Customs Duties on Personal Belongings When Moving to France Permanently

Relocating to France is already a paperwork marathon: visa, residence permit, housing search, bank account, school enrollment and more. Yet a surprisingly common blind spot is French customs (Douane) clearance for the furniture, clothes, electronics and sometimes even the car you are bringing from abroad. Misunderstanding the rules can leave you with a four-figure tax bill at the border or, worse, a container blocked in Le Havre for weeks.

This guide explains in plain English how customs duties and VAT work when you move your personal belongings to France permanently in 2025. You will learn:

• Who qualifies for the total tax exemption on household goods.
• Which items are excluded or capped (alcohol, tools, vehicles, company machines).
• The documents French customs officers will ask for.
• The step-by-step process for air freight, sea freight and accompanied luggage.
• How to avoid the three most frequent pitfalls we see in ImmiFrance cases.

By the end, you will know exactly how to prepare your inventory and immigration papers so your container glides through customs—and you can focus on settling into your new French life.

1. The Legal Basis for Duty-Free Entry of Household Goods

French customs duties are harmonised at EU level under Council Regulation (EC) 1186/2009, often called the Personal Property Relief Regulation. Articles 3 to 11 grant a full exemption from customs duties and import VAT on household effects when a person transfers his or her normal residence to the European Union.

France transposed this regulation into its national Customs Code (Code des Douanes, article 291-I). In practice, once the Douane confirms the transfer of residence, both the 10 percent customs duty and the 20 percent French VAT are waived.

Key Eligibility Conditions

1. You have lived outside the EU for at least 12 consecutive months.
2. You are moving your primary residence to France on a permanent basis.
3. Your goods have been in your personal use for at least six months before shipping.
4. They arrive in France within 12 months of the effective date of residence transfer.
5. You keep and use the goods in France for at least 12 months after import. Resale violates the exemption and triggers retroactive duties.

2. Which Personal Belongings Qualify?

Almost everything found in an ordinary household is covered: furniture, linen, kitchenware, books, personal electronics, bicycles, musical instruments, clothing, sports equipment and even pets.

However, some categories are excluded or subject to special rules:

Category	Duty-Free?	Notes
Alcohol & tobacco	No	Normal traveler allowances only (4 L wine, 16 L beer, etc.).
Commercial equipment	No	Machines, tools or inventory used for a business are taxable.
Professional camera & audio gear	Capped	Up to one unit per person may pass as personal use; studios taxed.
Company vehicle	No	Must be registered in your name for 6 months to qualify.
Luxury cars & motorcycles	Yes, if privately owned	Value is irrelevant if six-month ownership proven.
Home office computer	Yes	Treated as household goods.

3. Special Focus: Importing Your Car

Many newcomers want to keep their familiar car, especially post-Brexit Brits or Americans with recent purchases. If the vehicle meets the six-month ownership rule and has driven at least 6 000 km, you pay zero customs duty and zero VAT.

You will still need to go through French registration (Carte Grise) and, in some prefectures, obtain a Quitus Fiscal from the local tax office to prove VAT acquittal. See our in-depth guide “How to Exchange Your Foreign Driver’s License for a French One Stress-Free” for the ANTS steps once the car is registered in France.

4. Paperwork Checklist for French Customs

Prepare these documents before shipping:

• Passport(s) and, if already issued, your long-stay visa or residence permit.
• Proof of previous residence outside the EU for 12 months (utility bills, lease, certificate from local authority).
• Proof of new residence in France: property deed, rental contract or employer letter with address.
• Detailed inventory in French stamped and signed by you and the mover, listing items, make/model, serial numbers for electronics, and vehicle VIN if applicable.
• Valued packing list converted to euros (needed for insurance even if exemption applies).
• Ownership proofs for high-value items (invoices or bank statements > 6 months old).
• For cars: original title, purchase invoice, insurance card, odometer photo.

Pack copies in your hand luggage and email a PDF to your freight forwarder. Missing documents are the number-one cause of container holds we handle.

5. The Import Process Step by Step

1. Book a qualified mover or freight forwarder experienced in France. They will file the DAU (Déclaration en Douane Unique) electronically via DELTA.
2. Pre-clearance: Forward scans of all documents. Customs often approves the tax relief before the ship departs.
3. Arrival in France: Goods land at a designated port or airport (Le Havre, Marseille, Roissy). The forwarder presents the file to Douane.
4. Inspection (random): About 10 percent of containers are opened. Keep the keys handy or provide the seal code.
5. Release: Once the 100 percent exemption is validated, you receive copy 8 of the DAU stamped “Franchise déménagement”.
6. Delivery to your French address. Keep the stamped DAU for five years. Prefectures sometimes request it when you apply for naturalisation to verify lawful import of your car.

6. Flights vs Sea Freight vs Accompanied Luggage

• Accompanied luggage (suitcases) at airports usually clears under the regular traveler allowance. If you exceed it, declare at the red channel and invoke article 3 relief. Border officers can issue a simplified DAU on the spot.
• Air freight: faster (7-10 days) but higher cost per kilo. Ideal for urgent work equipment or seasonal clothing.
• Sea freight: cheapest for full containers (FCL) or shared containers (LCL). Transit 4-6 weeks. Good for furniture sets and vehicles.

ImmiFrance tip: split urgent work proof and documents into cabin baggage. If your sea container is delayed, you still have enough evidence to finalise prefecture appointments.

7. Common Pitfalls and How to Avoid Them

1. Shipping too early: If your goods arrive more than six months before your own arrival date in France, the exemption is refused. Synchronise travel and shipping dates.
2. Undeclared new purchases: Customs scans for factory-sealed boxes. Anything bought less than six months before import can be taxed at full rate.
3. Incomplete vehicle history: Cars without a proper title or odometer proof of 6 000 km fall outside the household exemption and attract 31 percent combined duty+VAT.

Need help building a timeline that aligns visa issuance, movers and customs? Book an ImmiFrance consultation and we will map all milestones, including prefecture appointments and residence-permit delivery.

8. Do EU Nationals Need to Worry?

Even if you hold an EU passport, the exemption only applies if you are moving from outside the EU (for example, a French-Canadian returning home). EU customs has no concept of nationality for this regime; it strictly considers previous residence. Conversely, non-EU citizens already living in Spain who relocate to France enjoy unfettered free circulation—no import duties within the single market—so the relief is unnecessary.

9. How Customs Coordinates with Immigration Authorities

As part of the 2025 digitalisation push, French customs systems (DELTA) now cross-check the person’s immigration status via ANEF. If your visa validation or first residence-permit application is still pending, provide the Visa D sticker and the OFII visa-validation e-mail. Customs officers are trained to accept these as provisional proof.

Keeping all administrative tracks aligned can be challenging. ImmiFrance’s case-tracking portal lets clients upload customs documents alongside prefecture receipts, ensuring the right file is available for each authority.

10. Future Changes to Watch (2026 +)

The European Commission plans to roll out the EU Customs Data Hub by 2026, which will mandate pre-lodged declarations for household goods shipments and may introduce ceiling values for tax-free imports. Subscribe to our newsletter to stay ahead of any transitional rules.

Frequently Asked Questions

Can I ship my belongings in multiple batches over the year? Yes, but all shipments must arrive within 12 months of your official move date. Declare the first batch as the main import and reference the DAU number on subsequent shipments.

Do I pay duties if my company pays for the move? No, as long as the goods belong to you personally. Show HR’s relocation letter and keep purchase receipts older than six months.

What happens if I sell my car within a year? You must inform customs and pay prorated duty and VAT based on the car’s value at the time of sale.

Are pets counted as personal belongings? Yes, but they follow separate veterinary rules. See our guide on Bringing Your Pet to France for the health certificate timeline.

What if my container is inspected and items go missing? File a statement with the freight forwarder and customs immediately. Insurance claims require the inspection report and the valued inventory.

Move to France With Peace of Mind

Customs clearance is just one piece of the immigration puzzle. From securing the correct long-stay visa to booking that elusive prefecture slot and renewing your residence permit, ImmiFrance coordinates every step. Our advisers create a tailored timeline, liaise with movers, draft French inventories and upload all proofs into your digital dossier—so you focus on starting your new life, not chasing paperwork.

Ready for a smooth landing in France? Book a 30-minute planning call with an ImmiFrance expert today and turn immigration complexity into a ticked checklist.