Section VIII: Imports

1. On importation, the chargeable event occurs and the tax becomes chargeable at the time when the goods are deemed to be imported, within the meaning of 2 of I of Article 291.

The import declaration means the customs declaration, within the meaning of Article 5(12) of the Union Customs Code, including for the trade referred to in Article 1(3) of the same code.

2. The person liable for the tax is:

1° Where the goods are the subject of a supply located in France, in accordance with I to IV of Article 258, or a distance selling of goods imported, dispatched or transported to another Member State, the person who carries out this supply;

2° Where the goods are the subject of a distance sale of imported goods not covered by 1° and a taxable person facilitates the supply through the use of an electronic interface, such as a marketplace, platform, portal or similar device, that taxable person;

3° In other situations, the recipient of the goods indicated on the import declaration;

4° By way of derogation from 1° to 3°, the person making use of the option provided for in Article 293 A quater.

3. The taxable person communicates to the administration responsible for managing the customs duty declaration, in addition to the information required to establish the taxable amount in accordance with the last paragraph of article 292:

1° The valid identifier provided for in article 286 ter or, where the exemption provided for in 11° of II of article 291 applies, that mentioned in the same 11°;

2° Where applicable, other information useful for the control of value added tax.

It specifies, where applicable, whether it is a transaction carried out free of tax in accordance with Article 275, a transaction carried out under suspension in accordance with 3° or b of 7° of I of Article 277 A, a transaction exempt from value added tax pursuant to 11° of II of Article 291 or a transaction for which tax is not collected on any other basis.

The administration responsible for managing the customs duty declaration transmits this information to the administration responsible for managing the tax declaration.

An order of the minister responsible for the budget defines the information provided for in 2° and the procedures for the transmission provided for in the penultimate paragraph of this 3.

Failures to comply with the provisions of this 3 are penalised under the conditions provided for in Chapter VI of Title XII of the Customs Code. They shall be established in accordance with the same procedures and complaints shall be submitted, investigated and judged in accordance with the rules applicable to infringements provided for in the same Chapter VI.

4. The customs representative, within the meaning of Article 5(6) of the Union Customs Code, when acting in his own name and on behalf of others, shall be jointly and severally liable for payment of the tax.

However, this provision is not applicable to transactions for which the representative has fulfilled the obligations set out in 3 of this article on behalf of the taxable person liable for the tax referred to in 2 and is able to establish that he has transmitted to this person liable for the tax, or made accessible to him by electronic means, at the latest upon receipt of the goods by the consignee, the information on the taxable amount established in accordance with the last paragraph of article 292 as well as the documents necessary for the exercise of the right of deduction in accordance with 2 of article 271.

5. Without prejudice to the provisions of 4, in the case of distance selling of imported goods, where neither the vendor nor the recipient indicated on the import declaration is liable for payment, they are jointly and severally liable for payment of the tax.

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