{"id":38,"date":"2026-08-04T22:04:43","date_gmt":"2026-08-04T20:04:43","guid":{"rendered":"https:\/\/negoxy.com\/?p=38"},"modified":"2026-09-03T09:51:32","modified_gmt":"2026-09-03T07:51:32","slug":"admission-en-franchise-dans-un-dom","status":"publish","type":"post","link":"https:\/\/negoxy.com\/index.php\/2026\/08\/04\/admission-en-franchise-dans-un-dom\/","title":{"rendered":"Transfert de r\u00e9sidence principale en France \u2014 Franchises douani\u00e8res"},"content":{"rendered":"

<\/p>\n

Lorsque vous transf\u00e9rez votre r\u00e9sidence principale en France, vous pouvez, sous certaines conditions, b\u00e9n\u00e9ficier d\u2019une franchise de droits et taxes<\/strong> pour l\u2019importation de vos biens personnels.<\/mark><\/p>\n

<\/p>\n

<\/p>\n

<\/p>\n

<\/p>\n

1. Biens admis en franchise<\/strong><\/mark><\/h2>\n

<\/p>\n

<\/p>\n

Vous venez d\u2019un pays de l\u2019Union europ\u00e9enne<\/mark><\/h3>\n

<\/p>\n

<\/p>\n

Si vous d\u00e9m\u00e9nagez vers la France depuis un autre pays membre de l\u2019Union europ\u00e9enne, aucune formalit\u00e9 douani\u00e8re particuli\u00e8re n\u2019est \u00e0 accomplir<\/strong>.<\/mark><\/p>\n

<\/p>\n

<\/p>\n

Vous venez d\u2019un pays hors de l\u2019Union europ\u00e9enne<\/mark><\/h3>\n

<\/p>\n

<\/p>\n

Vous pouvez b\u00e9n\u00e9ficier d\u2019une franchise de droits et taxes pour l\u2019importation de vos biens personnels si :<\/mark><\/p>\n

<\/p>\n

<\/p>\n

    <\/p>\n
  • vous avez s\u00e9journ\u00e9 dans un pays tiers pendant au moins 12 mois<\/strong> ;<\/mark><\/li>\n

    <\/p>\n

    <\/p>\n

  • vous transf\u00e9rez votre r\u00e9sidence principale en France<\/strong> ;<\/mark><\/li>\n

    <\/p>\n

    <\/p>\n

  • vos biens personnels ont \u00e9t\u00e9 utilis\u00e9s \u00e0 titre priv\u00e9 pendant au moins 6 mois avant le transfert de r\u00e9sidence<\/strong> ;<\/mark><\/li>\n

    <\/p>\n

    <\/p>\n

  • les biens ont \u00e9t\u00e9 acquis toutes taxes comprises ou hors taxes ;<\/mark><\/li>\n

    <\/p>\n

    <\/p>\n

  • les biens ont support\u00e9 les charges douani\u00e8res et\/ou fiscales dans le pays d\u2019origine ou de provenance.<\/mark><\/li>\n

    <\/ul>\n

    <\/p>\n

    <\/p>\n

    Biens exclus de la franchise<\/mark><\/h3>\n

    <\/p>\n

    <\/p>\n

    Ne b\u00e9n\u00e9ficient pas de cette franchise<\/strong> :<\/mark><\/p>\n

    <\/p>\n

    <\/p>\n

      <\/p>\n
    • les produits alcooliques ;<\/mark><\/li>\n

      <\/p>\n

      <\/p>\n

    • les tabacs et produits du tabac ;<\/mark><\/li>\n

      <\/p>\n

      <\/p>\n

    • les moyens de transport \u00e0 caract\u00e8re utilitaire ;<\/mark><\/li>\n

      <\/p>\n

      <\/p>\n

    • les v\u00e9hicules \u00e0 usage mixte ;<\/mark><\/li>\n

      <\/p>\n

      <\/p>\n

    • les habitations transportables ;<\/mark><\/li>\n

      <\/p>\n

      <\/p>\n

    • les mat\u00e9riels \u00e0 usage professionnel, \u00e0 l\u2019exception des instruments portables n\u00e9cessaires \u00e0 l\u2019exercice d\u2019arts m\u00e9caniques ou lib\u00e9raux ;<\/mark><\/li>\n

      <\/p>\n

      <\/p>\n

    • les stocks de mati\u00e8res premi\u00e8res et de produits ouvr\u00e9s ou semi-ouvr\u00e9s.<\/mark><\/li>\n

      <\/ul>\n

      <\/p>\n

      <\/p>\n

      Les personnels des ambassades et des organisations internationales peuvent \u00eatre soumis \u00e0 des r\u00e9gimes particuliers. Ils doivent se rapprocher du minist\u00e8re fran\u00e7ais des Affaires \u00e9trang\u00e8res et europ\u00e9ennes.<\/mark><\/p>\n

      <\/p>\n

      <\/p>\n

      <\/p>\n

      <\/p>\n

      2. Cas particulier de Saint-Martin et Saint-Barth\u00e9lemy<\/strong><\/mark><\/h2>\n

      <\/p>\n

      <\/p>\n

      Saint-Martin appartient au territoire douanier de l\u2019Union europ\u00e9enne, mais est exclue du territoire fiscal de l\u2019Union europ\u00e9enne.<\/mark><\/p>\n

      <\/p>\n

      <\/p>\n

      Saint-Barth\u00e9lemy a quitt\u00e9 le territoire douanier communautaire le 1er janvier 2012<\/strong>.<\/mark><\/p>\n

      <\/p>\n

      <\/p>\n

      Comme les droits de douane, la TVA et l\u2019octroi de mer ne sont pas exigibles dans ces \u00eeles ou sur les marchandises qui y sont import\u00e9es, les biens exp\u00e9di\u00e9s de ces territoires vers une autre partie du territoire douanier de l\u2019Union europ\u00e9enne sont soumis aux droits et taxes applicables.<\/mark><\/p>\n

      <\/p>\n

      <\/p>\n

      Ainsi, si vous r\u00e9sidiez auparavant \u00e0 Saint-Martin ou \u00e0 Saint-Barth\u00e9lemy<\/strong> et que vous transf\u00e9rez votre r\u00e9sidence principale en France m\u00e9tropolitaine, les moyens de transport acquis dans l\u2019une de ces \u00eeles, ou qui y ont \u00e9t\u00e9 import\u00e9s, seront soumis aux droits et taxes applicables lors de leur importation en m\u00e9tropole, selon notamment leur origine.<\/mark><\/p>\n

      <\/p>\n

      <\/p>\n

      <\/p>\n

      <\/p>\n

      3. R\u00e9sidence secondaire<\/strong><\/mark><\/h2>\n

      <\/p>\n

      <\/p>\n

      Les biens destin\u00e9s \u00e0 meubler ou am\u00e9nager une r\u00e9sidence secondaire situ\u00e9e en France ou dans l\u2019Union europ\u00e9enne<\/strong> ne b\u00e9n\u00e9ficient plus de la franchise de droits de douane et de TVA.<\/mark><\/p>\n

      <\/p>\n

      <\/p>\n

      Vous devez donc acquitter :<\/mark><\/p>\n

      <\/p>\n

      <\/p>\n

        <\/p>\n
      • les droits de douane ;<\/mark><\/li>\n

        <\/p>\n

        <\/p>\n

      • la TVA ;<\/mark><\/li>\n

        <\/p>\n

        <\/p>\n

      • toute taxation compl\u00e9mentaire \u00e9ventuellement applicable,<\/mark><\/li>\n

        <\/ul>\n

        <\/p>\n

        <\/p>\n

        sur la totalit\u00e9 du d\u00e9m\u00e9nagement destin\u00e9 \u00e0 la r\u00e9sidence secondaire.<\/mark><\/p>\n

        <\/p>\n

        <\/p>\n

        Vous devrez fournir \u00e0 la douane :<\/mark><\/p>\n

        <\/p>\n

        <\/p>\n

          <\/p>\n
        • la liste pr\u00e9cise des biens import\u00e9s ;<\/mark><\/li>\n

          <\/p>\n

          <\/p>\n

        • leur valeur, au moyen des factures ou d\u2019une estimation \u00e9tablie avec le service des douanes ;<\/mark><\/li>\n

          <\/p>\n

          <\/p>\n

        • la facture de transport ;<\/mark><\/li>\n

          <\/p>\n

          <\/p>\n

        • la facture d\u2019assurance du d\u00e9m\u00e9nagement, le cas \u00e9ch\u00e9ant.<\/mark><\/li>\n

          <\/ul>\n

          <\/p>\n

          <\/p>\n

          La valeur totale d\u00e9clar\u00e9e constitue la valeur en douane<\/strong>, qui sert de base \u00e0 la taxation.<\/mark><\/p>\n

          <\/p>\n

          <\/p>\n

          Les taux et r\u00e8gles applicables d\u00e9pendent notamment de la nature des marchandises, de leur codification tarifaire et de leur pays d\u2019origine.<\/mark><\/p>\n

          <\/p>\n

          <\/p>\n

          <\/p>\n

          <\/p>\n

          4. Conditions \u00e0 respecter<\/mark><\/strong><\/h2>\n

          <\/p>\n

          <\/p>\n

          Les biens doivent \u00eatre transf\u00e9r\u00e9s en France dans les 12 mois suivant la date du transfert de votre r\u00e9sidence<\/strong>.<\/mark><\/p>\n

          <\/p>\n

          <\/p>\n

          L\u2019importation peut \u00eatre effectu\u00e9e :<\/mark><\/p>\n

          <\/p>\n

          <\/p>\n

            <\/p>\n
          • en une seule fois ;<\/mark><\/li>\n

            <\/p>\n

            <\/p>\n

          • ou en plusieurs fois.<\/mark><\/li>\n

            <\/ul>\n

            <\/p>\n

            <\/p>\n

            Si elle est effectu\u00e9e en plusieurs fois, l\u2019inventaire remis \u00e0 la douane lors de la premi\u00e8re importation doit contenir l\u2019ensemble des biens<\/strong> pour lesquels la franchise est demand\u00e9e.<\/mark><\/p>\n

            <\/p>\n

            <\/p>\n

            Par ailleurs, vous ne pouvez pas vous dessaisir des biens admis en franchise \u2014 notamment par vente, location, pr\u00eat ou mise en gage \u2014 pendant une p\u00e9riode de 12 mois \u00e0 compter de leur date d\u2019entr\u00e9e en France<\/strong>.<\/mark><\/p>\n

            <\/p>\n

            <\/p>\n

            <\/p>\n

            <\/p>\n

            5. Documents \u00e0 fournir \u00e0 la douane<\/strong><\/mark><\/h2>\n

            <\/p>\n

            <\/p>\n

            Vous devez pr\u00e9senter :<\/mark><\/p>\n

            <\/p>\n

            <\/p>\n

              <\/p>\n
            1. Un inventaire d\u00e9taill\u00e9, estimatif, dat\u00e9 et sign\u00e9<\/strong>, en deux exemplaires, des effets personnels et objets mobiliers que vous souhaitez importer ;<\/mark><\/li>\n

              <\/p>\n

              <\/p>\n

            2. Le formulaire Cerfa 10070<\/strong>, relatif \u00e0 la d\u00e9claration d\u2019entr\u00e9e en France en franchise de biens personnels provenant de pays tiers ;<\/mark><\/li>\n

              <\/p>\n

              <\/p>\n

            3. Tout document permettant de d\u00e9montrer :<\/mark>\n
                <\/p>\n
              • que vous aviez votre r\u00e9sidence principale dans un pays tiers ;<\/mark><\/li>\n

                <\/p>\n

                <\/p>\n

              • que vous vous installez en France.<\/mark><\/li>\n

                <\/ul>\n

                <\/li>\n

                <\/ol>\n

                <\/p>\n

                <\/p>\n

                Il peut notamment s\u2019agir d\u2019un document d\u00e9montrant le changement de r\u00e9sidence, d\u2019un ordre de mutation pour les militaires ou fonctionnaires fran\u00e7ais, d\u2019une carte de r\u00e9sident, d\u2019une carte d\u2019immigrant, etc.<\/mark><\/p>\n

                <\/p>\n

                <\/p>\n

                <\/p>\n

                <\/p>\n

                6. Documents remis par la douane<\/strong><\/mark><\/h2>\n

                <\/p>\n

                <\/p>\n

                Apr\u00e8s les formalit\u00e9s, la douane vous remet notamment :<\/mark><\/p>\n

                <\/p>\n

                <\/p>\n

                  <\/p>\n
                • un exemplaire vis\u00e9 de l\u2019inventaire ;<\/mark><\/li>\n

                  <\/p>\n

                  <\/p>\n

                • un certificat 846 A<\/strong>, n\u00e9cessaire \u00e0 l\u2019immatriculation de votre v\u00e9hicule dans une s\u00e9rie normale ;<\/mark><\/li>\n

                  <\/p>\n

                  <\/p>\n

                • une carte de libre circulation, le cas \u00e9ch\u00e9ant et sur demande.<\/mark><\/li>\n

                  <\/ul>\n

                  <\/p>\n","protected":false},"excerpt":{"rendered":"

                  Les moyens de transports \u00e0 l’exception des v\u00e9hicules utilitaires, doivent imp\u00e9rativement avoir \u00e9t\u00e9 acquis toutes taxes comprises dans le pays de provenance ou avoir acquitt\u00e9 des droits et taxes \u00e0 l’importation dans le pays de provenance.<\/p>\n","protected":false},"author":1,"featured_media":284,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"_glsr_average":0,"_glsr_ranking":0,"_glsr_reviews":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[19],"tags":[],"class_list":["post-38","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite"],"yoast_head":"\nTransfert de r\u00e9sidence principale en France \u2014 Franchises douani\u00e8res - NEGOXY<\/title>\n<meta name=\"description\" content=\"En provenance d'un pays menbre de l'Union Europ\u00e9enne vos biens personnels en cours d'usage peuvent \u00eatre admis en franchise de TVA, d'octroi de mer et d'octroi de mer r\u00e9gional lors de leur importation. Les moyens de transports \u00e0 l'exception des v\u00e9hicules utilitaires, doivent imp\u00e9rativement avoir \u00e9t\u00e9 acquis toutes taxes comprises dans le pays de provenance ou avoir acquitt\u00e9 des droits et taxes \u00e0 l'importation dans le pays de provenance.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/negoxy.com\/index.php\/2026\/08\/04\/admission-en-franchise-dans-un-dom\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Transfert de r\u00e9sidence principale en France \u2014 Franchises douani\u00e8res - NEGOXY\" \/>\n<meta property=\"og:description\" content=\"En provenance d'un pays menbre de l'Union Europ\u00e9enne vos biens personnels en cours d'usage peuvent \u00eatre admis en franchise de TVA, d'octroi de mer et d'octroi de mer r\u00e9gional lors de leur importation. 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