Japan Used Car Import Duty / Regulation in France

• Year Restrictions

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• Destination Port

  FOS-SUR-MER and LE Havre

• Time of Shipment

  RoRo (24-34 Days)

• Vessel Schedule

  RoRo (Monthly)

• Shipping Line

  ZIM Integrated Shipping Services Ltd, CMA CGM

• Inspection

  No Inspection Required

Documents required for importing vehicle:

• Identity Proof
• Residence Proof (property title deeds, rental contract, utility bill, insurance certificate).
• A copy of the foreign registration certificate.
• Copy of the attestation of Conformity issued by the manufacturer or their agent.
• A copy of the certificate of purchase and customs clearance certificate issued by the Centre des Impots.
• French Controle technique (technical Tested) certificate if the car is more than four years old; this must have occurred less than six months previously (two months if a contre-visite or re-test is required).

The applicant will have to complete a declaration de mise en circulation (Declaration of distribution) and a form for additional information about the vehicle. The report will be sent to the DREAL, which will send notification by mail when to present the vehicle for examination at the DREAL testing centre. If it passes the test, the DREAL will issue a statement of approval. Take the statement of approval, the Carte Grise and new registration number to the local Prefecture or Sous-Prefecture. All that remains is to have new number plates made and fitted.

Taxes in France:

• Import Customs: Cars 5-17percent
• VAT: (CIF + Import Customs) x 19.6percent
• Registration fee: EUR 34 per horsepower (half price for more than 10 years old cars)
• Eco Supercharge

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.

Importing a used vehicle from Non-EU nation:

While importing a used vehicle in France, no duty is payable on a used vehicle imported for personal use, provided that all customs fees and taxes due were paid in the country of origin. Plus the vehicle should be belonged to the importer for a period of above six months, and that they were resident outside the EU for at least a year. VAT, customs duty must be paid on cars imported from outside the EU.

Documents required for registering a vehicle:

• Identity Proof: passport, carte de sejour or French driving license.
• Residence Proof: A recent utility bill (EDF or France Telecom) or rental receipt, house deeds or home insurance documents.
• A completed certificat d'immatriculation (registration certificate), registration document is available from the Prefecture, Sous-Prefecture, Mairie or police.
• A certificat de situation administrative (Certificate administrative situation) provided by the seller.
• A certificat de cession (certificate of transfer and document of sale) from the previous owner.
• The registration document of the previous owner, marked in indelible ink "Vendu le..." or "Cede le..." with the date of the sale and signature of previous owner and dealers stamp if appropriate.
• If the car is more than four years old, a Controle technique (technical inspection) certificate is required which should not be older than six months, or two months if a checkup on the vehicle was required.

Before registering a foreign vehicle in France and receiving a Certificate d’Immatriculation (Certificate of Registration) document, the used vehicle imported must match with the French road standards. The process can vary depending on the make, age and country of origin of the vehicle.