Michaela Merz

France – reverse charge VAT on imports introduced (PDU – Procédure simplifée de dédouanement avec domiciliation unique)

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flag-71112_1280New rules introduced in France now allow European-Union based operators to reverse charge VAT on imports once they have obtained an agreement to use the Single Window Customs Clearance Procedure (PDU – Procédure simplifée de dédouanement avec domiciliation unique). Operators based outside the European Union can also elect to use this reverse charge mechanism if their customs agent (e.g. forwarder) has obtained a PDU agreement on their behalf.

What is a PDU?

The PDU is a simplified customs process for operators importing goods through at least two different customs offices in France. In order to use this process, operators have to obtain a PDU agreement from the customs authorities. Holders of a PDU agreement can centralise both the customs clearance procedures and the payment of taxes and duties at a single customs office even if the import operations are being carried out through multiple entry points.

A PDU agreement can be obtained on request from the customs authorities which will carry out an audit of the operations concerned before granting the agreement. The reverse charge mechanism is only available for holders of a PDU agreement.

For a deeper understanding of how these issues might affect your business, please contact:

Stéphanie Thomas
Partner
Landwell & Associés
Landline: +33 (0) 1 56 57 53 21
Mobile: +33 (0) 6 75 28 22 04
stephanie.thomas@pwcavocats.com

Bertrand Rabo
Director – Customs Department
Landwell & Associés
Landline: +33 (0) 1 56 57 55 65
Mobile: +33 (0) 6 07 43 08 81
bertrand.rabo@pwcavocats.com

 

Bildquelle: CC0 Public Domain / pixabay.de

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