Professionals:
1. Manufacturers of blank recording media
2. Importers of blank recording media inside and outside the EU
The fact that triggers the obligation to pay these levies is determined by the release, in Metropolitan France and Overseas Territories (DOM-TOM), of imported blank media (including intra-Community acquisitions) or those made in France.
Private individuals:
and extra-Community buyers of blank recording media.
The obligating event generating these levies is determined by the release, in Metropolitan France and Overseas Territories (DOM-TOM), of imported blank media (including intra-Community acquisitions) or those made in France.
If you are a private individual buying media and devices subject to levies from a site based abroad, see FAQ n°3.
Sanctions for evasion of payment are defined in Article L 335-4 CPI relative to criminal provisions applicable in such matters.