Do I have to pay VAT to bring second-hand goods into France?

Reader question: What are the rules on bringing old, used items into France? Am I likely to have to pay French VAT?

Bringing second-hand belongings into France is a common source of confusion: used does not necessarily mean tax-exempt.

Whether old furniture, bedding or tools etc can be brought in without charge depends more on where they are going and how they are declared than their age or condition.

Household goods moved permanently to a main home in France as part of a move to France are normally exempt from import VAT and customs duties, provided a detailed inventory is declared at the time of the move. 

This should include all the items you plan to bring as part of the move, even if they will be moved over on several separate occasions. 

In theory the items should be your own used belongings, owned for at least six months. You can benefit from the ‘moving home’ provisions for up to 12 months after establishing residency in France. 

However, similar items taken after this, or taken to a second home are treated as imports and may attract VAT, even if they are clearly second-hand. Reports vary as to how strictly a particular customs officer will apply this rule. 

Personal travel effects are treated more flexibly. Clothes, toiletries, books and a laptop carried for normal use are generally fine.

Quantity matters: a suitcase of clothes is routine; a vehicle loaded with bedding, furniture or DIY materials may not be.

There are VAT-free personal allowances for travellers arriving from outside the EU: €430 per adult by ferry or plane, €300 by car or train, and €150 for children under 15. 

However, French customs have previously stated that these allowances are designed for travellers returning with purchases or gifts. They are not automatically accepted for goods intended to furnish or equip a second home, and officers assess this case by case.

With regard to customs duties specifically (not VAT), under the EU–UK Trade and Cooperation Agreement, goods made in the UK or EU are duty-free if their origin can be demonstrated. Import VAT, usually 20%, remains.

Goods over allowances should be declared using the ‘goods to declare’ lane. Travellers should carry an inventory (printed out in triplicate), with estimated values and categories (you do not have to itemise every object, it is enough to say ‘books’ or ‘kitchen utensils’ etc), plus proof of a French address. 

If you do not have receipts for items proving value, customs officers can make estimates, calculate tax due and take payment at the border.

The website declare-douane.beta.gouv.fr allows travellers to estimate charges and prepare a declaration in advance.

The practical rule is simple: if items appear to be intended to stay in France, customs expect them to be declared.