How long do you have to move your belongings duty free to France?
We look at how the rule on goods brought during a move works in practice
Customs are unlikely to require proof for every household item
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Reader question: We have heard that we have one year to move our belongings duty free. Does that year start when you first enter France, on the date on your residency card or some other date?
The 12 months rule does exist.
Under Council Regulation (EC) No 1186/2009 (the EU law behind duty-free household moves), you have one year to import your personal belongings without having to pay customs duty or VAT.
However, what is less obvious is when the one-year period begins. The regulation says the 12-month period starts from the moment you “establish your normal place of residence” in France. This refers to the point at which you genuinely settle and begin living in France as your main home.
In practice, customs may assess when your normal residence is established based on objective factors such as housing and work. The date of ‘validating’ a long-stay visa may also serve as useful evidence.
This can mean the date is not always identical to your arrival, but it is also not something that can be freely delayed either as it depends on demonstrable facts.
If you arrive in France and stay in temporary accommodation, only later establishing a stable home, the 12-month period may begin later than your arrival date. On the other hand, if you move directly into a permanent home and start living in France immediately, the clock will generally start from that point.
However, the duty-free regime also has a set of linked conditions that all have to be satisfied.
First, goods must be imported within the 12-month period after establishing your normal place of residence. Goods may be imported in one or several shipments, as long as they fall within that timeframe.
Second, you must have owned and used the goods for at least six months.
Customs are unlikely to require proof for every household item. However, if goods appear to be recent purchases, you may be asked to show that they were owned and used before the move. Keeping receipts for high-value items can therefore be useful.
In general, the goods brought to France should also not be sold, gifted, rented or transferred for 12 months from their arrival to France.
Thus, the exception is not automatic.
You must declare your goods and provide proof of your relocation status, including evidence of at least 12 months of previous residency outside the EU, proof of your new residence in France (such as a rental contract, property deed, or employer letter showing your address), and proof of identity (passport and, if applicable, visa or residence permit).
You also need an inventory of the goods you are bringing, in duplicate, signed and dated and a completed copy of Cerfa form 10070. The inventory can be by category of item and does not need to be exhaustive (‘one box of kitchen utensils’, for example, not ‘12 knives, 14 spoons, two spatulas…’).
In practice, for the main move, if you use an experienced firm of international movers, they should be able to deal with the paperwork.
