The biggest change for UK vehicle owners importing a car to France since Brexit is the possible addition of customs duties (droits de douane) and VAT (TVA), but what does this mean in practice?

From 1st Jan 2021, all UK registered non-commercial vehicles being imported to France will require an 846A certificate (Certificat de dédouanement). This is issued by your local customs office (in France). You will need to send them two copies of the Déclaration d’entrée en France en franchise de biens personnels en provenance de pays tiers à l’Union Européenne, along with a copy of your proof of former residence in the UK, the Vehicle Registration certificate, and the Car Bill of Sale. You will then be informed of any customs or tax payable and, upon receipt of payment, will be sent your 846A certificate.

Customs duties and taxes on new vehicles after Brexit

For new vehicles bought in the UK and imported into France, expect to pay customs duties of 10% and 20% VAT. Note that the VAT on a new purchase intended for export will be paid in the country of registration (France) not in the UK (so you won’t be paying the VAT twice!). However, you must declare your intention to export the vehicle at the time of purchase.

Customs duties and taxes on used vehicles after Brexit

An important exception is made for a used vehicle that is currently in your possession if you move residence to France. For example, a UK resident that moves permanently to France and wants to bring their car with them. You must have owned the car for at least 6 months prior to moving to France and must declare the vehicle on your inventory of goods when moving to France. In this case, an exemption is made and the vehicle will not be subject to custom duties or taxes.

However, for used vehicles bought in the UK (for example, by a person already resident in France) and imported to France, customs duties of 10% will also be applied. You will also be liable to pay 20% VAT in the country of registration (i.e. France).

If you are buying the car from a UK dealer, be sure to let them know that the vehicle is intended for exportation – this means that they can zero-charge the VAT (i.e. you will purchase the vehicle in the UK free from VAT, but instead will pay the VAT in France on importation).

For used cars bought from a private seller, where VAT would not normally be applied, you will still be subject to the 20% importation VAT when importing the car to France, so be sure to account for this when budgeting for your purchase.