Are you importing goods into France? Be sure to double-check the import VAT requirements before you’re stuck at customs. Why? The VAT due on imported goods released for consumption in France is no longer due at the time of customs clearance. Instead, the VAT must be reverse charged in the VAT returns of the importing party. This means that if a business plans to import goods into France, they need to apply for a French VAT number prior to the import.
Source: vatit.com
