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Importing a car from the UK
The steps you need to take if buying second-hand in the UK and shipping back to France
Order a European certificate of conformity from the British branch of the car’s manufacturer (around €100) - you will need to supply a copy of the registration document. If you do not have an EU certificate you will need an equivalent called an attestation d’identification which can be obtained in France either from the French importer/maker of the car brand or for around e70 from your local Dreal (Direction régionale de l'environnement, de l'aménagement - an official body concerned with transport). Note that if you have a standardised European registration document (carte grise européenne) these certificates are in theory no longer required, however this is a very recent development and may take time to filter down to local administration.
Go to the centre des impôts for your area for a certificat d’acquisition; show them your British registration document plus a sale certificate or receipt. There are no import taxes or VAT to pay on a second-hand car (one that has done more than 6,000km on importation and is more than six months old)
If the car is more than four years old it must pass a contrôle technique (MOT)
You may need to get the headlights changed. An advisor at a local Dreal said this requirement varies from car to car. She said it is not obligatory if you have a carte grise européenne or a European certificate of conformity or an attestation d'’identification showing full (as opposed, in some cases, to partial, conditional) clearance for all European roads
Go to the prefecture to apply for a French carte grise (about e90)
Visit a garage to change the number plates (about e30)
Inform the DVLA that the car has been exported