Quick Tips for Logistics Professionals
Quick Tips for Logistics Professionals
- French car dealers are used to making tax-free sales for vehicles exported to Algeria, Morocco or Tunisia.
- Proof of exit is essential to secure VAT exemption when these vehicles travel by ferry.
- The rules change on April1, 2026: it is no longer possible for traders to interact directly with French Customs in Sète or Marseilles.
- Appointing a registered and specialized customs representative avoids port blockages and tax repayment, saves time and secures operations.
The new customs systems introduced in April 2026 change the rules of the game for traders selling tax-free cars to Maghreb countries: going through a registered customs representative (RDE) becomes essential to secure VAT exemption on new or used vehicles (VO/VN).
The Maghreb: an important market for VO/VN dealers
The market for vehicle exports to North Africa is based on strong local demand in Algeria, Morocco and Tunisia.
- The Algerian market , driven by the diaspora, is highly regulated, but also in great demand, especially for new and recent vehicles. Different schemes exist, depending on the buyer’s tax residence.
- Morocco is more open, with an active used vehicle market and many small dealers.
- In Tunisia, a system of tax relief for change of residence (FCR) grants tax advantages to individuals from the diaspora, under strict conditions.
The vehicles exported to the Maghreb are mainly recent, reliable models (city cars, SUVs, utility vehicles or premium models), which must also be in perfect administrative compliance. In all cases, France is a preferred source, and car dealers are often exposed to export sales to these countries.
Exporting a car by ferry: customs specificities
In most cases, the buyer drives the vehicle from France to its destination country, via the ports of Marseille or Sète, by ferry to Algiers, Oran, Bejaïa, Mostaganem or Skikda in Algeria, Tangier or Nador in Morocco, Tunis or Rades in Tunisia. Ferry transport generally costs between €500 and €1,200, and lasts between 24 and 72 hours.
When the vehicle is driven by the purchaser and loaded onto a ferry for export outside the European Union, it is referred to as a self-passenger flow. These vehicles are handled outside the conventional freight circuits (Cargo Community System or CCS), which means that they require special management of customs formalities and monitoring of exit from EU customs territory (TDU).
Please note: the same principles apply if the purchaser drives the vehicle outside the territory of the European Union for export by road, even without a ferry(France > Serbia or Switzerland, for example).
Export VAT exemption: a challenge to master
With VAT at 20%, mastering the VAT exemption is an important issue for French car dealers and their customers alike.
For example, for a vehicle sold for €20,000 including VAT, French VAT represents €4,000 for a buyer based in Algeria who repatriates the vehicle to that country.
For garages and car dealers who sell tax-free vehicles for export, precise customs management is essential to secure VAT exemption..
Export circuit for passenger cars (ferries) to Algeria, Morocco or Tunisia – how to secure duty-free sales.
How to Sell New and Used Vehicles Tax-Free While Staying Fully Compliant
Proof of exit, essential for securing VAT exemption
The sale of a tax-free vehicle for export to a private individual resident outside the European Union is strictly governed by tax regulations. The seller must be able to prove that the vehicle has left the territory of the European Union within the stipulated timeframe (maximum 90 days after the sale).
Without proof of exit, the tax authorities can reclassify the sale as including VAT and claim VAT from the seller, with the risk of reassessment and penalties.
Obtaining proof of exit is often complicated in the case of self-passenger flows for traders, who have no control over customs procedures or their customer’s transport schedule. The result: missing documents, delays, or inability to justify duty-free sales.
NB: Some dealers invoice the vehicle inclusive of all taxes, and make the VAT refund conditional on the provision of proof of exit: this ensures that the purchaser will be vigilant to ensure that customs formalities are carried out before the vehicle boards the ferry or crosses the border, and that proof of exit is provided at destination.
New customs procedures from April 1, 2026 make it compulsory for traders to appoint a customs agent. Failure to do so may result in vehicles being held up at port, and VAT being reclaimed due to a lack of valid proof of exit.
Vehicle exports: customs changes in 2026
In the past, some dealers and garages took care of all the formalities themselves, ensuring that a proof of arrival was sent to a mailbox dedicated by customs to monitoring car-passenger flows, in Marseille for example. The proof of exit was marked “ECS Sortie”.
Today: with the modernization of European customs systems (AES, Delta E, SES), everything is computerized and strictly controlled. The old methods are no longer accepted, and formalities must be carried out in customs systems by authorized operators.
👉 In concrete terms, email requests are no longer processed, and the proof of exit has changed: “EXPORTE” replaces “ECS Sortie”.
In practice, garages and dealers can no longer manage their exports on their own, and must appoint a registered customs representative (RDE) to handle customs formalities and monitor the export of vehicles.
The customs broker: an indispensable partner in 2026
2 simple steps to export a vehicle with peace of mind
To export a vehicle as a self-passenger today, automotive professionals need only follow 2 simple rules:
- Appoint a registered customs representative (RDE). This person will make the export declaration in the Delta E system, file the notification of the vehicle’s arrival at the port in the SES system, validate the exit in the system (or ensure that the shipping company does so) after the vehicle has boarded the ferry, and generate the proof of exit with the words “EXPORTE”.
- Keep the customs document issued by the RDE to justify the tax-free sale.
If a step is missing or incorrectly carried out: refusal of loading at the port, blocking of the vehicle or risk of VAT to be paid.
Please note: customs exit validation (“EXPORTE”) does not automatically update the SIV (Système d’Immatriculation des Véhicules – Vehicle Registration System): a separate administrative step is still required to close the file on the registration side.)
Please note: customs exit validation (“EXPORTE”) does not automatically update the SIV (Système d’Immatriculation des Véhicules – Vehicle Registration System): a separate administrative step is still required to close the file on the registration side.)
Why use a specialized forwarder?
A forwarder specialized in international car transport masters all the specific stages of customs management, as well as the associated regulatory and transport issues.
Working with a forwarder based in Sète or Marseille facilitates exchanges with the authorities, secures operations and optimizes lead times.
👉 The result: you can continue exporting as before, without blockages and in full compliance. By choosing the right forwarder, you avoid costly mistakes, save time and ensure satisfied customers.