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n European Union Member States
The 27 Member States of the European Union are Austria,
Belgium, Bulgaria, Cyprus, Czech Republic, Denmark,
Estonia, Finland, France, Germany, Greece, Hungary,
Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta,
Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia,
Spain, Sweden, and the United Kingdom (including the Isle
of Man). Countries included in the Community customs
territory are deemed to be Member States.
n Free circulation card (see also Personal belongings)
This card for your personal belongings is free of charge,
valid 10 years, and issued by any customs office. It proves
that no tax or duty is owed on your belongings.
n French overseas communities
New Caledonia, French Polynesia, Saint Barthélemy, Saint
Martin, Saint Pierre and Miquelon, and the Wallis and
Futuna islands.
n French overseas départements
French Guiana, Guadeloupe, Martinique (until 31 Decem-
ber 2013, Mayotte is outside of the Community customs
territory*, with its own customs duties system and taxation
scheme) and Réunion.
n French Residents / Foreign Residents
Persons of French or foreign nationality whose usual place
of residence is in France, i.e. they have been living in the
country for at least 185 days of the calendar year, for per-
sonal or business reasons (if not for business purposes,
then for personal purposes). Conversely, persons of French
or foreign nationality whose usual place of residence is not
in France are considered as residents abroad.
n New motor vehicle
A vehicle with less than 6,000 kilometres mileage that has
been delivered within six months from its commissioning
date.
n Non-EU territories for tax purposes
These are national territories that are outside “the interior”
of EU Member States.
For France, they are the overseas communities and over-
seas départements (see above).
Other such territories include:
- The German territories of Büsingen and the island of
Heligoland
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- The Spanish territories of Ceuta and Melila and of the
Canary Islands
- The Greek territory of Agio Oros (Mount Athos)
- The Italian territories of Livigno, Campione d’Italia and the
territorial waters of Lake Lugano
- The Finnish Åland Islands
- The British Channel Islands
n Pablo
The new clearance system for sales receipts for tax-free
purchase at interactive electronic terminals with optic bar-
code readers is gradually being deployed for travellers. At
the airport of departure, travellers can get their receipts
quickly stamped at the electronic terminals and an imme-
diate tax refund.
n Personal belongings (see also Free circulation card)
No procedures are required for personal property entering
France (provided that it is not for non commercial purposes).
Customs can issue a free circulation card to EU residents
so as to facilitate customs clearance during travel to
non-EU countries.
n Personal baggage
Is the baggage that the traveller submits to customs upon
arrival and the baggage the traveller may later submit to the
same customs unit, provided that traveller proves that the
said baggage was checked as accompanied baggage at
time of departure with the airline carrier that transported the
traveller. The nature or the amount of the goods in the bag-
gage must not imply commercial purposes.
n Quantitative thresholds
Maximum quantities allowed (for some goods).
n Tax-free purchases / Sales receipt form
These are purchases excluding value added tax (VAT) that
a non-EU resident may make, under certain conditions rela-
ted to his or her personal status, the type of goods and
compliance of certain procedures.
n Third countries
Countries outside the European Union (non-Member States)
- T erritories not included in Community customs territory
(see above) are deemed to be third countries.