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The transfer of goods includes the movement of European community merchandise (or third party merchandise having been subjected to export or import customs controls) which travels between mainland France and another state.
Who must declare? (You are subject to VAT in France)

If you are subject to VAT in France and you are carrying out intracommunity exchanges, you have to fill out a transfer of goods declaration.
The following are exempted from this declaration :

  • Private individuals
  • Operators realising an annual amount of arrivals inferior to 150.000 euros for the calender year.
You may request a third party (customs officer) to establish the declaration on your behalf but he has to be officially mandated to perform this task.
Your identification number must always be indicated on the declaration.
You are responsible for all data provided to the customs administration.
What must be declared? (in which case must a DEB be filled out?)

Each month a transfer of goods declaration (DEB) has to be submitted to customs for intracommunity transfers with other European Union states.

Your transfer of goods declaration must state all movement of merchandise between France and another member state, notably :
  • Intracommunity exchanges of products subject to special export tax
  • Goods imported into France, for which taxes have been settled,and which are sent to another member state (dispatchment declaration)
  • Community goods sent from France to another member state, from which they are exported
Not included in the transfer of goods declaration :

  • Transfers between member states of third party goods travelling as external transit (customs declaration: DAU, Document Administratif Unique)
  • Transfers with territories excluded from the 6th amended VAT directive for which a customs declaration must be filled out: overseas territories (Guyana, Martinique, Guadeloupe, Réunion), Canary Islands, Guernsey, Jersey...
  • Dispatchments and temporary transit of goods for a fair, an exhibition, to carry out tests, analyses...(acceptable under the temporary admission regime)
  • Free sales samples
  • Sales to foreign private individuals being delivered in France (taxable in France)...
To Note : a DEB is necessary when community goods circulate between France and another member state.
The flow of physical goods require the existence of a DEB and not cash flows or invoices.

How to submit the transfer of goods declaration ?

The DEB can be filled out as a one-off declaration ou automatically, either on paper, or on floppy disk or by electronic means.
The declaration must arrive at the interegional data centre (CISD) at the latest the 10th working day following the month of transfer at your local centre.
Different levels of obligation of the DEB

You must choose between four levels of obligation, according to the value of goods sent between 1st January and 31st December of the previous year.

ARRIVALS
>2.300.000 € >230.000 € et
< 2.300.000 € 		>150.000 € et
<230.000 € 		<150.000 €
Detailed declaration (obligation level 1)Detailed declaration (level 2)Simplified declaration (level 3)No declaration

DISPATCHMENTS
>2.300.000 € >460.000 € et
<2.300.000 € 		>150.000 € et
< 460.000 € 		<150.000 €
Detailed declaration (obligation level 1)Detailed with limited data (level 2)Simplified declaration (level 3)simplified with limited data (level 4)
  • If upon arrival and dispatchment the obligation levels are different you must choose the heaviest of the two taxes.
  • You may opt for a higher level than your real level to avoid having to supervise the value of your arrivals or dispatchments throughout the year and discovering that you have exceeded the allowed amount.
  • If the amount of your arrivals or dispatchments exceed your obligation level during the year, you must declare under the higher obligation level for the month exceeded.
  • If you have just set up your own company, you needn't fill out an arrival declaration while your accumulated arrivals don't exceed 150.000 euros. Upon exceeding this limit you must fill out a declaration at the first operation.
OBLIGATION LEVEL
IntroductionObligation LevelForwarding
Déclaration détaillée
2 300 000 €		1Déclaration détaillée
2 300 000 €
Déclaration détaillée
Nombre de données limitées
230 000 €		2Déclaration détaillée
Nombre de données limitées
460 000 €
Déclaration simplifiée
150 000 €		3Déclaration simplifiée
150 000 €
Pas de déclaration4Déclaration simplifiée
Données limitées à fournir
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