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

1.2 Key contacts

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.

1.3 About Paris 2024 Logistics

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.

1.4 About French customs, the Directorate-General of Customs, and Indirect Taxes

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.

1.5 Glossary

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.

2 Customs regulations and procedures

2.1 Introduction

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

2.2 Prohibited goods

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.

2.3 Formalities for European citizens

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.

2.3.1 Introduction of goods into France from another Member State of the European Union

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.

2.3.2 Dispatching goods from France to another Member State of the European Union:

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.

2.4 Formalities for citizens of third countries

2.4.1 Introduction

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.

2.4.2 Import/export procedure for cargo

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

You are not required to register for VAT purposes in France or complete any declaration formalities for VAT purposes.

· 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

2.4.3 Import/export brought in by individuals in their luggage

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:

sports equipment

Including special equipment required by athletes competing in the Paris 2024 Paralympic Games,

animals

NB: Horses cannot be declared as luggage whatever the mean of transport, only as cargo.

Medical equipment

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)

Journalistic/press/photography/radio/television equipment

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.

3 Goods subject to restrictions or specific procedures

3.1 Live animals

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