Index Cards by Country FRANCE
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Index cards by country FRANCE FREE ZONES, ZONES FRANCHES Index cards realized by the University of Reims, France Conception: F. Bost Data collected by F. Bost and D. Messaoudi Map and layout: S. Piantoni WFZO Index cards - France Year of promulgation of the first text Official Terms for Free Zones of law concerning the Free Zones Free zones, Zones franches 1995 Possibility to be established as Exact number of Free Zones Free Points 2 No TABLE OF CONTENTS Free Zones ..........................................................................................................................................7 General information ........................................................................................................................................................................7 List of Free Zones .............................................................................................................................................................................8 Contacts ...............................................................................................................................................................................................8 Free Zones Web sites selection ...................................................................................................................................................8 4 WFZO Index cards - France Cardiff NETHERLANDS UNITED KINGDOM London Cologne Erfurt Brussels Southampton BELGIUM Frankfurt Amiens Le Havre LUX. GERMANY Rouen Reims Caen Paris Stuttgart Nancy Strasbourg Brest Rennes Orleans Dijon Besancon Nantes Vaduz Bern AUSTRIA Lausanne SWITZERLAND Geneva Limoges Clermont-Ferrand Lyon Milan Free Zone of Le Verdon-Port of Bordeaux Turin ITALY Bordeaux Genoa Toulouse Montpellier MONACO Bilbao Marseille ANDORRA SPAIN Valladolid Zaragoza Barcelona FREE ZONES IN FRANCE 100 km International borders Elevations (meters) Cities 0 200 500 1000 Free Zones © Sébastien Piantoni - Conception: François Bost EA 2076 Habiter - University of Reims - 2016 Map Projection: WGS 1984 5 WFZO Index cards - France Paramaribo Cayenne Free Zone of Guyane SURINAME FRENCH GUIANA BRAZIL FREE ZONES IN FRENCH GUIANA 50 km International borders Elevations (meters) Cities 0 200 500 1000 Free Zones © Sébastien Piantoni - Conception: François Bost EA 2076 Habiter - University of Reims - 2016 Map Projection: WGS 1984 6 WFZO Index cards - France FREE ZONES GENERAL INFORMATION The European Commission (EC) defines Free Zones under its customs policy as special areas within the customs terri- tory of the European Union (EU). Goods placed in the zone are exempt from custom duties. When goods are imported into the zone from outside EU territory («non-Community goods»), VAT and excise duties are suspended until the goods are exported out of the Free Zone into the EU (where they become «Community goods») or consumed within the zone, in production, for example. The European typology: Free Zones within the EU have a fixed perimeter with entry and exit points that are subject to customs supervision. The areas are classified according to the way in which both Community and non-Community goods are dealt with upon import and export: • Control type I: Free Zones function to some extent like free warehouses, except for the fact that the Free Zone is not a building but a geographical location. This means that the zone is an enclosed area, physically pro- tected by a fence or wall. All goods placed within the area automatically fall under the Free Zone regime and are checked by the customs authorities upon entry and exit, and even passenger traffic must stick to specific passages. • Control type II: Free Zones are run in a similar way to customs warehouses. Again, they concern geographi- cal areas. Unlike Control type I zones, physical control does not take place at entry and exit points but on the basis of stock-taking by the companies present in the area. This means that goods only become subject to the different incentives offered in the Free Zone when they are declared. Source: http://www.europarl.europa.eu/RegData/bibliotheque/briefing/2013/130481/LDM_BRI(2013)130481_REV1_EN.pdf Number of Free Zones -2 Free zones Control type I, under development, -20 free warehouses (entrepôts francs) located at the main French ports: Bor- deaux, Dunkerque, Le Havre, Marseille, Rouen, Pointe-à-Pitre and La Réunion. where goods can remain with duties and VAT payable only upon sale within France or re-export to other countries within the EU. But free warehouses are not control type I and II free zones. Main sectors of activity Transhipment Number of active com- -Free Zone of Le Verdon: 1 enterprise, panies in Free Zones -Free Zone of Guyane: no information Total job numbers No information Distribution of investors French only Exports and sales No information Free zones contribution No information to the national economy Incentives Free zones and free warehouses are special areas within the European Customs Union territory where goods can be introduced free of duties, VAT or excises. They can be kept in those areas for as long as it is necessary until they are dis- patched (released for consumption, free circulation, re-exportation). Free zones Law Articles 166 to 181, Code des douanes communautaire (CDC) Articles 799 to 814, Dispositions d’application du code des douanes communau- taire http://www.edouane.com/cm/getfile.php?t=Type:D+pour+popup&id=46 http://www.douane.gouv.fr/articles/a10855-zones-franches-et-les-entrepots-francs- fonction-stockage 7 WFZO Index cards - France LIST OF FREE ZONES Sur- Name Location face Contacts Observations area Free Zone Cayenne, Remire Direction régionale des douanes de Under deve- of Guyane Montjoly, near the Guyane lopment. (Zone franche port of Dégrad-des- 8, rue Louis Blanc de Guyane, Cannes 97 305 Cayenne Cayenne) Tel : +594-5 94 29 74 74 Fax : +594- 5 94 29 74 52 Free Zone of Le Le Verdon, near 60 Direction interrégionale des Under deve- Verdon, Port of Bordeaux ha douanes de Bordeaux 1, lopment. The Bordeaux (Zone Quai de la Douane, BP 60 management Franche du 33024 BORDEAUX is entrusted to Verdon-Port de Tel: +33-05-57 81 03 60 Fax: +33-05- the autono- Bordeaux) 56 44 82 46 mous port of Bordeaux. Sources: http://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/customs/procedural_aspects/imports/free_ zones/list_freezones.pdf And others. CONTACTS Direction régionale des douanes de Guyane 8, rue Louis Blanc F- 97 305 Cayenne Tel : +594-5 94 29 74 74 Fax : +594- 5 94 29 74 52 Direction interrégionale des douanes de Bordeaux Palais de la Bourse 3, Place Gabriel, 33075 Bordeaux Tel: (+33) 5 56 90 58 00, (+33) 5-57 81 03 60 Fax: +33-05-56 44 82 46 Email: [email protected] Département du développement et de la promotion [email protected] Service des impôts des entreprises étrangères (Foreign enterprises Tax Service) 10, rue du Centre, TSA 20011, 93465 Noisy-Le-Grand Cedex Tel: (+33) 1 57 33 85 00 Email: [email protected] FREE ZONES WEB SITES SELECTION • http://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/customs/procedural_aspects/im- ports/free_zones/list_freezones.pdf • http://ec.europa.eu/taxation_customs/business/customs-procedures/what-is-importation/free-zones_en+ • http://www.europarl.europa.eu/RegData/bibliotheque/briefing/2013/130481/LDM_BRI(2013)130481_REV1_EN.pdf • http://www.douane.gouv.fr/articles/a10855-zones-franches-et-les-entrepots-francs-fonction-stockage • http://www.bordeaux-port.fr • http://www.bordeaux-port.fr/sites/default/files/contributeurs/media/pdf/Port-logistique-planches-HD.pdf • http://www.portdeguyane.fr/ 8.