2° of III of article 291 of the General Tax Code (CGI) exempts the provision of services directly linked to the placing of goods in a situation or under a customs procedure for the deferral of imports. For the definition of these situations and regimes, reference should be made to II-A § 140 of BOI-TVA-CHAMP-10-30 .
This exemption applies in addition to that provided for in 14° of II of Article 262 of the CGI ( BOI-TVA-CHAMP-30-30-20-40 ) and therefore specifically targets services that are not included in the tax base for value added tax (VAT) on imports.
When the good is placed, when it enters the territory, in one of the situations or under one of the import deferral regimes, the services directly linked to the placing of the good are exempt pursuant to 2° of III of article 291 of the CGI.
Note 1: All goods under these regimes are concerned, even when leaving the said regimes is not likely to constitute an import given their customs status or their origin ( II-A § 140 of the BOI-VAT- CHAMP-10-30 ): goods with “Union” status which lost this status when placed under the regime but without ever having left the customs territory of the EU or goods with “Union” status which use internal transit of Union between two parts of the European VAT territory.
Note 2: Equivalent goods in particular may also be concerned, which are “Union” goods which may be used as a substitute for “non-Union” goods for one of the functions of the special customs procedures (customs code of the Union [CDU] , art. 213) or goods admitted to a warehouse or free zone for certain specific reasons (UCC, art. 237, par. 2). By construction, the exit of these goods from the place concerned does not constitute an importation.
This provision concerns the services relating to the investment of the property in these situations or under these regimes.
It does not apply to services relating to goods already in these positions. It also does not concern the provision of services relating to the supply of goods, intra-Community acquisitions of goods or imports of goods intended to be placed under one of these situations or one of these regimes. These operations may, under certain conditions, be carried out under tax suspension, in accordance with Article 277 A of the CGI ( II § 120 et seq. of BOI-TVA-CHAMP-40-10-10 ).
The services that may be exempted are as follows ( CGI, ann. III, art. 73 G ), insofar as they relate to goods intended to be placed in situations or under deferral regimes:
- the transport of goods and related services: commissions relating to this transport, loading and unloading of the vehicles used for this transport and other incidental handling of these goods ( IC § 70 of BOI-TVA-CHAMP-30-30-20-10 ) , rentals relating to transport vehicles, equipment used for vehicle loading and unloading operations, containers and equipment used for the protection of property (concerning the nature of the rentals in question, reference should be made to IE § 90 BOI-VAT-CHAMP-30-30-20-10 );
- the guarding and storage of goods ( ID § 80 of BOI-TVA-CHAMP-30-30-20-10 ) as well as their packaging;
- the operations carried out by the customs representatives and relating to the placement in the situations and deferral regimes as well as their operation ;
Note: Customs representatives, defined in point 6 of Article 5 of the UCC, mean persons appointed by another person to perform acts or formalities provided for by customs legislation with the customs authorities. The filing of declarations, the completion of ancillary formalities and the material operations necessary for the operation of the customs procedure are particularly concerned.
- services which consist in conveying a means of transport between two points, without transporting passengers or goods for payment.