Customs: how to repatriate a property inherited from the foreigner?

Verified 16 June 2022 - Directorate for Legal and Administrative Information (Prime Minister)

You live in France and you inherit of a person who lived in theforeigner in a non-EU country. You decide to transfer in your home, assets which you inherit.

We'll explain the formalities to be accomplished, the documents to be presented, the merchandise for which you must to pay customs duties and those that are exempt.

The frankness in customs and the formalities to be completed are different according to the type of goods which make up the inheritance.

You can inherit property from personal use or property to be professional use (vehicle, raw material, etc.).

Warning  

The country are considered to be third country. So they are also concerned by the information on this page: Guyana, Meeting, Mayotte, Guadeloupe and Martinique, French Polynesia, St Pierre and Miquelon, Wallis and Futuna, Saint Barthelemy and Saint Martin, New Caledonia, England, Channel Islands, Canary Islands, Andorra, Switzerland, Monaco.

Personal use

For personal property, you don't pay no customs duty.

This is called duty-free allowance.

These are the objects and goods you inherit either by full ownership either in usufruct.

These are goods intended for a personal use that is non-commercial and not professional.

The quantities transported must therefore correspond to that personal use.

For customs, the following objects are defined as personal effects :

  • Linen, furniture, decoration, capital goods (TV, telephone, computer, camera, household appliance, DIY tools, garden, etc.)
  • Bicycle, motorcycle, car, trailer, camping caravan, pleasure boat, passenger plane
  • Household provisions (e.g. food reserves, cleaning products)
  • Apartment pet, horse and donkey
  • Portable mechanical or liberal art instrument necessary for the exercise of the profession of the person concerned.
    Example: stethoscope if the deceased was a doctor and musical instrument if the deceased was a professional musician.

Warning  

You need to know the products that are not allowed to be brought back to France. You need to know about animals, weapons and food in particular.

Deadline

You have a two-year period to bring the goods to France if you want to benefit from the frankness in customs.

The period shall be calculated from the date of final settlement of the succession.

After this period, you must pay for customs duties on the transfer of inherited property.

Number of Transfers

The importation of goods can be done in one or more times.

If you transfer your goods in several installments, thecertificate of theinventory made by the notary must include the total assets imported legacies (from 1er on the last transfer).

You must provide the following documents at customs :

  • Attestation issued by a notary (or any other competent authority) indicating that you inherit the imported goods. This certificate must detail theinventory of goods and one estimate of their value.
  • Document proving that you reside in France (electricity bill, gas bill, lease agreement, rent receipt, property tax notice, housing tax)
  • Form 10070 next:

Declaration of duty-free entry into France of personal property from third countries to the European Union

In this form, you must commit yourself to to pay duties in case you sell or rent goods in the 12 months after entering France.

Please note

Control by the customs authorities may take place either at the customs office of your entry into France or at the goods declaration office of an airport.

In return, customs you remit :

  • 1 certified copy of the inventory of your assets
  • If you are importing a vehicle, on clearance certificate for the registration of your vehicle in France

FYI  

You can ask customs to issue you a free movement card. It will make customs clearance easier if you make several transfers and cross several countries.

You can ask for any type of information from Info Douanes Service:

Who shall I contact

Professional use

For goods for professional use or for livestock, you must to pay duties and taxes at the customs clearance.

The goods concerned are as follows:

  • Material and equipment for professional use including means of transport. Example: professional vehicle, machine and equipment belonging to a company
  • Raw materials or manufactured goods marketable: all goods manufactured in the factory or in company are not yet offered for sale on the market
  • Livestock of animalsrearing

You must provide the following documents at customs :

  • Attestation issued by a notary (or any other competent authority) indicating that you inherit the imported goods.
    This certificate must detail theinventory of goods and one estimate of their value.
  • Document proving that you reside in France (electricity bill, gas bill, lease agreement, rent receipt, property tax notice, housing tax)

How to declare your property?

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Transfer by car or plane

You declare your goods in customs

If you transfer the goods with you (by car or plane), you must present to the customs office.

Customs officers guide you to to make the declaration.

They tell you the amount of duty to be paid.

You can pay by check, credit card or cash.

Who can help you?

The Customs Individual Telephone Intelligence Service answers all your questions:

Who shall I contact

The Economic Action Hub Advisory Cells can also provide information on:

Transfer by container

It's the customs officials making the declaration.

It's an electronic declaration.

Who can help you?

The Economic Action Pole (EAP) advisory cells can provide information on:

Who can help me?

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