How to export spirits from France

• EORI Number (Economic Operators Registration and Identification) issued by the DGDDI
• Authorized Warehousekeeper status (Statut d'Entrepositaire Agréé - EA) and excise warehouse authorization (entrepôt fiscal suspensif) granted by DGDDI via the SOPRANO portal
• Registered Consignor (Expéditeur Enregistré) or Certified Consignor (Expéditeur Certifié) excise status issued by DGDDI
• Access credentials to DGDDI online customs portals: GAMMA2 (French EMCS), DELTA IE (customs declarations), and CIEL (electronic indirect contributions register)
• Distiller/Producer declaration of activity (déclaration de profession / ouverture d'atelier de distillation) registered with local customs authorities

Spirits are manufactured and held in a tax warehouse (entrepôt fiscal suspensif) under excise duty suspension backed by a financial guarantee (cautionnement accises). When dispatched for export outside the EU, goods travel under duty suspension using an electronic administrative document (DAE/e-AD) generated in GAMMA2 (EMCS). Since the rollout of GAMMA2 V4 in 2026, the movement is cross-checked with the DELTA IE export declaration (matching the ARC number, CN/NC8 code, and mass); once the EU exit customs office confirms physical departure, automatic clearance (apurement) discharges the excise suspension and grants domestic excise and VAT exemption. If goods were previously released for consumption in France with duties paid (droits acquittés), exporters can claim a duty drawback (remboursement des droits d'accise) from DGDDI upon presenting certified proof of customs exit.

• Electronic Administrative Document (DAE / e-AD) with an Administrative Reference Code (ARC) generated via GAMMA2 / EMCS
• Electronic Export Declaration / Single Administrative Document lodged via DELTA IE with a Movement Reference Number (MRN)
• Commercial invoice specifying incoterms, volume, bottle format, alcohol by volume (% ABV), and pure alcohol content
• Packing list and delivery note
• International transport documentation (Bill of Lading, CMR consignment note, or Air Waybill)
• Official Aging Certificate (Certificat d'âge / de vieillissement) issued by DGDDI or relevant interprofessional body (e.g., BNIC, BNIA)
• Proof of origin documentation (EUR.1 movement certificate or REX Registered Exporter origin declaration on commercial documents)
• Monthly material stock accounting return (Déclaration Mensuelle Récapitulative - DRM) submitted via CIEL

Spirits produced in France must satisfy EU baseline production and labelling standards under Regulation (EU) 2019/787 (legal name, nominal volume, alcoholic strength by volume, lot number, bottler details, and allergen declarations). For spirits bearing a Geographical Indication (such as Cognac, Armagnac, Calvados, or French Caribbean rums), products must comply with INAO-approved specifications and verification rules. Where age claims are stated on the label, certification of maturation must be validated via DGDDI or accredited interprofessional committees. For export bottles, the French domestic tax capsule (capsule CRD) must not be applied. Products must also comply with destination country labelling requirements, such as mandatory health warnings, specific net volume sizes, importer details, and foreign registrations (e.g., US TTB Certificate of Label Approval / COLA or China GACC establishment registration).

• EU-UK Trade and Cooperation Agreement (TCA) (zero-tariff trade for qualifying origin spirits to the United Kingdom)
• EU-Canada Comprehensive Economic and Trade Agreement (CETA) (tariff elimination and GI protection)
• EU-Japan Economic Partnership Agreement (EPA) (elimination of duties on spirits and mutual protection of GIs)
• EU-South Korea Free Trade Agreement (zero duty on EU distilled spirits)
• EU-Singapore Free Trade Agreement
• EU-Vietnam Free Trade Agreement
• EU-Switzerland Free Trade Agreement

• Assurance Prospection (Export Prospecting Insurance) administered by Bpifrance to insure and advance funds for international business development and trade fair costs
• Team France Export programs and trade mission subsidies delivered jointly by Business France, Bpifrance, and regional Chambers of Commerce and Industry (CCI)
• Plan Osez l'Export support schemes (including international trade show pavilions and business matching subsidies administered by Business France)
• Regional Export Grants (Chèque Export Région / Aides régionales à l'internationalisation) offered by individual French Regional Councils to co-finance export consulting and marketing campaigns

The leading export markets for French spirits by value and volume are the United States (the largest global market, driven by Cognac, vodka, and liqueurs), China (a major destination for high-end Cognac and brandies), Singapore (a major commercial hub for Asia), the United Kingdom (the largest European market outside the EU), Germany, and other European Union member states.

• Discrepancies between the GAMMA2 excise movement (ARC) and the DELTA IE customs export declaration regarding net weight, 8-digit CN code, or consignment details, which blocks automatic exit reconciliation (apurement) and leaves excise duties unpaid on record
• Failure to obtain or confirm the electronic proof of exit (Avis de sortie) at the EU border of exit, leading DGDDI to initiate recovery proceedings for suspended excise duties and fines
• Non-compliance with destination-country labelling, ingredient, and registration requirements (such as lacking US TTB COLA approval or failing to register foreign manufacturing facilities with China's GACC)
• Discrepancies between physical cellar volumes and the electronic material accounting (DRM) submitted on CIEL, resulting in severe customs audit penalties during excise inspections

1. Portail Douane - Obtenir un certificat de vieillissement pour une boisson spiritueuse
2. Bpifrance - Assurance Prospection et accompagnement export
3. Team France Export / Business France - Dispositifs d'accompagnement à l'export