Goods for a 2nd Home

Disclaimer

Lynn Whitmore and the 180days team are not responsible for the accuracy of this information that has been provided by the Douane. We have no way of checking its veracity. 

IMPORTATION OF GOODS INTENDED TO EQUIP A SECONDARY RESIDENCE IN FRANCE

Introduction

As at August 2021 the Douane are turning a blind eye but technically the following is the position based on correspondence between Lynn Whitmore and the Douane in April 2021

• Unfortunately, since the publication of EC regulation 274/2008, no tax exemption is granted for the importation, from a third country, of furniture intended for the fitting out of a secondary residence 

• You will in future have to pay 20% TVA on all items that do not come within the Personal Effects and Personal Allowances categories. Smaller household items may come within your Personal Allowances but items clearly for permanent export to furnish a French home such as furniture, tools, kitchen equipment, construction materials etc clearly do not, and will have to be declared.

• In future, you may be required to pay customs duties on non-personal items exceeding a total of 1200€ if you cannot prove their origin as UK or EU.

• If applicable, you must also provide any invoices issued for the transportation of your items including any insurance you may have taken out. 

Paperwork

For this purpose, you must provide the customs service with

1. An accurate list of the imported goods and their value. For new or nearly new items, evidence (eg invoices) of their value must be presented. For older, used items an estimated value must be attributed which will be contested by the Douane if unrealistic,  AND

2. An attestation proving that you are the owner of your secondary residence or that you are an occupier for a period of one or two years, depending on the case: certificate from the municipal authority, notarized certificate, certificate from the landlord or any other document that proves this.

The following is an example of an inventory you must draw up in triplicate (print off THREE copies):

• Your name, first name, address in the UK

• Your address in France

• The list of objects imported into your second home (quantities, weight, estimated value).

Example :

• 1 sofa - 100 kg - Value: 700 euros

• 1 box of clothes - 5kg - Value : 80 euros

• ............ Etc .......

• Total = 2 parcels - 105 kg - 780 euros

• Date and signature

• PAGE 1 / X

Smaller items may be considered within your Personal Effects or Personal Allowances

Further information

• See www.douane.gouv.fr  section Individuals > You are moving - In Metropolitan France which you can access here

• The relevant legislation is EU Regulation 274/2008. The import of furniture etc to a secondary home is specified by name. It states that no tax exemption is relevant as "the economic benefits of a duty relief for imports of household effects for furnishing a secondary residence is small in comparison with the supplementary costs of controls. It is therefore appropriate to delete the provisions concerning the customs duty relief for those goods". See Paragraph 2 of eur-lex.europa.eu/legal-content/EN/3A32008R0274