Legaware - Declaration of Exchanges of Goods

Declaration of Exchanges of Goods

Legal obligation

What are the risks ?

Financière : 750 € - 1500 €

Financière : 15 € - 1500 €

Financière : 1500 €

Declaration

The DEB is a declaration that is both fiscal (for the control of VAT) and statistical (for establishing the foreign trade figure). It makes it possible to cover the physical flows of goods within the European Union, despite the abolition of customs borders by the implementation of the internal market on January 1, 1993. Since that date, intra-community trade is no l...Log in to see the rest ...

Exclusion

Below are the movements that do not require the filing of a DEB:

trade between Member States of goods of third origin, circulating under the external transit customs procedure, and not yet having received a customs destination;

Example: a third-party good is placed under the T1 regime in Rotterdam and circulates under this regime as far as France. A single administrative document (SAD) for release for consumption is filed in France. The Netherlands - France feed is not shown in DE.

Community goods only passing through French territory during their transport;

Example: goods leaving from Belgium to Spain via France.

supplies to French or Community ships or aircraft stationed in France (DAU);
exchanges of goods intended for repair, before and after repair;
deliveries of products benefiting from refunds (within the framework of the common agricultural policy) to organizations international organizations or armed forces established on the territory of another Member State. These deliveries give rise to the filing of an SAD (these provisions are not applicable to co...Log in to see the rest ...

Authority

Directorate-General of Customs and Indirect Taxes

Responsible

French company selling goods in the EU

French company purchasing goods in the EU

Sources

Legal Sources

Circular of January 2, 2020 relating to the Declaration of Exchange of Goods between Member States of the European Union NOR CPAD1937201C

General Tax Code

Regulation (EC) No 638/2004 of the European Parliament and of the Council of 31 March 2004 on Community statistics relating to the trading of goods between Member States and repealing Council Regulation (EEC) No 3330/91

Other sources

Direction générale des douanes et droits indirects - Professionnel