Purchase of tobacco and/or alcohol

What is the quantity of alcohol and tobacco you are allowed to bring back to France*after a stay in another EU Member State?

In general when the consumers travel within the Member States of the European Union, they mustn’t fill in nor a declaration form or have to pay duties and taxes if they buy a product for their own use. This rule applies when they come back to or leave France.
For any purchase of cigarettes and/or alcohol the free movement of goods is however not complete in this field.
The consumers pay the tax on the added value (VAT) directly in the country where they make their purchases and at the rate determined by this country. The consumer is entitled to quantitative thresholds and no more for any purchase of alcoholic drinks and tobacco and beyond that he may pay the applicable duties or taxes and/or have his goods seized. These thresholds may vary according to the Member State where they have been bought.
TOBACCO

You are allowed to bring back up to 5 cartons of cigarettes - i.e. 1kg tobacco – without being compelled to fill out any declaration or paying duty or tax at your arrival on the French territory.

Note: this limit is designed for any person who is over 17 years of age in case of using a collective transportation (a bus for example)– beyond 9 conveyed people, driver included - or for people who travel by their own means of transportation (a car for example).

From 6 to 10 cartons, as soon as you enter the national territory, you must ask the French Customs department the nearest of the border for a simplified accompanying document - SAD -. This form is delivered free of charge and without having to pay any duties or taxes.

In the event you could not get this document (established) - weekend, public holiday, travel by night – and in case of a check by the Customs department, it is advisable to spontaneously declare the right quantity of tobacco you convey to avoid seizure or payment of duties or taxes.

Be informed that in any case bringing back more than 10 cartons of cigarettes – or 2kg of tobacco - is highly prohibited and you will have to pay various duties and taxes applicable in France.

ALCOHOL

The limits - for any person who is over 17 years of age in case of using a collective transportation beyond 9 conveyed people, driver included or who travels by his own means of transportation - are mentioned below:

  • Spirits -whisky, gin, vodka, and so on -: 10 litres
  • Fortified wine - vermouth, port, madeira, and so on -: 20 litres 
  • Wines: 90 litres - maximum 60 litres of which could be sparkling wine -
  • Beer: 110 litres

Beyond those limits, high taxes will be due, unless you can show evidence that it is a purchase intended for a special event - a wedding for instance -.

Your departure from France

In excess of certain amounts, you must declare all the products you are carrying and pay applicable duties and taxes.

False declarations and failure to make a declaration will entail the payment of the applicable duties, taxes and possible penalties. A receipt and/or customs report will be delivered to he traveller.

For any further information, please contact the Customs Information Department called «  Infos Douane service »

Good to know: Outside Metropolitan France or from abroad the department is available when you dial 33 1 72 40 78 50 preceded by the international dialling code – inter-city call cost from a landline phone in France + cost of the international communication which varies according to the country - or by e-mail

 

*: If you leave France to go to your home country in Europe, you can contact your European Consumer Centre or customs department.

 

July 2010

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