French General Tax Code
In forceI.-Where, for the import of goods covered by distance selling of imported goods, with the exception of products subject to excise duty, contained in consignments with an intrinsic value not exceeding €150 or its equivalent in national currency, the special arrangements provided for in Article 298 sexdecies H is not used, the person who presents the goods to customs on behalf of the person to whom the goods are sent may take advantage of the special scheme provided for in this article for the declaration and payment of value added tax on importation in respect of goods dispatched or transported to France.
II.-Where use is made of this arrangement, the following conditions shall apply:
1° By way of derogation from Article 2 of 293 A, the person liable to pay value added tax is the recipient of the goods indicated on the import declaration and the option provided for in Article 293 Ac cannot be exercised ;
2° The person presenting the goods to customs takes the appropriate measures to collect the value added tax from the recipient of the goods prior to its payment to the customs department in accordance with the provisions of this article;
3° By way of derogation from articles 278-0 bis to 281 octies, the importation of the goods is subject to the rate provided for in article 278.
III.-The persons presenting the goods to customs declare, electronically, in a monthly return, the value added tax collected under this special scheme. The declaration indicates the total amount of value added tax collected during the calendar month in question.
IV.-Value added tax due under this special scheme is paid by the end of the month following the month in which it is due at the latest. It shall be collected and controlled in accordance with the same procedures and subject to the same penalties, guarantees, securities and privileges as customs duties.
V.-Persons presenting goods to customs shall take the necessary measures to ensure that the tax is correctly paid by the recipient of the goods.
VI.-.Persons availing themselves of this special scheme shall keep a register of the operations covered by this special scheme.
This register shall be kept for ten years from 31 December of the year of the operation.
This register shall be made available to the tax or customs authorities, at their request, by electronic means. It shall be sufficiently detailed to enable the latter to check the accuracy of the value added tax return referred to in III.
VII.-For the purposes of this scheme, the equivalent value in national currency of the amount referred to in I shall be determined annually with effect from 1 January. It is determined on the basis of the conversion rates applicable on the first working day of October of the previous year. The amount converted in this way is rounded off to the nearest euro, where applicable.
The amount converted in this way is rounded off to the nearest euro, where applicable.
