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Tax free sales and remission tax

Tax free sales

Tax-free sales in the shops in duty-free areas are only available if you are leaving for a non-European Union country or for a French overseas department or territory. Quantitative tax-free exemptions (tobacco, alcohol, perfume, etc.) or customs values (€90) apply.

Remission of tax

Travellers, you have your usual residence in a non-European Union country or in an other country, the VAT can be deduced from the price of the goods that you buy in France.

Conditions :   

  • The goods that you buy must be retail purchases made as a visitor and must not be for business purposes
  • To be in France for less than 6 months.

Please note that not all shops are duty-free and some goods do not qualify for duty-free treatment. These include foodstuffs, manufactured tobacco products, unmounted precious stones and weapons.

How to obtain the remission of tax ?

The total value of your purchases (including VAT) in a single shop on the same day must be over €175.

When you make your purchase the retailer will give you a VAT refund form consisting of two sheets to be signed by the retailer and yourself, if you decide to use the VAT refund scheme. By signing them, you are undertaking to complete certain formalities.

The latter must be stamped by customs when you finally leave the European Union, within 3 months following the date of purchase, and the pink slip must be returned to the seller before this period expires. If you are unable to get your slip stamped by customs within this period, send it, together with supporting documents, to the following address :

Direction régionale des douanes et droits indirects
Fiscalité, transports et politiques fiscales communautaires (Bureau F/1)
11 rue des Deux Communes
93558 Montreuil
FRANCE

This information does not have any contractual value.