Understanding Customs Clearance
Clearance is a fundamental customs procedure that applies a specific customs regime to goods crossing international borders. This process encompasses not only the calculation and collection of customs duties but also Value-Added Tax (VAT) based on the goods’ final destination. Depending on the nature of the products, additional regulatory requirements may apply, including sanitary and phytosanitary controls for certain categories of goods.
Key Documentation
The CN23 customs declaration form serves as the essential document for clearance operations. This form must be completed accurately with details about the shipment’s contents, value, and origin. For commercial transactions, an accompanying invoice is also required to verify the declared value of the goods.
Import vs. Export Clearance
The clearance process differs significantly depending on whether goods are entering or leaving the European Union. Import clearance brings goods into the EU from non-EU countries, while export clearance covers shipments leaving the EU for external destinations.
For imports into France, the French Post Office manages the clearance procedure, functioning similarly to customs authorities. When customs duties apply, the Post Office advances the required payments on behalf of the recipient, who then reimburses these amounts upon delivery of the goods.
For exports, the sender assumes full responsibility for the clearance operation. This includes completing the CN23 form for all Colissimo packages valued up to €1,000. Export clearance typically exempts parties from VAT obligations. Companies may handle this process internally or engage a customs broker—an external service provider specializing in customs procedures.
Types of Clearance Procedures in France
French customs recognizes two main clearance procedures:
1. The common law procedure (normal procedure) – the standard clearance method
2. Customs clearance at destination, also known as clearance at home (PDD in France) – allowing clearance to occur at the recipient’s premises
Who Can Perform Clearance
Clearance operations can be conducted by legal or natural persons regularly engaged in commercial trade, or by authorized intermediaries such as customs brokers who act on behalf of importers and exporters.
