VAT REFUND PROCESS IN HOW THE INTERACTIVE FRANCE PABLO BARCODE READER WORKS Dear Traveller, you are a non-EU resident, 16 WHEN MAKING YOUR PURCHASE SELECT YOUR LANGUAGE or over and have been 1 Select one of the eight languages in France for less than HOW do I prove I am a non-EU resident? proposed on the touch screen. 6 months. FRENCH NATIONALS RESIDENT SCAN THE BAR CODE FOREIGN NATIONALS 2 Under certain conditions, you can obtain a IN A THIRD COUNTRY Scan the bar code on your form using refund of the VAT paid on the goods purchased the reader. during your stay in France. Consular ID card or OBTAIN APPROVAL Valid passport 3 You must meet the following conditions: Certificate of registration in register A green screen will appear with of French citizens abroad the message «OK, form valid»: l Purchase the goods from a retailer offering this electronic approval is exactly the same as a Customs stamp. The approval VAT refunds. process is complete.If a red screen l Purchase tourist goods1 WHAT DOCUMENT will the retailer give me? appears, follow the instructions on screen. Once you have made your purchase, the retailer will inform Once your form has been scanned and approved, you l Purchase the goods on the same day in you of the procedure for obtaining a VAT refund and will can obtain a refund directly at a reimbursement window the same store at a total cost of over €175 provide you with an sales form. By signing the form, if there is one located at the exit point you are leaving you agree to comply with the necessary formalities to obtain from. Alternatively, you can opt for a refund via bank including VAT. your VAT refund. transfer. You should inform the retailer of your preferred l Transport the goods back to your country option when purchasing the goods. of residence by yourself. WHEN LEAVING FRANCE WHAT SHOULD I DO if there is no PABLO barcode reader at the exit point I am leaving from or if I have WHEN should I have my export sales forms stamped? a foreign export sales form in my possession? l Before the end of the third month following the month of In both cases, you should contact someone from purchase. Customs. l When leaving the European Union from France. l Before checking-in your luggage if you are leaving by aeroplane. Customs may at any time check that you meet the VAT refund conditions. If you are subject to a HOW do I get my export sales forms stamped? ! Customs inspection, you must provide: 1 You are entitled to purchase a maximum of 15 units You can have your forms for goods purchased in France - ID confirming that you are a non-EU resident. of the same article. stamped at any PABLO barcode reader. There is no need to - Your travel ticket. contact Customs. - The goods eligible for a VAT refund, which you ! WHERE are the PABLO barcode readers located? must carry with you. When leaving the country, ensure you have plenty PABLO barcode readers are generally located near to Failure to present the goods to Customs will result of time to deal with the VAT refund formalities. Customs offices in international airports, ports and at border in your export sales form being cancelled and a crossings. possible fine. YOU WERE UNABLE TO COMPLETE VAT REFUND FORMALITIES IN FRANCE

I was unable to complete the VAT refund formalities before leaving France2. Am I still entitled to a refund?

Yes. To obtain a refund, you must: l obain a receipt from the Customs service in your 1 country of residence proving that you paid the this leaflet is in abbreviated form and and VAT on the goods purchased, or; is strictly for information purposes. it does not replace the relevant l present a copy of the export sales form and legislation. the goods purchased to the French embassy or consulate in your country of residence to obtain a stamp or certificate confirming that they have seen To obtain more detailed information and avoid committing an the goods. offence, we recommend you consult the following: Contact Send your request for regularisation to the Customs n 2 service located at the French point of departure within Internet sites: six months of the date of purchase. www.douane.gouv.fr www.rendezvousenfrance.com You must enclose with your request: n Free smartphone application: Douane Fr l A copy of an official document proving that you are a non-EU resident. Alternatively, contact l The receipt provided by Customs in your country n Infos Douane Service PURCHASES MADE IN FRANCE of residence, or a certificate/export sales form Or from outside stamped by the French embassy or consulate. Metropolitan France l Your travel ticket. + 33 1 72 40 78 50 REFUND l A letter explaining why you were unable to complete the VAT refund formalities before leaving France or MADE EASY WITH the EU. This letter must also include the date and time you left France. THE PABLO BARCODE

What should I do if I leave the European Union via a web : douane.gouv.fr Member State other than France? READER Photo crédit cover : © tinica10 - Fotolia.com You must ask the relevant authorities in this Member State to stamp your export sales forms and send them Direction générale des douanes et droits indirects back to the French retailer who sold you the goods. General Directorate of Customs and 11, rue des Deux Communes - 93558 Montreuil Cedex Website: www.douane.gouv.fr 2 If you were unable to complete the formalities before your departure Smartphone: douane fr (free app for travellers) due to exceptional circumstances, you must explain what they were when you make a request for regularisation. Twitter : @douane_france January 2014