Index Cards by Country FRANCE

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

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

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FREE ZONES

General information The European Commission (EC) defines Free Zones under its customs policy as special areas within the customs territory 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 protected 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 geographical 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 communautaire

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

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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/imports/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/