(Out of European Union only)
To qualify for a VAT refund, you must:
- Be a resident of a non-EU country at the time of purchase
- Have been in France for less than six months
- Be at least 16 years old
You must present the duty-free slip and your purchases at customs on leaving the airport at least 45 mn before your flight departure time AND before proceeding to the check-in.
(Customs office is located at ARRIVAL level)
If your VAT refund form was not stamped before leaving France
This procedure does not apply to travelers who did not present the VAT refund form and/or the related purchases when exiting EU territory. However, if your VAT refund form (issued in France) was not stamped by French Customs upon your departure from the European Union for reasons attributable to French Customs, you may request retroactive certification of the form from the customs office with territorial jurisdiction.
To do so, you must submit your request within six months of the purchase date to :
Direction régionale des douanes,
6 boulevard du Château double,
AIX EN PROVENCE 13098 Cedex 02
You must state:
- The reasons that prevented you from completing the customs export formalities
- The name of the Customs office at your point of departure and the date of your departure from the European Union
You must enclose with your request:
- Any official document proving that your habitual place of residence is outside the European Union and that you visited France for less than six months (original of passport, identity card, consular card, residence permit, etc.)
- Proof of export of the goods. This proof consists of either a receipt issued by the customs authorities in your country stating that all applicable duties and taxes have been paid, or by having an accredited authority in the French embassy or consulate issue a certificate2 or stamp box C2 of the VAT refund form.
- The original VAT refund form stamped by the embassy or consulate and/or the certificate issued by the consulate or embassy
- A copy of your travel ticket