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Customs and tax refunds

Customs declaration and tax refund

For travellers whose usual place of residence is outside the European Community, value added tax (VAT) can be deducted from the price of goods purchased in France. Tax-free goods are those that you carry in your personal luggage.

⚠️ Important: validate your tax refund forms BEFORE going through security.

Many passengers go directly to the boarding area without having validated their tax refund forms. However, this validation is mandatory and must be done before going through the Security Checkpoint.
Without validation by customs or via a PABLO terminal, no refunds can be made at Global Exchange, located in the restricted area. Once you have passed through security, you are not allowed to turn back. Therefore, please ensure that you complete this process before entering the restricted area.

Tax refund kiosk

Passenger service : self-service tax refund kiosks at Nice Côte d’Azur Airport
Aéroports de la Côte d’Azur and the French Customs Authority have set up a self-service tax refund service for passengers.

This service, called PABLO (Programme d’Apurement des Bordereaux de Détaxe par Lecture Optique), is available in all airport terminals.

Before going through the security check and heading to boarding, you must have your tax refund forms validated by the French Customs office, either at the counters or using one of the self-service kiosks located:

 

Terminal 1

In the arrivals hall, near the Customs office, opposite the Information Desk.

Bornes détaxe Douane Terminal 1

Terminal 2

In the arrivals hall, near the Customs office, opposite gate A3.
 

Bornes détaxe Douane Terminal 2

Passengers who have tax refund forms with a barcode and the PABLO logo can scan them directly at these terminals.

More info on self-service tax refund kiosks  here.

For further information

  • Tax refunds : Contact Global Exchange +33 (0)4 93 21 36 34 (Terminal 1) or +33 (0)4 93 21 36 32 (Terminal 2)
  • For air freight : +33 (0)4 93 21 37 77
  • For exemption and the different formalities pertaining to transporting goods as hand-baggage : (33) 4 93 21 37 84 / (33) 4 93 21 37 85
  • Third countries :Third countries other than those of the EU, the French republic 'outre-mer' territories, The Channel Islands, the principality of Andorra, Saint-Pierre-et-Miquelon, Mayotte, Faroe Islands, the Canary Islands, Ceuta and Melilla, San Marino and the Vatican.
  • EU member states : Germany, Austria, Belgium, Denmark, Spain, Finland, France, Greece, Ireland, Italy, Luxemburg, the Netherlands, Portugal, United Kingdom (including the Isle of Man), Sweden.

More information about french customs here

Frequently asked questions

  • Who is eligible ?

    Those persons of (15 years or over) living in a third country of the EU at the date of purchase and on visit in France for less than 6 months.

    You must be able to prove this eligibility at the moment of purchase by showing :

    • an identity card if you are a foreign national,
    • a registration card issued by the consulate, or any other official document, certifying residence outside the EU, if you are a French national and living outside the EU.

  • Who cannot benefit from duty free ?
    • those resident in a EU member state
    • those resident in (French) 'départements d’outre-mer' (DOM).
    • diplomatic personnel and associate personnel, students and trainees, immigrant workers (even if they are returning to their country (of origin)) who are residents in France more than six months a year

  • Which goods cannot be free of duty ?
    • Foods (solids and liquids), tobacco, medicine, unmounted precious stones, cultural goods,
    • weapons; however, 5th category (shot guns & air rifles), 6th category (cold steel) and 7th category (various rifles) weapons can be free of duty,
    • private means of transport : automobiles, aircraft and relevant spare parts and equipment However, car radios and cassette players, sports equipment such as bicycles and windsurfs may be free of duty,
    • purchases likely to be used for commercial purposes (for example, items in a large quantity).

  • How to qualify for duty free ?
    • During purchase, the salesperson gives you an export sales document (consisting of three leaves : two pink ones and one green one) which you sign and have counter-signed by customs before the end of the third month following the one during which the purchase was made and this, on leaving the EU.
    • You declare the goods, with the three-leaved document, at the customs office on leaving the EU. Those travelling on cross-border trains must have the duty-free documents counter-signed either by the customs officials during the trip, or at the border station.

  • Procedures to follow at the airport ?

    Before passing through the security checkpoints and entering the departure lounge, please follow this procedure:

    • Declare your goods and get a stamp from the customs office or from a tax refund terminal in the Arrivals hall (Terminal 1 or Terminal 2)
    • Get your VAT refunded at an Global Exchange bureau de change in the public area near the customs office.