French General Tax Code
In forceThe tax base is made up of the value defined by customs legislation in accordance with the Community regulations in force.
However, the tax base shall include:
1° Taxes, duties, levies and other taxes that are due as a result of the importation, with the exception of value added tax itself;
2° Incidental costs, such as commission, packaging, transport and insurance costs incurred up to the first place of destination of the goods within the country ; By first place of destination is meant the place mentioned on the consignment note or any other transport document under cover of which the goods are imported; in the absence of such mention, the first place of destination is that of the first breaking of the load.
3° the ancillary costs referred to in 2°, where they arise from transport to another place of destination within the European Union, if the latter place is known at the time when the chargeable event occurs.
When a good placed under one of the regimes mentioned in b of 2 of I of article 291 is released for consumption, the taxable amount also includes the services mentioned in 6° of I of article 277 A and 2° of III of article 291, other than the ancillary costs referred to in 2° and 3° of this article.
Discounts, rebates and other price reductions acquired at the time of importation are not to be included in the taxable amount.
This tax base is established by the customs and indirect rights administration, including in the event of regularisation and for the categories of transactions mentioned in 2° of 3 of article 293 A. To this end, it has the powers provided for in the Customs Code for the assessment, collection and control of customs duties.
