SINGLE POINT OF CLEARANCE (SPOC)
Single Point of Clearance (SPOC) is when an overseas company not established within the European Union chooses France as the single country for customs clearance of all duty-paid shipments (or DDP shipments) to EU countries.
The customs clearance of the parcels will be carried out at Charles-de-Gaulle Airport in Paris before the final delivery in the EU country where the customers belong (example: France, Germany, UK, Italy, Spain, Netherlands, etc.).
Who can use the “Single Point of Clearance”?
This special procedure is ideal for overseas manufacturers, suppliers of small high-value products, wholesalers, online retailers and any other business selling goods to EU based customers, using DDP terms (Delivered Duty Paid).
Non-EU companies dispatching their items either to a single EU country or to multiple EU destinations can use SPOC procedure, both in B2B (Business to Business) and B2C (Business to Consumer) transactions.
Please note that the implementation of this logistics solution involves identification of the foreign company for VAT in France and, where appropriate, the appointment of a tax representative established in France.
Benefits for international traders
Single Point of Clearance will enable occasional and regular shippers to:
- Claim back EU import VAT on a monthly or quarterly basis
- Offer to corporate clients a price exempt of local sale tax
- Avoid paying VAT in EU countries where it would be impossible to recover
- Send consolidated shipments to multiple customers located in various EU countries
Also keep in mind that there is no inventory to be stored in France because the packages are forwarded to their respective destinations immediately after customs clearance at Paris-Charles de Gaulle Airport.
Want to set up a “Single Point of Clearance”?
Our fiscal representation service in the context of the procedure described above is currently available only for North American companies (Canada and United States).