction of the
goods (including, for example, the death of an animal).
The following goods may be imported under
temporary admission in a person’s luggage, fully exempt from duties and taxes:
Including special equipment required by athletes competing in the Paris 2024
Paralympic Games,
NB: Horses cannot be declared as luggage whatever the mean of transport,
only as cargo.
All medical equipment that is not consumable, i.e., they will be
re-exported in an unaltered state and will not be destroyed by use, are
eligible.
The equipment must be used by the person importing it or under their
supervision.
Temporary admission does not apply
to:
- bandages,
compresses, straps, etc.,
- medicinal
products or food supplements,
- disposable
equipment such as syringes.
Reminder: This type of equipment may be imported under
the duty-free procedure.
(As mentioned above)
All goods required for carrying out professional duties, such as
computers, tablets, cameras, microphones, etc., are eligible.
The equipment must be used by the person importing it or under their
supervision.
v Declaration formalities for travellers’
luggage
You must
fill out a form on “Démarches Simplifiées” to declare goods being transported
in your luggage, whether they are intended to be consumed on French soil or to
be re-exported with you (see section 4.4).
The link to
the form will be available later. The platform is not currently open.
The import
form sets out the two abovementioned procedures:
o
duty-free,
o
temporary
admission.
Once you have completed the form, it
must be validated to be sent to the customs service responsible for the
approval. It must contain your accreditation number/pre-valid card number.
Tips: However, to anticipate your reporting
obligation, you can fill out a draft and have it pre-approved while you are
waiting for this number to be issued.
When you arrive on French soil, you may
have to provide customs with the approval receipt if requested, together
with the supporting documents attached to the form, as proof of having
completed the declaration formalities.
NB: Travellers importing
o weapons
and ammunition,
o domestic
animals,
for the Games must report to customs
so their equipment may be checked.
If it is
impossible for you to have access to “Démarches Simplifiées” for technical
reasons, you must, as soon as you arrive in France and accompanied by the
goods, present to the customs authorities:
v An inventory of goods definitively
imported duty-free in accordance with.
v Form 71-01 duly completed for goods
imported temporarily, accompanied by an inventory if necessary
For the
temporary importation of goods exclusively, you can also choose to use an ATA
carnet, in accordance with the procedure described in section 4.3
Log Chart 5: Steps of the import process for
non-European goods in traveller luggage
Step 1: Prepare the relevant information, the necessary documents and
log in to “Démarches Simplifiées” (see technical sheet 4.4).
Step 2: Fill out the dedicated Impot form based on the goods you are
transporting
Step 2.1 General information
including accreditation number
Step 2.2 Duty-Free
· pharmaceutical or veterinary
products, used at an international sporting event and imported by health
professionals
· goods transported for personal use,
containing personal medicines
· awards and medals
Step 2.3 Temporary Admission
• sports equipment
• animals
• medical equipment
• journalistic/press/photography/radio/television/broadcasting equipment
Step 2.4 Specific Goods
• Firearms, ammunition, and their components
• animals
• medicines
Step 3: Validation of the form containing the accreditation number for
transmission to customs
Step 4: Instruction by customs services
Step 5: Notification by customs services
Accepted
Refused (accompanied by customs
services)
Step 6: Travel to France
Step 7: Luggage retrieval
Step 8: Customs checks -> presentation of validation receipt and
goods:
mandatory
check for the specific goods listed
inspection if
requested by the custom authority
Step 9: Exit from Airport/Railway Station/Port/Road Border Point
Exports - luggage
v Goods prohibited in luggage
o
All
goods listed in paragraph 2.2 of this guide.
v Conditions for definitively exporting
goods from the Customs Territory of the European Union
Customs formalities for people exporting goods,
which had previously been imported, exempt from duties and taxes, and not
entirely consumed or goods purchased during the stay, must be carried out by
crossing the border.
No forms or documents are required by customs.
v Conditions for re-exporting goods
placed under temporary admission
All goods covered by an import customs
declaration for temporary admission on the “Démarches Simplifiées” website must
also be covered by a re-export declaration on the same website, with the
re-export form.
The number of the import form must be
communicated.
NB: Travelers who re-export arms and ammunition and who hold an export
license (see Section 3.3) must report to the customs authorities for control
purposes.
Log
Chart 6: Steps of the export process for non-European goods in traveller
luggage
Step 1:
Will all goods be re-exported?
1.1 NO = Request regularisation of
the temporary admission procedure in the event of:
- accidental destruction of the goods,
- official donation (section 3.7)
1.2 YES = Step 2
Step 2:
Prepare the relevant information, the necessary documents and log in to “Démarches
Simplifiées” (see technical sheet 4.4).
Step 3: Fill in the dedicated re-export form:
Step 3.1 General information
including accreditation number
Step 3.2 Temporary Admission ->
All previously imported material
Step 3.3 Specific Goods -> Firearms,
ammunition, and their components
Step 4:
Validation of the form containing the accreditation number for transmission to
customs
Step 5:
Instruction by customs services
Step 6: Notification by customs services
Accepted / Refused (accompanied by customs services)
Step 7: Customs checks -> presentation of validation receipt and
goods:
mandatory check for the specific goods listed,
inspection if requested by the custom authority
Step 8:
Exit the customs territory of the European Union.
This section sets out the relevant
information regarding imports and exports of live animals. Depending on your country
of origin, you can refer directly to the following paragraphs:
o
For
European citizens
-------------------------------------------------------------------------> section
3.1.1