Tax free shopping in France

Are you eligible for Tax Free Shopping ?

You are eligible for Tax Free Shopping in France

- If you have a permanent residence in a non-EU country
- If you have been in France for less than 6 months
- If you are older than 16 years
- if you spend more than 175 EUR
- if you buy less than 15 items (per Tax Free Form)

What are the VAT rates ?

VAT rates in France are:

Standard rate
20 %
Pharmacy goods
10 %
Food, books
5,5 %
Reduced rate for certain products and services
2,1 %

Is there a minimum purchase amount?

Yes, the minimum is 175 EUR

Are there some restriction to duty free goods ?


Refunds are paid on all goods that are exported in the traveller’s personal luggage.
Maximum 50 pieces of the same (identical) item

- Non-refundable goods:

  • Tobacco
  • Pharmaceuticals
  • Cars and car parts
  • Weapon
  • Cultural relics older than 50 years
  • Postal stamps

Tax Free Form

- The Form with ink Customs stamp is valid for 6 months following the date of purchase.
- The Pablo validated Form has an unlimited validity.
- An export validation must be obtained within 3 months following the month when the Form was issued.
- Original ‘retailer’s copy’ or ‘buyer’s copy’ for tax refunds are required.

Where can I find a PABLO terminal ?

When you will leave France, you will be able to find a PABLO terminal:

At Orly South Terminal, Gate G, Departure level
At Roissy-Charles de Gaulle Terminal 1: CDGVAL level, Hall 6
Terminal 2A: near the arrivals, exit door 5
Terminal 2C: near the arrivals, exit door 12
Terminal 2D: near the arrivals, exit door 6
Terminal 2E: Departure level, exit door 4
Terminal 2F: Arrival level
Terminal 3: Departure level

PABLO terminal should be located in the vicinity of the customs offices.

What if I was unable to complete the VAT refund formalities before leaving France ?

Am I still entitled to a refund?

You are entitled to a refund only if you were unable to complete the formalities before your departure due to exceptional circumstances. You must explain what they were when you make a request for regularisation.

To date, the only exceptional reasons accepted by the French customs for a regularisation is the failure of the PABLO Terminal at the time of departure, period which will be registered by the French authorities. All other reasons (not enough time to do the process, queue to access the terminal, difficulties in finding the terminal, etc...) should not be taken into account.

When leaving the country, ensure you have plenty of time to deal with the VAT refund formalities.


PDF - 1.1 Mb
Download here the PABLO

VAT refund process in France

Dernière modification : 19/12/2015

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