French General Tax Code
In forceI. - Taxable persons are authorised to receive or import goods free of value added tax if they are destined for a supply for export, an exempt supply under I of article 262 ter, a supply where the place of supply is within the territory of another Member State of the European Union pursuant to 1° of the I of article 258 A or a supply outside France pursuant to III of the article 258 as well as services relating to these goods, up to the limit of the amount of such supplies made during the previous year and relating to goods subject to this tax.
To benefit from the above provisions, the interested parties must, depending on the case, send to their suppliers, submit to the customs department or retain a certificate, endorsed by the tax department to which they are subject, certifying that the goods are intended to be the subject, as they are or after processing, of a supply mentioned in the first paragraph or that the services relate to these goods. This certificate must include an undertaking to pay value added tax if the goods and services are not used for the purpose for which the exemption was granted.
II. - The provisions of I apply to non-profit organisations whose management is disinterested and which export goods abroad as part of their humanitarian, charitable or educational activities.
III. - Taxable resellers who, pursuant to the provisions of this article, receive or import second-hand goods, works of art, collectors' items or antiques free of tax may not apply the provisions of l'article 297 A.
