CustomsLookup
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Importing to France

Customs duty, VAT, and import regulations, updated 2026

Import tax
20%
TVA (Taxe sur la Valeur Ajoutee), standard rate
Low-value rule
None, flat charge per item instead
Tariff system
8-digit CN codes, the EU standard
Last verified 2 September 2026. Figures below are checked against Direction générale des douanes (DGDDI).

Key facts at a glance

Customs authority
Direction générale des douanes (DGDDI)
Low-value rule
None, flat charge per item instead
Import tax
20%. TVA (Taxe sur la Valeur Ajoutee), standard rate
Duty this site serves
0% to 17% across 92 codes
Code system
8-digit CN codes, the EU standard
Currency
EUR

The low value rule

None, flat charge per item instead. Nothing: the relief was abolished.

Source: Council Regulation (EU) 2026/382, Article 1 and Article 2. Compare every market →

Low value consignments: €3.00 per item

Since 1 July 2026 a consignment reaching France through a distance sale with an intrinsic value at or under €150 carries a flat €3.00 of customs duty for each distinct tariff classification in it, instead of the percentage rate for the commodity code. It is set by Council Regulation (EU) 2026/382, Article 2 and it expires 1 July 2028. Verified 2 September 2026. What it costs per parcel → Not the proposed handling fee →

What this site prices into France

This site holds 92 duty rows for France, derived from the EU common external tariff rather than read as national rows, and they run from 0% to 17%. 34 of them carry no duty at all.

For comparison, the simple average MFN rate across all products is 4.3% on the 2026 profile. That is the figure the calculator falls back to where this site holds no row for the code you asked about. Source: WTO Tariff and Trade Data, European Union member profile: simple average MFN applied 2026, all products. France applies the EU Common Customs Tariff.

A worked shipment into France

330749, air fresheners and room deodorisers, other, invoiced at EUR 2,000.00 and shipped to France. Duty at 6.5%.

GoodsEUR 2,000.00
FreightEUR 120.00
InsuranceEUR 30.00
Customs dutyEUR 139.75
Import tax at 20%EUR 457.95
Landed costEUR 2,747.70

Priced with the same function the duty calculator answers with, so this total is reproducible. See the full table for 330749 →

What this site does not price into France

No code carries a declared absence for France. Every code this site prices into this market carries a figure, and the codes it does not price are not recorded against France separately.

Selling into France rather than buying?

The same tariff, the same shipment, and the five questions a seller has instead of a buyer's. The exporter's guide to France →

2026 tariff update

EU trade defence measures apply to a range of Chinese goods, including countervailing duties of 7.8% to 35.3% on electric vehicles. Strong enforcement on e-commerce platforms.

Source: Direction générale des douanes (DGDDI). Last verified 2 September 2026 (2026-09-02).

Overview

France applies EU Common Customs Tariff rules. The French customs authority DGDDI is one of Europe's most active, with strong enforcement particularly on luxury goods, food, and e-commerce from outside the EU. TVA applies at 20% on most imports (10% on restaurants; 5.5% on food; 2.1% on medicines). Intra-EU movements face no customs barriers.

Import process

1. Goods arrive at a French port such as Le Havre, Paris CDG or Marseille 2. The import declaration is filed in DELTA I/E on the H1 dataset. DELTA G and DELTA X were retired and French customs moved all import declarations to the new system on 21 October 2025 3. EU Common Customs Tariff and 20% TVA are applied, or the €3 per item charge where the consignment is €150 or less 4. DGDDI may inspect. France is known for thorough inspection 5. Goods released on payment

Practical tips

France strictly enforces IP rights, and counterfeit goods are seized and destroyed
IOSS is still available for VAT on B2C sales into France at €150 or less. That ceiling was not touched by the customs reform, so a parcel can sit inside IOSS for VAT and still owe the €3 duty
Luxury goods face high customs scrutiny, so ensure authentic provenance documentation
Wine, cheese, and food products may require additional sanitary certificates
Declarations filed on the old DELTA G or DELTA X screens are no longer possible. If your broker still quotes those systems, their process documentation predates October 2025

Restricted and prohibited goods

Counterfeit luxury goods (strictly enforced), endangered species, certain agricultural products

What to re-check first

Each claim on this page was checked against a published source on 2 September 2026. These are the items most likely to have moved since.

Declaration system

DELTA I/E and the H1 dataset replaced DELTA G and DELTA X for imports, completed on 21 October 2025. The field count roughly doubled, so data feeds built for the old form will fail.

IOSS ceiling

The €150 IOSS ceiling for VAT is unchanged and is a different thing from the abolished customs duty relief. The two are routinely confused.

Chinese EVs

The countervailing duty is suspended for producers holding an accepted price undertaking, and that list changes as the Commission accepts or withdraws offers.

Calculate duty for France

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