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Customs (bonded) warehouse and VAT warehouse in France

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Customs (bonded) warehouse and VAT warehouse in France

Customs or bonded warehouse is available for goods that have not cleared customs in the EU (T1). VAT and excise duties are not due when these goods are directly placed in the Customs warehouse. As soon as they exit this regime, these amounts are due. Sales within the customs warehouse are zero rated. This regime is only available for EU based companies. An application needs to be submitted to the Customs authorities and, once approved, taxpayers should issue invoices for sales under Customs warehouse regime with a reference to the authorization number received and the name of the Customs warehouse.

VAT warehouse is available for cleared goods (T2). These goods have already paid customs duties. The conditions are similar to those of Customs warehouses. Limit fiscal representation may be used on VAT warehouse transactions. Also, the warehouse keeper is liable to record all movement within the VAT warehouse.