Exhibitors importing equipment, materials, goodies, gifts and consumables are entitled to VAT, duty and tax exemptions under certain conditions in France. Follow the guide with our customs and event logistics experts .
Quick Tips for Logistics Professionals.
- Temporary or definitive importation: The destination of equipment and goods determines the applicable customs regime.
- Temporary Admission and ATA Carnet suspend customs duties and VAT when goods are to be re-exported.
- Goods distributed or consumed at the show may benefit from special duty-free treatment.
- VAT reverse charge mechanism (ATVAI in french) is an attractive option for foreign exhibitors when they do have a fiscal representative – or even when they don’t, in some cases.
What are the customs regulations for exhibition equipment?
Exhibitors at trade fairs and conferences mobilize various types of equipments: stand structures, audiovisual equipment, demonstration pieces, catalogs and marketing materials, technical equipment, decorative elements…
These goods may be imported specifically for the event, and fall under different customs regimes depending on their destination: re-export after the show, or distribution/consumption during the event.
The choice of an appropriate customs regime depends mainly on what happens to the goods after the show. Large stand elements or audiovisual equipment, for example, can be reused over several shows, whereas this is not the case for communication media, goodies, perfumes and chocolates, which are normally distributed or consumed on site.
Temporary admission of equipment destined to leave after the show
When exhibition equipment is to be re-exported, it can be placed under a temporary import regime that suspends customs duties and VAT.
Two solutions are generally used:
Temporary admission
Temporary Admission allows import duties and taxes to be suspended, provided that the equipment is re-exported within the allotted time and in the correct condition.
This plan is particularly suitable for :
- modular stand structures
- audiovisual equipment
- reusable furniture
- technical supports
- event equipment to be returned at the end of the show
ATA Carnet (simplified Temporary Admission)
The ATA Carnet is an internationally recognized form of simplified Temporary Admission. It allows you to temporarily import equipment for trade fairs and exhibitions without paying duties and taxes, thanks to a single carnet stamped at each border crossing.
Some 70 countries have ratified the ATA Convention. It is valid for one year, and a single carnet can cover several successive temporary admissions, making it particularly suitable for exhibitors taking part in several international trade shows.
Duty-free goods goods distributed or consumed during the show
When goods are not intended for re-export, another system can be used: the duty-free allowance for exhibitions provided for by European regulations.
This scheme applies in particular to :
- small representative samples
- equipment intended exclusively for demonstration purposes
- low-value materials used for the construction or decoration of temporary stands
- printed matter and advertising materials distributed free of charge.
Catalogs, technical parts or marketing materials sent via express delivery to a trade show can also benefit from these provisions, subject to an appropriate customs declaration.
Caution: Incorrect classification of the customs procedure (Temporary Admission, ATA Carnet, exhibition exemption or definitive import) may result in immediate payment of customs duties and import VAT.
VAT and import of exhibition materials for foreign exhibitors
For foreign exhibitors, the exhibition exemption is an interesting lever, but not all goods necessarily meet the conditions for exemption.
When products are not eligible (depending on the nature of the goods, their value or the conditions of use), one solution is to proceed with a definitive import with payment of duties and VAT.
The elements of large size, such as the stands or the equipment computer equipment and audiovisual, are reusable on several shows and can be imported temporarily. At on the other hand, the supports of communication the goodies, the fragrances or the chocolates are usually distributed or consumed at on-site and must be be imported (permanent import).
Products imported in excessive quantities cannot be considered as samples from a customs point of view. In such cases, duty-free treatment is not applicable, and customs duties will have to be paid on final importation.
In both cases, several VAT mechanisms can be mobilized for foreign exhibitors:
- Reverse charge of import VAT (ATVAI in french) if the trader has French VAT registration and an EORI number
- Exemptions from VAT identification, under certain conditions.
A prior analysis of the customs regime can often optimize these operations.
Our services
Local specialists at our French Riviera’s agencies (Nice, Carros, Cannes, La Ciotat, Sète) provide a full range of services.
- Event logistics with customs management of stands, technical equipment, marketing materials, demonstration parts, catalogs, audiovisual materials or decorative elements imported for the event. We also offer a full range of transport and logistics services through our MATHEZ ONSITE LOGISTICS department.
- Carrying out yachting-specific customs formalities on boat shows, refit yards, purchases/sales or other special situations, but also boat transport and flag-registry formalities in France.
