TVA Duty Exotaxe and Registration Tax in France
TVA in France
TVA in France is the French equivalent of VAT which is charged at 19.6% and is payable on new vehicles imported into France unless proof that VAT has been paid in another EU Country a vehicle will be classed as new if it is less than 6 months old and has covered less than 6000km and has not been registered in its country of origin. TVA will also be payable on all vehicles imported from outside of the EU unless you fall into the exception mentioned below.
Import Duty in France for vehicles import from within the EU (European union)
When importing a vehicle for personal use into France from within the EU import duty is not payable as long all relevant taxes have been paid in its country of origin although there is normally nothing to pay you will still need to apply to your local tax office or the tax office at the port of entry to obtain a clearance certificate (certificate de de douanement 846a) as you will need this conformation to register your imported vehicle.
Import Duty in France for vehicles import from outside of the EU (European union)
When importing a new or used vehicle into France from outside of the EU import duty will be payable to your local tax office or the tax office at the port of entry at the rates mentioned below based on the invoice value of the vehicle if available along with any shipping or transport cost involved in getting your vehicle to France if an invoice is not available an average market value will be calculated by the customs/tax office once all taxes and TVA are paid you will be issued with a clearance certificate (certificate de de douanement 846a). If you have been a resident of a country outside of the EU for over 12 months and are moving your permanent place of residence to France in some circumstances your vehicle will be able to be import free of TVA and import duty as part of your personal effects.
Import Duty Rates
- Cars 10%
- Motor homes 10%
- Bikes 9%
- Caravans 5.3%
Exotaxe
In France vehicles with emission outputs of over 160g/km Co2 will attract an additional Exotaxe in France this tax was bought into affect from the 1st January 2008 meaning any vehicle imported or registered after this date will attract this additional tax rates can be found below. Also vehicles imported on the other end of the scale under 130g/km Co2 will get a Exotaxe rebate depending on how low the emissions see rebate rates below.
Exotaxe Rates for high emission vehicles
- 161g/km to 165g/km = 200 euros
- 166g/km to 200g/km = 750 euros
- 201g/km to 250g/km = 1600 euros
- Over 250g/km = 2600 euros
Exotaxe Rebate rates for low emission vehicles
- Under 100g/km = 1000 euros
- 101g/km to 120g/km = 700 euros
- 121g/km to 130g/km = 200 euros
