The key regulatory compliance measures required for operating a duty-free business in

France include:

1. **Customs Code of the European Union:** Adhering to the rules and procedures related to
the import, export, and transit of goods within the European Union, including duty-free
goods.

2. **French Customs Regulations:** Complying with specific regulations issued by the

French Customs Department governing duty-free operations, including import and export
procedures, duty exemptions, and reporting requirements.

3. **Value-Added Tax (VAT) Regulations:** Abiding by French VAT regulations that apply
to the sale of goods in duty-free shops, including rules on VAT exemptions for eligible
travelers and tax refund procedures for non-EU residents.

4. **Alcohol and Tobacco Regulations:** Ensuring compliance with regulations specific to

the import and sale of alcohol and tobacco products, including licensing, health, and safety
regulations.

5. **Record-Keeping and Compliance:** Maintaining accurate records of transactions, sales,

and inventory to ensure compliance with VAT and customs regulations.

6. **Anti-Money Laundering (AML) Regulations:** Implementing measures to prevent

money laundering and comply with AML regulations.

7. **Employee Licensing and Training:** Ensuring that employees have the necessary
licenses or permits and providing appropriate training on VAT, customs, and regulatory
compliance.

These measures are essential to ensure legal operations and adherence to customs and tax
requirements for duty-free businesses in France. It is crucial for duty-free businesses to have
a comprehensive understanding of these legal requirements, maintain strict compliance, and
seek legal advice or consult with tax and customs authorities to ensure full adherence to the
applicable legal framework.
The process of obtaining an importer license in France involves several key steps to ensure
compliance with customs regulations and facilitate the importation of goods into the country.
The following steps outline the procedure for obtaining an importer license in France:

1. **Understand Import Requirements:** Familiarize yourself with the import regulations

and requirements applicable to the specific goods you intend to import into France, including
restrictions, tariffs, and licensing obligations.

2. **Business Setup:** Establish a legal business entity in France and ensure compliance
with all applicable legal requirements for operating a business in the country.

3. **VAT Registration:** Register for VAT with the French tax authorities (DGFiP) if you
have not done so already. Obtain a VAT number that will be required for importing goods
and complying with VAT obligations.
4. **Customs Authority Registration:** Prepare and submit all necessary documentation as
part of the importer license application, which may include proof of VAT registration, EORI
number, business registration documents, financial statements, and other relevant
information.

5. **Compliance Assessment:** The customs authorities will review your importer license
application, assess your compliance with import regulations, and may conduct verification
checks to ensure your eligibility as an importer.

6. **License Approval:** Upon successful evaluation of your application, the customs

authorities will grant you an importer license, allowing you to legally import goods into
France. Review the terms and conditions of the license carefully.

7. **Ongoing Compliance:** After obtaining your importer license, ensure ongoing

compliance with customs regulations, including accurate customs declarations, payment of
import duties, record-keeping, and any reporting requirements specified by the customs
authorities.

It is advisable to seek guidance from customs experts or legal advisors to navigate the
complexities of obtaining an importer license in France and to ensure full compliance with
import regulations throughout the process.

A duty-free business can ensure proper inventory management and compliance with customs
regulations through the following key steps:

1. **Implement Inventory Management System:** Establish an inventory management

system to track goods entering and leaving the duty-free warehouse. This system should
facilitate efficient monitoring, control, and compliance with customs regulations.

2. **Maintain Accurate Records:** Maintain comprehensive and accurate inventory records

of goods stored in the duty-free warehouse. Regular inventory checks should be conducted to
reconcile any discrepancies and ensure compliance with customs regulations.

3. **Goods Classification:** Properly classify the goods stored in the duty-free warehouse
based on the Harmonized System (HS) codes to ensure accurate customs declarations and
compliance with import/export regulations.

4. **Economic Operator Registration and Identification (EORI) Number:** Obtain an EORI

number, a unique identifier for economic operators, to facilitate customs procedures and
documentation related to imports and exports.

5. **Compliance Reporting:** Fulfill reporting requirements by submitting regular

compliance reports to the customs authorities. These reports should detail the goods stored in
the duty-free warehouse, their movement, and any changes in inventory.

6. **Customs Procedures:** Adhere to customs procedures for the entry and exit of goods
from the duty-free warehouse, including customs declarations, inspections, and
documentation requirements.
By following these steps, a duty-free business can ensure proper inventory management and
compliance with customs regulations, facilitating lawful operations and adherence to
regulatory requirements. It is essential for duty-free businesses to maintain meticulous
records, stay updated on regulatory changes, and seek guidance from customs experts or legal
advisors to ensure full compliance with customs regulations.

The necessary actions for maintaining continuous compliance and improvement in duty-free
business operations in France include:

1. **Regular Reviews and Assessments:** Conduct regular reviews and assessments of

business operations to identify areas for improvement in compliance with customs
regulations and other relevant authorities' rules.

2. **Corrective Actions and Preventive Measures:** Implement corrective actions and

preventive measures based on the findings of reviews and assessments to enhance compliance
and operational efficiency.

3. **Prepare for Audits and Inspections:** Proactively prepare for and cooperate with audits
and inspections conducted by customs authorities, ensuring that all records and
documentation are maintained for inspection purposes.

4. **Stay Updated on Regulations:** Continuously review and stay updated on France

customs regulations, duty-free laws, and guidelines issued by other relevant authorities to
ensure ongoing compliance with evolving regulatory requirements.

By consistently adhering to these actions, duty-free businesses can ensure continuous

compliance with regulations and identify opportunities for improvement in their operations,
ultimately contributing to the smooth and lawful functioning of their business in France.