Octroi de mer exemption for a move to Réunion

Your personal belongings enter Réunion free of VAT and octroi de mer when you move your residence there. The exemption applies to belongings already in use, imported within a year of your settling.

The conditions

• You are moving your residence to Réunion from mainland France or another European Union country.
• The belongings are personal and already in use.
• You bring them in within one year of settling, in one or more shipments.
• Belongings intended to furnish a second home are not eligible.

The exemption covers VAT, octroi de mer and regional octroi de mer. It is based on European regulation no. 1186/2009.

The papers to provide

• A detailed inventory of your belongings, dated and signed in 2 copies.
• Proof of settlement: certificate of change of residence, employment contract, transfer notice or order.
• For valuable items, proof of purchase with all taxes included in the country of departure.
• For a vehicle, form cerfa 10070.

The list comes from the French customs page on exemptions when settling in an overseas department.

The 12-month period

Belongings imported tax-free cannot be sold, transferred, rented, pledged or lent for 12 months. Otherwise, you pay the taxes due. According to French customs, the 12 months run from the date they enter the department.

Shipping in several loads

Hand in the full inventory with the first shipment, together with the list of belongings in that shipment. Say at that point that other shipments will follow.

Vehicles

A car, trailer, caravan or pleasure boat enters tax-free if you bought it with all taxes included in the country of departure. Commercial vehicles are excluded. The formalities are detailed on the shipping your car to Réunion page.

Outside the exemption

Outside the exemption, octroi de mer is added to VAT, which is charged at 8.5% or 2.1%. Octroi de mer rates are voted by the regional council and vary by product, according to French customs.