If the vehicle is less than six months old or has covered less than 6,000km (3,728mi), the VAT is calculated on the invoice price; otherwise a reduction is made according to its age, and VAT is payable on the balance.
Along with VAT, when the vehicle is imported from outside the EU, customs duty must be paid on cars. No duty on cars imported from another EU country, provided that the importer produce purchase and registration documents. The rate of duty varies with the country of origin and on the vehicle’s value in France.
After the importer pay VAT or confirmed that VAT isn’t payable, the importer will receive a customs certificate (Certificat de Douane 846A). That allows the importer to register the vehicle in France. It is necessary to register the vehicle within three months of importation.