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From the Rolls-Royce experimental archive: a quarter of a million communications from Rolls-Royce, 1906 to 1960's. Documents from the Sir Henry Royce Memorial Foundation (SHRMF).
Guidance on French motor taxation and customs procedures for drivers.

Identifier  ExFiles\Box 42\2\  Scan115
Date  7th June 1923 guessed
  
It is not sufficient to get the signature of the Customs on the back of Form II. when finally leaving, this is merely for the convenience of the holder when going in and out of France for short periods.

If Members leave France with the intention of returning, and fail to do so, from any cause, they must bear the consequences (i.e., the amount deposited or guaranteed will be confiscated by the French Authorities).

If, therefore, there is any doubt as to returning, it is advisable to get the forms duly cleared when leaving, as if for final exit (i.e., Form II. detached and Form III. stamped at the foot). Form III. can then be returned to the Club, and provided it has been duly stamped and signed at the foot on both entering and leaving, instead of returning the amount deposited, a duplicate set of forms will be sent to any address desired, upon receipt of which the car can be re-introduced into France when required. If the car is not re-introduced the duplicate set can be returned to the Club unused, to be cancelled, and the deposit will be refunded.

We would advise members to make their entry into France coincide as nearly as possible with the above quarters, as the “Laissez Passer” supplied by the Customs is not refunded.

It must be clearly understood that the “Laiser Passer” is obtainable from the Customs, whereas the Inland Revenue Tax is payable at the nearest Bureau des Contributions Indirectes to where the car is when the tax falls due.

NOTE.—If a “Laissez Passer” is obtained for one month it cannot be renewed for the second month. It is therefore most important for Members and Associate-Members to decide, on entering France, the duration of their stay, and to act accordingly.

MOTOR CYCLES AND SIDE-CARS.

The following is the tax payable :—
Motor Cycles . . . . . . . . . . . 12 frcs. per annum.
Motor Cycles and Side-Cars . . . 50 frcs. per annum.
(Plus 2 frcs. stamp duty.)

It is to the advantage of members to take out the above tax in preference to the “Laissez Passer” as the latter is chargeable at the same rate as cars, which it will be noted is considerably higher.

MOTOR TAXATION IN FRANCE.

Not to be confused with the Customs Duties, which are quite distinct.

Hitherto motor cars entering France with a triptyque or “consignation,” if not remaining in the country for a longer period than four months, have not been liable to Inland Revenue Tax. Under the Budget Law of July, 1920 (Article 37, Finance Law) however, this exemption has been annulled and all cars are now taxable on the following basis:

CASE I. If the stay in France does not exceed one month—
the owner of the automobile is able to secure a pass, called a “Laissez Passer,” from the Customs at the following charges:
25 frcs. for a two-seater car. . . . 50 frcs. for a car with more than two seats.
(Plus an extra stamp duty of 2 frcs.)

CASE II. If the length of stay in France will exceed one month, but will not exceed two months, the owner of the automobile is able to secure a “Laissez Passer,” valid for two months, as under:
50 frcs. for a two-seater car, . . . 100 frcs. for a car with more than two seats.
(Plus an extra stamp duty of 2 frcs.)

CASE III. If the stay in France does not exceed 48 hours (Sundays and Holidays excepted) the owner is able to obtain a like “Laissez Passer” at the charge of only 3 frcs.

CASE IV. If the sojourn in France exceeds two months—
the owner is advised to take out a quarter’s Inland Revenue Tax. It must be remembered that this is not procurable at the Customs, but must be applied for at the nearest Bureau des Contributions Indirectes.

This tax is payable in quarterly instalments, the quarters in France being:
January 1st to March 31st (inclus.) July 1st to September 30th (inclus.)
April 1st to June 30th (inclus.) October 1st to December 31st (inclus.)
(This tax is given in detail on next page).

TABLE FOR CALCULATING THE NEW TAXES.

(1) Principal tariff for the contribution by each Motor Car.

(a) Motor Cars of 12-h.p. and under.
Towns, Communes or localities
2 Seater. 3 Seater.
PARIS . . . . . . . . . . . . . . . . . . . . 150.00 . . 270.00
Communes other than Paris
More than 40,000 inhabitants . . . . 120.00 . . 225.00
From 20,001 to 40,000 . . . . . . 90.00 . . 180.00
10,001 to 20,000 . . . . . . 75.00 . . 150.00
Of 10,000 and under . . . . . . 60.00 . . 120.00

(b) Motor Cars of 12-h.p. and over.
Towns, Communes or localities
2 Seater. 3 Seater.
PARIS . . . . . . . . . . . . . . . . . . . . 150.00 . . 270.00
Communes other than Paris . . . . . . 120.00 . . 225.00

(2) Principal tariff for the contribution calculated on Horse Power.

H.P. Frs. H.P. Frs. H.P. Frs. H.P. Frs.
1 .. 15.00 17 .. 285.00 33 .. 675.00 49 .. 1,224.00
2 .. 30.00 18 .. 306.00 34 .. 702.00 50 .. 1,260.00
3 .. 45.00 19 .. 327.00 35 .. 729.00 51 .. 1,296.00
4 .. 60.00 20 .. 348.00 36 .. 756.00 52 .. 1,332.00
5 .. 75.00 21 .. 369.00 37 .. 792.00 53 .. 1,368.00
6 .. 90.00 22 .. 390.00 38 .. 828.00 54 .. 1,404.00
7 .. 105.00 23 .. 411.00 39 .. 864.00 55 .. 1,440.00
8 .. 120.00 24 .. 432.00 40 .. 900.00 56 .. 1,476.00
9 .. 135.00 25 .. 459.00 41 .. 936.00 57 .. 1,512.00
10 .. 150.00 26 .. 486.00 42 .. 972.00 58 .. 1,548.00
11 .. 165.00 27 .. 513.00 43 .. 1,008.00 59 .. 1,584.00
12 .. 180.00 28 .. 540.00 44 .. 1,044.00 60 .. 1,620.00
13 .. 201.00 29 .. 567.00 45 .. 1,080.00 61 .. 1,665.00
14 .. 222.00 30 .. 594.00 46 .. 1,116.00 and 45 frs. per
15 .. 243.00 31 .. 621.00 47 .. 1,152.00 H.P. or fraction
16 .. 264.00 32 .. 648.00 48 .. 1,188.00 of H.P. above.
  
  


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