Duty free purchases
If a foreigner enters into France from a third country or from a country outside the territorial boundaries of the European Union, or from a fiscally independent territory (such as the French Overseas Territories), they may import purchased goods or gifts from that third country without completing a Customs entry form and paying duties and taxes.
Depending on whichever case, the value of the said goods must not exceed the amounts listed below :
|Travellers under 15 (regardless of means of transportation)||150 €|
|Travellers 15 and older using a means of transportation other than air or maritime transport||300 €|
|Travellers 15 and older using air or maritime transport||430 €|
All items with a value exceeding the mentioned limits must be declared and customs duties and taxes (VAT) paid in full.
In addition to value-based tax exemptions, you are also entitled to quantitative exemptions. You may import tobacco and alcoholic beverages without complying with any procedure and without paying duties and taxes provided you do not exceed the amounts listed in the table below :
Products and Maximum Merchandises : quantities allowed (per product and per person 17 and older) :
Cigarettes 200 units
or cigarillos 100 units
or cigars 50 units
or smoking tobacco 250 g
Alcoholic beverages over 22° volume :1 liter
or Alcoholic beverages under 22° volume : 2 liters
Still wines : 4 liters
Beer : 16 liters
If you have a combination, you must split the allowance up. For instance, you can bring 100 cigarettes and 25 cigars.
You are required to pay customs and excise duties and taxes (VAT) on quantities exceeding the mentioned limits.