Moving to Reunion

DOCUMENTS REQUIRED

• Bill of Lading
• Five valued inventories (in French Francs), detailed and signed by the shipper (1 original and 4 copies), on which must appear an address of contact on Reunion Island
• Copy of passport
• Copy of the taxation advice
• Packing list
• Certificate of change of residence (moving order for militaries)
• Attestation of non-sale
• Copy of the plane ticket
• Invoices of hi-fi/video items (cameras, radios, etc.)

CUSTOMS REGULATIONS

Goods must be imported within twelve (12) months of the date of transfer of residence. They are allowed entry duty free if the importer has lived in a country outside the EU for at least one year AND the personal belongings have be used by the importer for at least six (6) months. Goods must not leave the importer's possession for at least twelve (12) months from the date of importation.

PROHIBITED GOODS

Weapons and ammunitions are prohibited. An import authorization is required for weapons that do not originate in France.

ALCOHOL

Alcohol and other spirits are prohibited and should be sent separately. Only the mention Fond De Cave (less than 15 bottles) is acceptable.

DUTIES

If the customer does not benefit from the duty free exemption, he will have to pay:

• VAT of approximately 9.5%
• Droits D'octroi De Mer: depends on the nature of the goods

MOTOR VEHICLES

• Original registration paper
• Bill of lading
• Copy of passport
• Certificate of change of residence
• Certificate of non-cession
• Original invoice
• COM T2L No 3 and EUR 1 (only for new cars)

The documents must be given at the time of customs clearance. All the vehicles that are not produced in the European Union must be checked, as the steering wheel must be on the left.

Taxes are based on the duty free value plus freight and insurance.

• VAT = 9.5% for cars imported within EEC
• Octroi de Mer Tax:
  • approximately 12% for capacity of 0 to 1000 cm^cube
  • 17% for capacity between 1000 and 1500 cm³
  • 22% for capacity between 1500 and 2000 cm³
  • 27% for capacity above 2000 cm³
• Additional tax of 1%

PROHIBITED GOODS

A vaccination book kept up to date is required

FEW EXAMPLES OF FRENCH OVERSEAS TERRITORIES RATES (IF NOT ALLOWED IN EXEMPTION FROM CUSTOMS DUTIES):

• Wine and spirits: between 40 and 80%
• Items of clothing: between 17 and 22%
• Tableware: around 22%
• Hi-Fi: between 12 and 22%

(1) For used items, tax is reduced to 5.5%.

For the four categories of articles detailed above you have to add 1% of additional taxes on French Overseas Territories.