The main obligations are:

• Perform this activity during Minimum 3 years
• Remain proprietor of the goodwill throughout your business
• Sell tobacco at fixed prices by the Official Journal of the French Republic (JORF)
• Supply your business only from State-approved suppliers
• Respect theban on the sale of tobacco to one minor and the ban on tobacco advertising

The room and furniture must be adapted to the sale of tobacco.

The buralist must pass on to the regional customs directorate on development plan of the premises and the estimated duration of the work.

You need to forward this plan 1 month before minimum carrying out the work by registered post with acknowledgement of receipt.

Failure to respond within 15 days is deemed acceptance.

For any changes in commercial activity, you must notify the regional customs department no later than the day of the change.

A tobacco office should display the 2 signs following:

• Traditional sign called carrot. It is represented by a diamond, either red, or tricolor of colors blue white red. It must comply with the models submitted to theInpi: titleContent. It must be fixed outside the tobacco office. It may be provided with a lighting device non-flashing. Only the red diamond may be marked tobacco.
• Commercial sign glued to the front of the tobacco office. The only word tobacco may be registered. The name of the establishment and the representation of the carrot may also be registered.

A pre-sign (optional) may indicate the proximity of a tobacco office. It shall include only the mention tobacco or tobacco delivery.

Search online for models and drawings filed by the Inpi

Opening hours and weekly holidays

Weekly closure is optional.

It is decided by the manager.

She must not exceed 2 days, consecutive or non-consecutive.

A flow of tobacco may be open on sundays without prior authorization.

The tobacconist sets the daily opening hours of the tobacco office.

The trade associated with the debit (press or bar, in particular) cannot be opened if the tobacco is closed.

Annual leave

Annual leave is 6 weeks maximum.

They must not not to exceed 4 consecutive weeks.

The manager must inform the customs authorities before doing so.

A buralist can offer his customers the payment of taxes, fines or invoices in the tobacco office.

Authorized means of payment

The buralist hits a state commission €1.5 for each receipt made.

The buralist must not sell or offer tobacco to a young minor (under 18).

All tobacco and vaping products this includes leaves and filters (cigarettes, rolling tobacco, hookah tobacco, pipe tobacco, cigars, cigarillos, etc.).

One poster must be visible inside the tobacco office to remind minors of the ban on sale.

In case of doubt about age, the seller has the right to refuse the sale.

It is up to the client to prove that he is of age by showing an identity document (with photograph). Examples: National identity card, passport, high school or student card, driving license, discount card for public transport.

The buralist faces a fine of €135 if it does not comply with this prohibition.

The shop owner can pay for his tobacco orders either in full on delivery or on credit.

Credit with a supplier is possible only if the dealer has a surety approved joint and several.

Tobacco and alcohol: security deposit

It exists different types of credits possible:

• Credit on delivery: the buralist pays for the order on the next delivery and at the latest within 30 days
• Inventory credit: The buralist has a permanent credit equal to 60% of the average amount of its credit deliveries made in the previous year
• Seasonal credit: it is possible only when the buralist already has another credit. The total value of deliveries received during 4 consecutive months must be greater than or equal to that of deliveries during the other 8 months of that year.

The dealer must send the supplier a credit application and one certified statement by the guarantor. It must specify the types of appropriations concerned.

They have to provide those documents Minimum 48 hours before ordering.

Tobacco sold by a tobacco dealer is taxed according to the retail price.

It includes 2 taxes:

1. Excise duty on tobacco
2. Value added tax (VAT)

Excise duty on tobacco

The amount of excise duty on tobacco shall be equal to the greater of:

• The sum of the following two terms:
  
  • the product of the rate of excise duty expressed as a percentage of the retail selling price
  • and the excise duty rate expressed in euros per 1000 units or 1000 grams.
• Minimum collection

The rates applicable in mainland France and Corsica for 2025

Consider the example of cigarettes in mainland France:

For every 1,000 cigarettes sold to €400, the excise duty shall be €288.1, calculated as follows:

- the rate of excise duty multiplied by the selling price, i.e. 55 % x EUR 400 = EUR 220

- + the excise duty rate per 1 000 units, i.e. EUR 71,3

A total of 220 + 71,3 = 291,3 euro

Stock reporting at 1^er January

The tobacco dealer must make a declaration of stocks with the authorized supplier.

They have to report for each of their suppliers.

He has to send it no later than 4^e next day the date ofentry into force of new rates or tariffs (except Saturday, Sunday and public holiday), so between 1^er and midnight on january 7, 2025.

He shall send it either by an online service made available by the supplier, or by registered mail with acknowledgement of receipt, in 3 copies, to the customs department to which he belongs.

To know everything on the stock declaration on 1 January, visit the Customs website.

Value added tax (VAT)

Sales made by tobacco dealers and the rebates allocated to them are not subject to VAT.

The rate of VAT: titleContent, said VAT inside, is 16.66% the retail selling price (included in the price).

Every manager of a tobacco outlet operating in mainland France shall obtain a rebate of 10.29% for the retail sale of all categories of tobacco (10.831% in Corsica).

Temporary closure

A tobacco office may be closed temporarily.

It's the regional directorate of customs who does decide.

This closure occurs within subsequent cases :

• Manager unavailable due to health
• Unintentional business interruption (disaster, flood or fire)
• Work in the commercial premises of more than 1 month preventing normal commercial activity
• Death or incapacity of manager (not followed by temporary management)
• Judicial winding-up of the business unit attached to the tobacco office
• Criminal proceedings against the manager for alleged acts in the course of his commercial activity.

Temporary closure is limited to 1 year in the first 4 cases.

In the last 2 situations, the limit is set on a case-by-case basis.

In the event of criminal proceedings, the buralist shall have the right to present his observations before the application of the temporary closure.

Permanently close

The Regional Director of Customs may decide to permanently close a tobacco office for one of the following reasons:

• Resignation of manager without presentation of successor
• Death of the manager in the absence of heir
• Termination of the management contract
• Failure to resume normal operation after temporary shutdown.

Succession

The buralist may present a successor to the customs administration before selling the goodwill to which the tobacco office is attached.

In case of termination or non-renewal of the management contract, the buralist does not automatically have the authorization to present a successor.

Substitute

The buralist may designate a alternate who assists him in the tasks connected with the sale of tobacco.

He may appoint the alternate from one of the following categories:

• Spouse, partner of Civil partnerships: titleContent, common-law partner (in the case of an individual holding)
• Associate (in the case of a general partnership)

The buralist may choose his substitute before or after the signature of the contract.

If the designation is made after the contract, it must be entered in a agreeable.

Replacement

The buralist may be replaced by his substitute or by an employee in the event ofabsence short-term (leave, health reasons).

He may be absent for a maximum of 6 months renewable 1 time.

He must inform the customs services before his absence.

Interim Stewardship

In the event of the death or incapacity of the buralist, the substitute (or the spouse or cohabiting partner of a CIVIL PARTNERSHIP or the heirs directly in the first instance), may continue the management of the tobacco flow.

He has to sign a agreeable to the contract and find a successor or to continue the activity permanently.

The buralist who does not meet its obligations may receive a penalty.

This can be a warning or a fine of €8,000 maximum.

After receiving the alleged offense by post, the buralist 15 days to respond.

He may submit his observations or be heard by the Regional Customs Directorate.

The buralist is entitled to a pension through a special system of contributions.

This is a system of allowances called Lifetime Allowance Scheme for Tobacco Managers (RAVGDT).