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From mainland France, I import goods from overseas departments. Do I have to declare and pay VAT, and how?

The importation into mainland France of goods from an overseas department is subject to VAT. Since January 1, 2022, this has been declared and paid directly by the taxpayer in support of the VAT declaration instead of the customs declaration.

However, various exemptions from VAT on imports are provided for by II of article 291 of the general tax code and by III of the same article.

Source: gouv.fr

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