Customs for Household Goods from France 2026: Removal Relief and Inventory Requirements

Moving household goods out of France: customs essentials in 2026

For moves within the EU, France treats household goods as freely circulating under Article 28 of the Treaty on the Functioning of the European Union. There are no customs duties or VAT, and the goods cross internal EU borders without formal inspection. However, you still need to keep an itemised inventory (liste de colisage) for insurance purposes and in case of selective controls.

For moves outside the EU, the situation is reversed: every shipment must be customs-cleared at exit (French side) and at entry (destination side). The 2026 procedures are governed by the Code des Douanes (Articles 285 ter to 290) and the EU Union Customs Code. The export customs declaration is the Document Administratif Unique (DAU) filed via the DELTA G electronic platform.

The transfer of residence regime

For non-EU destinations, the destination’s transfer-of-residence regime is what determines customs treatment of your goods. Most countries grant duty-free importation under specific conditions:

To qualify, the goods must be: yours and used for at least 6 months prior to import; not for sale or commercial use; transported within the time limit; and matching the inventory submitted at entry. Failure to comply triggers full duties + VAT + penalties (typically 20-50% of value).

The inventory: how to build it correctly

The inventory is the most important document. Customs officers use it to: assess risk and decide on physical inspection, compute potential duties for items missing or extra, identify prohibited or restricted goods. A well-prepared inventory speeds clearance from days to hours.

Format: single-line items (one per row), description in French AND destination language, quantity, estimated used value (not new replacement value), serial numbers for electronics, year of acquisition. Group by box number with cross-reference labels. Total at the end with breakdowns by category (furniture, electronics, books, clothing, kitchenware, art, etc.).

Avoid: grouped descriptions like ”box of kitchen items” — replace with itemised list. Vague high-value items like ”jewellery, gold rings” — list with appraisal. Copyrighted media collections (CDs, DVDs, books) — separate by quantity and origin to avoid IP-related questions in some countries.

Mandatory declarations on the inventory: alcohol (allowance varies, often 1L spirits + 4L wine), tobacco (200 cigarettes typical), firearms (separate declarations and permits required in most destinations), pets (separate procedures, see specific guides), plants and seeds (biosecurity in Australia, USA, Canada), foodstuffs (varies; Switzerland allows household-quantity).

Restricted and prohibited items

Wine and alcohol. France allows export of personal wine cellars without specific declaration; destination countries vary. UK: 18L wine + 4L spirits duty-free per adult. Switzerland: 5L wine + 1L spirits per adult. USA: 1L spirits + 4L wine duty-free; large cellars possible with import permit. UAE: 4L total alcohol per adult, must declare.

Cultural goods. Items over 50 years old or worth more than €50,000 may be subject to French export controls under the Code du Patrimoine (Article L 111-1). Request an Autorisation de sortie from the Ministry of Culture’s Service des Musées de France 4-6 weeks before move. Includes art, antiques, books, archives, archaeological items.

Firearms. Each weapon requires the European Firearms Pass for EU destinations, plus destination-specific licences. France: declare to Service Central des Armes et Explosifs (SCAE) 30 days before move. UK: police authorisation + Firearms Permit. USA: ATF Form 6 import permit. Failure to follow procedure = serious criminal offence.

Cash and jewellery. Movements of cash or equivalents over €10,000 within EU borders must be declared (Form CERFA 13426). Outside EU, varies: €10,000 also for the EU exit declaration, plus destination requirements (USA $10,000, UK £10,000, Switzerland CHF 10,000).

Working with a moving company: documents and responsibilities

Most international moving companies (members of FIDI, OMNI, IAM) handle customs paperwork as part of the door-to-door service. Verify in the contract: who files the export declaration (DAU) at French exit; who files the import declaration at destination; whether duties and VAT are advanced and recovered from you on settlement; what happens if customs requests physical inspection (additional fees).

Required documents to provide to your mover at least 2 weeks before pickup: scanned passport (all pages), residence permit or visa for destination, lease agreement or property deed at destination, inventory in editable format (Excel or Word), prior employer letter or employment contract at destination, departure date stamps if available, completed transfer-of-residence form (ToR1, B4, 3299, 18.44 etc.).

Practical timeline for an international move

Day -120: Choose moving company. Get 3-5 binding quotes (FIDI/OMNI members preferred). Verify insurance coverage and customs services included.

Day -90: Apply for destination-specific transfer-of-residence approval (UK ToR1 takes 6-8 weeks; Switzerland Form 18.44 immediate; USA Form 3299 at entry). Begin inventory.

Day -60: Finalise inventory. Sort goods to keep / sell / donate. Schedule disposal of items you cannot move (paint, batteries, propane).

Day -30: Confirm pickup date. Provide all documents to mover. File French export declaration (mover usually does this). Cancel or modify French insurance to cover transit period.

Day 0 (pickup): Final inventory check at loading. Sign DAU declaration. Receive Bill of Lading or Air Waybill.

Day +X (arrival at destination): Customs clearance (usually 2-10 business days). Pay any unforeseen duties. Receive goods at new residence.

Day +60 (typical): Submit final paperwork to mover. Claim insurance for any damage. Confirm transfer of residence is closed in customs files (especially USA Form 3299 confirmation).