France Customs Agency Issues Circular on VAT Requirements for Imports, Intra-EU Supplies

The French General Directorate of Customs and Indirect Taxes Dec. 12 issued Circular No. 25-012, on VAT and customs treatment of imported goods and intra-EU supplies. The circulars include: 1) updated procedures for the VAT-free purchase quota system, including eligibility, required documentation, and declaration codes for businesses; 2) clarification on VAT suspension and reporting rules for goods under customs procedures; 3) revised VAT exemption rules for imports supplied within the EU, eligibility, supporting documentation, declaration formats, and obligations for importers and recipients; 4) clarification on VAT rules for goods sold in France and those delivered to other EU countries, including ...