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Effective 5 January 2023, in general, passengers arriving in France on a direct flight from China Mainland or transiting through France from China Mainland en route to another destination are required to test negative for COVID-19 prior to departure, irrespective of their nationality or COVID-19 vaccination status. They are also required to present a sworn health statement to airline personnel prior to boarding. These measures will remain in effect until 31 January 2023 and may be extended at the discretion of the authorities.
A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details.