A better understanding of the Trade of Goods Declarations

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A better understanding of the Trade of Goods Declarations

The Trade of Goods Declaration is a mandatory declaration to be made each month to the customs service. Sanctions are provided in the event of failure to draw up this declaration (up to a fine of up to € 1,500 per month not declared).

This article explains its principle and its interest.

What is the Trade of Goods Declaration?

In France, the DEB (or Trade of Goods Declaration) consists of two elements: a statistical part (also called intrastat) and a tax part.
In the other Member States of the European Union, an intrastat declaration must be lodged (therefore the statistical part); an additional tax return may be requested.

Depositing a DEB or Intrastat declaration becomes mandatory when the threshold defined by the country is exceeded. Note that the threshold is different if we talk about introduction or shipping (see table here).

What is the utility of a DEB?

The Declaration of Trade in Goods allows companies to declare the flow of goods between France and the EU countries. The data then collected allows the EU Member States to monitor transactions within the EU.

Within the European Union, there are two types of transactions:
Intra-Community acquisition: flow of goods traveling from a Member State of the European Union to France
Intra-Community delivery: flow of goods traveling from France to a Member State of the European Union

What ASD Group can do for you:

For nearly 20 years, we have been making Asset Exchange Declarations (and Intrastat declarations) on behalf of many clients. This includes monthly analysis and control of billing flows, search and verification of customs nomenclatures and assistance in customs or administrative control.
Our experts know what’s new in the regulations. Do not hesitate to contact us for more information !

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