French General Tax Code
In forceI. - The following are exempt from value added tax:
1° the supply of goods dispatched or transported by the seller or on his behalf, outside the European Community and the supply of services directly linked to the export;
2° the supply of goods dispatched or transported by the purchaser who is not established in France, or on his behalf, outside the European Community, with the exception of capital goods and the provisioning of pleasure boats, tourist aircraft or any other means of transport for private use, as well as the supply of services directly linked to the export.
Where the supply relates to goods to be carried in travellers' personal luggage, the exemption applies if the following conditions are met:
a. the traveller does not have his domicile or habitual residence in France or in another Member State of the European Community;
b. the delivery does not involve manufactured tobacco, goods which by their nature or quality correspond to a commercial supply, or goods which are subject to an exit ban;
c. the goods are transported outside the European Community before the end of the third month following that during which the delivery is made;
d. the total value of the delivery, including value added tax, exceeds an amount which is set by order of the Minister responsible for the budget.
II. - The following are also exempt from value added tax:
1° Services consisting of work on movable property acquired or imported with a view to being the subject of such work and dispatched or transported outside the territory of the Member States of the European Community by the service provider or by the customer established outside France or on their behalf;
2° Supply, repair, transformation, maintenance, chartering and rental operations relating to:
- commercial sea-going vessels assigned to navigation on the high seas;
- vessels used to carry out an industrial activity on the high seas;
- vessels assigned to professional sea fishing, rescue and assistance vessels at sea;
3° Supply, hire, repair and maintenance operations relating to objects intended to be incorporated into these vessels or used for their operation at sea, as well as to gear and nets for sea fishing ;
4° The supply, conversion, repair, maintenance, chartering and leasing of aircraft used by airlines whose services to or from foreign countries or overseas collectivities and departments, excluding mainland France, account for at least 80% of the services they operate;
5° The supply, hire, repair and maintenance of objects intended to be incorporated into these aircraft or used for their operation in flight;
6° The supply of goods intended for the victualling of boats and aircraft referred to in 2° and 4°, as well as warships, as defined in subheading 89-01 of the Common Customs Tariff, excluding on-board provisions intended for boats used for small-scale coastal fishing ;
7° Services provided for the direct needs of the vessels or aircraft designated in 2° and 4° and their cargo;
8° Air or sea passenger transport from or to foreign countries or overseas collectivities and departments;
9° Passenger transport by rail to and from abroad, as well as passenger transport by international trains and on routes the list of which is set by joint orders of the Minister for the Budget and the Minister for Transport ;
10° The carriage by road of foreign passengers to and from abroad, travelling in groups of at least ten people;
11° Carriage between mainland France and Corsica for the part of the journey outside mainland France;
11° bis The carriage of goods to or from the Azores or Madeira ;
12° Deliveries of gold to issuing institutes;
13°, 13° bis, 13° ter (Repealed by Law 95-1347);
14° Services relating to the importation of goods into France or another Member State of the European Community and whose value is included in the taxable amount of the importation.
