As of January 1 , 2022, pursuant to article 287 of the general tax code (CGI) and article 1695 of the CGI , taxable persons and persons identified with value added tax (VAT) have the obligation to declare and pay the amounts of VAT for which they are liable on importation to the services of the general directorate of public finances. Consequently, the commitment in terms of VAT with the customs services, made within the framework of the subscription procedure for customs clearance on the importation of foreign press works sent by post, becomes irrelevant.
The model letter contained in this appendix is withdrawn as of the date of publication mentioned above. To read the previous letter template, please consult the previous versions of this document in the “Published versions” tab .
Source: gouv.fr
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