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EXPLAINED: The new rules on VAT on parcels in France

Since July 1st, people receiving packages shipped to France from outside the EU - which, of course, now includes the UK - may have noticed some surprising new charges.

Published: 16 September 2021 17:16 CEST
EXPLAINED: The new rules on VAT on parcels in France
Photo: Stephane du Sakatin/AFP

This is because of new EU regulations, which mean you now have to pay Value Added Tax (VAT or TVA in France) to receive even small low-value parcels shipped from outside the bloc. 

What exactly is going on?

Until June 30th, 2021, packages imported into the EU with a value of less than €22 were exempt from import VAT charges. This exemption was abolished on July 1st, meaning that VAT is now due on all goods imported into the bloc, applied from the very first euro. 

The EU says the change was made to combat fraud via the widespread under-reporting of the value of imported goods in order to dodge the tax, as well as to make things fairer for companies trading within the EU.

It was supposed to come into effect from the start of January but was pushed back to July because of pandemic-related delays.

The rule is just one part of a raft of reforms designed to update the EU’s systems and bring them in line with 21st-century global trading practices, where international e-commerce accounts for a large chunk of the market.

Does this have anything to do with Brexit?

It doesn’t have anything to do with Brexit directly, but of course if the UK had not left the EU then these charges would not apply to packages sent between France and the UK, since that would have been an inter-EU delivery.

But the abolition of the €22 ‘low value consignment’ threshold that kicked in from the beginning of July is an EU-wide regulation which applies to imports from every non-EU country – the USA, Canada, Australia, India and the UK to name but a few.

How is the VAT charge calculated? Does it vary depending on where the package is sent from?

The VAT rate you will be charged is the one applicable in the country where the items are delivered. This means that if, for example, you’re receiving a package shipped from the UK to France, you’ll pay the French VAT rate.

Each EU country has its own VAT rates for different items. 

VAT in mainland France is typically set at 20 percent, with special reductions to 5.5 percent for various food items and for certain books, as well as a super-reduced rate of 2.1 percent for certain pharmaceuticals. 

What about gifts sent from outside the EU? 

The new changes officially concern only commercial goods.

According to the EU’s taxation and customs union, gifts and personal packages valued at less than €45 remain VAT-exempt, although some people have reported receiving unexpected charges for personal packages despite this regulation.

Bear in mind, however, that anything sent from outside the EU – even a little birthday gift or package from home – needs a customs declaration form attacked. Certainly items including foodstuffs like chocolate are banned. Full details here.

How do I pay these fees in France?

According to La Poste, you can pay any VAT,  customs duties, and customs clearance fees either before or upon delivery. 

Paying online in advance via La Poste’s secure site enables you to access reduced customs clearance fees. To do this, you’ll need a consignment number or delivery notice. 

You can also pay the fees by cheque or cash upon receipt of the package, or by card, cheque, or cash in your local post office.

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READER QUESTION

How do you get a British passport for a baby born in France?

While French citizenship is not automatic for children born in France, those who are born to British parents are entitled to British nationality (and therefore a passport) from birth. Here's how to apply for the passport.

Published: 3 May 2024 16:06 CEST
How do you get a British passport for a baby born in France?

A child born in France to British parents who  are living over here will be considered British and will therefore – initially at least – need a British passport in order to travel overseas.

This is because the process to become French, even for those born on French soil, is not a given. Unlike countries, such as the USA which confers citizenship automatically to anyone born on US soil – with all the benefits and issues that may have in later life (yes, we’re looking at you, FATCA), the process is rather more complicated for children born in France to foreign parents.

READ ALSO Guide: How to request French nationality for your child

But the child will be considered British from birth, which means that a British passport will be required for any trips outside of the country.

Registration

First of all, you can register your France-born child’s birth with British authorities, so that it is recorded in the UK with the General Register Office or at the National Records Office of Scotland.

Parents do not have to do this, but if you choose to, you can then order a consular birth registration certificate for a fee.

Passport

However, Britons born in France can still apply for a British passport, even if their birth was not originally registered with UK authorities.

Assuming the first application for a passport is made while the applicant is still a child, you can find the online process here, on the British Government website.

If you’re applying for a passport for your child, you will need to supply:

  • A suitable digital photograph of the child/baby – examples of acceptable photographs are displayed here … good luck!
  • Original or certified copies of any necessary supporting documents, plus translations as necessary;
  • And payment, using a credit or debit card. The fee for a standard passport is £101 for an adult, and £65.50 for a child, plus a £19.86 courier fee. NB: you can also apply by post, but it is cheaper online.

For reference, supporting documents will include:

  • The child’s birth certificate – plus a translation, unless you previously registered with the consulate / UK authorities;
  • One of your parents’ birth certificates / naturalisation / registration certificates. If this is your father, his marriage certificate to your mother

To get copies of birth, marriage or death certificates issued in England or Wales, go to www.gov.uk/bmdcertificates

For documents issued in Northern Ireland, go to www.nidirect.gov.uk and for Scotland go to www.nrscotland.gov.uk

You will need to pay a fee for the certificates, and normally these can only be sent by mail so allow time for delivery.

On a first application, you will also need to have a countersignatory confirm the applicant’s identity.

They need to confirm that, to the best of their knowledge, the details you have given in your application are correct, and they must also confirm that the photo is of the applicant – it’s possible to do this this online, you provide their details and they will receive an email from the passport office.

For child applications (aged under 16) it is also to confirm that they have known, for at least 2 years, the adult who signed the declaration in section 9 of the application form. They must also confirm that the person has parental responsibility for the child and confirm the child’s photo is a true likeness.

The countersignatory must:

  • have known you personally for at least two years – they can be a friend, neighbour or colleague but not a relation by birth or marriage
  • be a ‘professional person’ or a person of ‘good standing in their community’ – you can find a list of the accepted professions here (journalists and MPs are decreed to be sufficiently respectable professions – go figure)
  • live in the UK;
  • hold a current British or Irish passport.

Once you have made the application, you will receive the passport through the mail. Waiting times are usually around the same as renewing an adult UK passport.

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