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IMPORTANT!Amazon France Compliance Reminder: Please be sure to provide MRN and EORI when entering the warehouse
An overview of the highlights of this article:
According to the French Tax Code (FR GTC), which sellers are affected by this?What are MRN and EORI? How does FR GTC affect sellers?How to complete FR GTC compliance requirements?
Time required to read this article: 5 minutes
Introduction to the French Tax Code (FR GTC)
According to the French Tax Code, sellers whose registered address is not in the European Union must provide MRN (Transport Reference Number) and EORI (Economic Operator Registration Number) when shipping to an Amazon fulfillment center in France. As a delivery operator within France, Amazon must maintain customs documentation records for imported products on behalf of non-EU sellers. As a result, MRN and EORI are required for all shipments to France. If you do not submit the required customs information, Amazon will not be able to comply with its legal obligations, and the seller will be deemed to be in non-compliance under the French Tax Code, which may affect the shipment and sale of the shipment.
Reference to the original regulation: French Tax Code Section 298 (J)
Copy the link below to view it in your browser
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000041404742
Which sellers are affected by this?
You are required to comply with the new regulations if you meet the following conditions:
● Non-EU registered sellers
● Delivery of non-EU products to Amazon fulfillment centers in France
The new regulations are designed to ensure tax and customs compliance, and Amazon is required to collect a shipping reference number (MRN) and economic operator registration and identification number (EORI) for each shipment.
What are MRN and EORI?
● MRN (Transport Reference Number): A unique identifier for customs declarations, generated by EU Customs to track the customs clearance records of a shipment.
● EORI (Economic Operator Registration and Identification Number): A number issued by the EU Customs for import and export business. Non-EU companies are required to apply voluntarily.
How does FR GTC affect sellers?
The seller is requested to provide MRN and EORI for shipments received at French fulfillment centers starting January 1, 2020. For MRN and EORI provided by the seller to Amazon, the French tax authorities may require Amazon to provide any MRN and EORI provided by the seller and verify that the MRN and EORI are missing or incorrect. If you do not submit the required customs information, Amazon may not be able to comply with its legal obligations, and the seller may also be deemed to be in non-compliance under French law.
How to complete FR GTC compliance requirements?
Please follow the steps below to submit your MRN and EORI numbers:
1. Get the information you need
● MRN: Request from a logistics provider or customs broker, and this number is displayed on the customs declaration (18-character format, such as 24DEXXXXXXXXXXXX).
● EORI: Apply through an EU customs agency (non-EU sellers need to register separately).
2. Submit information to Amazon
● Log in to the Seller Central Office to access the shipment processing process.
Copy the link to your browser to view the shipment's processing progress:
https://sellercentral.amazon.co.uk/gp/fba/inbound-queue/index.html
● Find French shipments after January 1, 2020 and click “Import Details” under the “Status” column.
● Select “This shipment has import records” and enter MRN and EORI numbers (multiple MRNs can be entered, separated by commas or spaces).
● Click “Save” to complete the submission.
3. Detailed steps
● Step 1: The seller needs to use a compliant method to clear customs. After completing customs clearance, contact your logistics agent or freight forwarder to obtain MRN.
● Step 2: After obtaining the MRN, please go to the Seller Central “Menu - Inventory - Shipment” to find the shipment ID cleared by the MRN, and find the “Incomplete Import Details” window in the affected shipment status.
If you click “Incomplete import details”, you can see two drop-down options on the page for submitting import information: “This shipment has import records” and “This shipment has no import records”.
● Step 3:
a. If you have already obtained an MRN, select “This shipment has an import record” and enter a valid MRN and EORI. You will need to fill in your EORI or the customs broker's EORI.
b. If you have requested an MRN from the carrier/freight forwarder and the carrier/freight forwarder declined to provide it, select “This shipment has no import records”
Amazon may carry out checks to ensure the validity of the information that you provide.
Note:
Your customs broker or freight forwarder can provide your MRN, which appears on customs declarations. If you need an EORI number, obtain it through EU national customs authorities.
FR GTC Frequently Asked Questions
1. What if the freight forwarder doesn't give me MRN?
By law, you are entitled to receive MRN from a logistics provider or carrier. According to the arrangement between you and the customs broker, you must provide Amazon with MRN and EORI or the customs broker's EORI.
When your shipment enters the EU and is declared to customs, the customs agency will assign an MRN to the customs broker (usually your logistics agent or freight forwarder).
Please confirm with your logistics provider before shipping, and you will receive MRN after completing customs clearance. Without MRN, your shipment may not meet French customs record keeping obligations.
If your current provider isn't willing to provide MRN, do one of the following:
● Change the delivery arrangements you have made with your logistics provider.
● Switch to the provider that will provide MRN.
● Use Amazon's extended services, including customs brokers that automatically obtain and store MRN.
For shipments from the UK to the EU:
● Customs clearance and distribution services
Copy the link to your browser to view customs clearance and delivery services:
https://sellercentral.amazon.fr/gp/help/G5S2Q42YPFXQMEDZ
For shipments from China to the EU:
● Amazon Global Logistics
Copy the link to your browser to view Amazon Global Fulfilment:
https://sell.amazon.com/zh/programs/amazon-global-logistics
2. Who doesn't need to provide it?
If you are an EU registered seller, or a non-EU registered seller, and your products have been purchased in the EU and sent to a French warehouse, you do not need to provide MRN/EORI.
If you have any questions, please contact Seller Support.
Copy the link to your browser to view the Seller Support team:
https://sellercentral.amazon.co.uk/help/center?redirectSource=HelpHub
For more relevant compliance information, please copy the link below to view it in your browser:
● French Tax Code help page:
https://sellercentral.amazon.fr/help/hub/reference/GSZF2Z6ZM2WDWSYT
● French Tax Code compliance manual:
https://m.media-amazon.com/images/G/01/CN_Compliance_Team/FR_GTC_Guidebook.pdf
● French Tax Code FAQ:
https://m.media-amazon.com/images/G/01/CN_Compliance_Team/FR_GTC_FAQ.pdf
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