The law governing the transport of energy products, alcohol or tobacco by travelers to France from another member state of the European Union has changed. A new decree containing the new provisions published in the Official Journal on March 29 has already come into force.
The new text has been published and applied since March 29, 2024. It is Decree No. 2024-276 of March 27, 2024 “ Article L. 311-19 of the Tax Code on goods and services is taken to apply and to establish the elements characterizing the movement of products subject to excise duty by a person for his own needs. », notes the document.
Concerns about change compared to previous regulation” The definition of criteria makes it possible to assess whether the products acquired by a person and which he transports to the tax zone are for his own needs, consequently, to determine his excise tax. ».
There is no quantity limit, but…
The innovation consists in the fact that this text no longer refers to any quantity authorized for transport when entering France from another European Union country, unlike what was in force until then. This is particularly the case for tobacco for which the tolerance limit was set at a maximum of 200 cigarettes.
“ We have decided to no longer count the number of cartridges to allow customs officials to systematically allow people who want to trade across the border.Minister in charge of Public Accounts Delegate Thomas Cazeneuve mentioned on Sud Radio on 29 March.
Free discretion for customs officers to allow tobacco transporters to be regulated
In other words, it is now a question of leaving this assessment to the customs authorities who are to find out” A set of assumptions for trade or resale of this product, whether it is 10 cartons of cigarettes. », explained the minister in a press briefing on March 29 presented by the union. It should be remembered that this new rule was given to Bursi following the decision given by the Council of State in October 2023.
The latter gave the government six months to align with European legislation in this area. This allows the traveler, as a reminder, to carry up to 800 cigarettes when traveling within the European Union countries. The French government has now decided not to set a threshold, instead limiting itself to four cartridges.
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