1 - COMMERCIAL SAMPLES
Businesses must present themselves before Customs with a bill without payment.
Legal entities or persons can effect themselves the customs clearance operations.
The permit to collect merchandise is to be collected at Customs.
Over 500 Kg, Customs issues a bill to acquit port rights.
Businesses benefit from exemption from Sea Tolls, VAT, and Regional Sea Tolls
All merchandise declared as a sample must be systematically marked in order to render it non-usable and non-saleable.

2 - CONSUMMATION
Forms allowing exoneration of custom rights are supplied by the chamber of commerce of the country of origin. It is :
      - LÕEUR 1 (certificate of circulation) : it exonerates custom rights for products from ACP countries (Africa Caribbean Pacifix) Ð PMA (Pays Moins Avancés) or Less Developed Countries.
      - FORM A (certificate of origin): it attests the origin of the merchandise from developing countries and allows for a total exoneration of customs duties.

In all cases VAT, Sea Tolls and Regional Sea Tolls are due unless the product is exempted from VAT by virtue of article 50 duodecies of the General Tax Code (Code Général des Impôts).

3 - TEMPORARY ADMISSION
Businesses must fill out a declaration of temporary admission and will be able to have recourse to a customs professional. Upon leaving the territory, they will have to complete a declaration of re-exportation.

The A.T.A book exempts the holder from guaranteeing taxes and dues in currency to the customs authorities of the country of importation.
It facilitates the finalising of customs formalities by bringing together in the same document all of the declarations to be made (exportations, importations, re-exportations, re-importations, transit).

It serves to export temporarily merchandise exempt from dues and taxes in the framework of 3 principal agreements; commercial samples, exhibitions and fairs, professional material.

The products that have been exported must return in the same state, without any transformation or modification.

Books are given out by the CCI in the competence of which the beneficiary has his/her company offices or residence.