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Article 568 of the French General Tax Code
Overview
Article 568 of the French General Tax Code prohibits the remote sale and remote purchase of manufactured tobacco products in France. This law aims to reduce illicit trade, improve enforcement of tobacco tax laws, and protect public health by restricting unauthorized access to tobacco. It applies across mainland France and its overseas departments, regardless of whether the buyer or seller is located in France or abroad.
Violating this article can result in the seizure of tobacco products, fines, and other penalties under French customs law. The provision is part of France’s broader efforts to regulate tobacco distribution and limit circumvention of national tax and health regulations.
Regulation Summary
Timeline
- 18 March 2014 – Article 568 introduced in the Code général des impôts.
- 1 January 2016 – Reinforced through additional customs enforcement powers.
- Ongoing – Actively applied and referenced in customs decisions involving remote purchases and illegal shipments.
What Businesses Are Affected
- E-commerce websites offering tobacco for sale to France.
- Foreign tobacco sellers shipping to French addresses.
- Freight forwarders, customs brokers, and postal services involved in cross-border tobacco shipping.
- French residents purchasing tobacco online from another country.
Exemptions
- No general exemptions for remote sales or purchases of tobacco.
- Any exception would require specific legal or regulatory authorization.
- Products in transit without end-use in France are not covered if properly documented.
Responsibilities for Businesses
- Avoid engaging in any cross-border tobacco transactions involving French consumers.
- Refrain from listing tobacco products as available for online sale in France.
- Prevent shipments of tobacco to France through digital marketplaces or logistics services.
- Educate staff and partners about the prohibition.
Specific Responsibilities for Website Owners
- Disable the ability to add tobacco products to cart or checkout if the shipping destination is France.
- Use geoblocking and address verification to restrict visibility of tobacco products.
- Display clear messages that tobacco cannot be shipped to French customers.
- Remove references to France in delivery options for tobacco items.
Additional Requirements
- France considers the presence of tobacco in mail or express freight shipments as presumptive evidence of illegal remote sale or purchase.
- Businesses must prove legality if shipments are intercepted.
- Tobacco regulatory obligations must be coordinated with customs compliance.
Individual Rights
- Not a privacy law; no consumer rights are created under Article 568 .
- Businesses should still protect personal data collected during shipping or checkout processes.
Enforcement
- Enforced by French Customs (Douanes).
- Violations can result in:
- Seizure of the tobacco products.
- Fines of up to €750 per 50 grams of tobacco under the French Customs Code.
- Prosecution under customs and tax law.
- Liability for both sender and recipient in illegal remote purchases.
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