If you had the enlarger for more then six months, and its for your use (you are not bringing it to sell it) then you wont pay any custom.

There are plenty of homepages, but this one is really good when it comes to laws and finding movers http://www.moverworldwide.com/francecustoms.htm

(I have never moved to france, but I have helped friends. Antibes is nice, I have worked there quite a bit, and you wont have problem finding film/chems or paper, I know some really good labs (E6,C41,BW) in Paris, shoot me a message if you want link and contact info)

cheers