Import Duty France and Customs Duty France Explained by Independent Experts
Importing goods into France means navigating EU-wide customs rules, French VAT, and — as of 2026 — a major overhaul of how low-value parcels are treated at the border. Import duty and customs duty in France can be confusing even for experienced importers, especially with recent changes to the EU’s low-value goods exemption.
Intelclear helps businesses and individuals understand exactly what they owe when importing into France, backed by the same independent customs expertise behind our brokerage and consultancy services across Europe.
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Understanding Import Duty France
France operates within the EU Customs Union, meaning customs duty in France is governed by EU-wide rules rather than a France-specific tariff. That said, French VAT (TVA), certain national handling charges, and the customs authority you’ll deal with — the Direction Générale des Douanes et Droits Indirects (French Customs) — are specific to importing into France itself.
Import duty in France is the customs duty charged on goods entering France from outside the EU. Because France is part of the EU Customs Union, the duty rate for any given product is set by the EU’s Common External Tariff, using the same Harmonised System (HS) commodity codes applied across all EU member states via the TARIC (Integrated Tariff of the European Union) database. This means the rate you’d pay importing a product into France is generally the same as importing it into Germany or the Netherlands, provided it enters through the same customs procedure.
Goods moving between France and other EU member states are not subject to customs duty at all, as it only applies to goods arriving from outside the EU. French Customs (Douane) is responsible for clearance, though in practice most businesses work with a courier or customs broker who manages the declaration on their behalf.
Customs duty in France is calculated by applying the relevant TARIC duty rate to the customs value of the shipment; normally the CIF value (Cost, Insurance and Freight to the EU border). Once duty is calculated, French VAT (TVA) is applied on top, at the standard rate of 20% for most goods, calculated on the combined value of the goods, shipping and duty, not on the goods alone.
Preferential rates may apply if the goods qualify for origin under one of the EU’s free trade agreements, provided proof of origin can be demonstrated. As with any customs declaration, getting the commodity code right is the single most important factor. An incorrect code can mean paying the wrong rate of import duty in France, or facing delays while French Customs queries the declaration.
*Last reviewed: 20th July 2026
This is the most significant recent change affecting import duty in France. Until 1 July 2026, parcels valued at €150 or below could enter the EU, including France, free of customs duty, though import VAT still applied. From 1 July 2026, that exemption has been abolished. In its place, a temporary flat customs duty of €3 applies per distinct HS item category within a low-value consignment, intended to run until around 2028 while the EU rolls out its longer-term Customs Data Hub reforms.
An additional EU-wide parcel-handling fee of approximately €2 is expected to follow from around November 2026, and France, along with several other member states, has introduced its own national handling charges on top of the EU-level changes. In practice, this means many low-value shipments into France that previously cleared duty-free now attract a combination of flat-rate duty, VAT and handling charges, even where the underlying goods value is small. Businesses shipping regularly into France should review pricing and customs data processes now rather than waiting for a bill to arrive.
Genuine gifts sent between individuals, rather than commercial shipments, continue to benefit from more favourable treatment under EU customs rules, provided they’re correctly declared and fall within value limits. Commercial samples intended solely to secure future orders, rather than for resale, may also qualify for relief in certain circumstances.
With the removal of the €150 duty exemption, however, far fewer shipments now qualify for duty-free treatment by value alone. Getting documentation, HS classification and declared value right has become more important than ever for anyone importing into France, whether as a business or an individual.
Import duty in France is the customs duty charged on goods entering France from outside the EU. Because France is part of the EU Customs Union, the duty rate for any given product is set by the EU’s Common External Tariff, using the same Harmonised System (HS) commodity codes applied across all EU member states via the TARIC (Integrated Tariff of the European Union) database. This means the rate you’d pay importing a product into France is generally the same as importing it into Germany or the Netherlands, provided it enters through the same customs procedure.
Goods moving between France and other EU member states are not subject to customs duty at all, as it only applies to goods arriving from outside the EU. French Customs (Douane) is responsible for clearance, though in practice most businesses work with a courier or customs broker who manages the declaration on their behalf.
Customs duty in France is calculated by applying the relevant TARIC duty rate to the customs value of the shipment; normally the CIF value (Cost, Insurance and Freight to the EU border). Once duty is calculated, French VAT (TVA) is applied on top, at the standard rate of 20% for most goods, calculated on the combined value of the goods, shipping and duty, not on the goods alone.
Preferential rates may apply if the goods qualify for origin under one of the EU’s free trade agreements, provided proof of origin can be demonstrated. As with any customs declaration, getting the commodity code right is the single most important factor. An incorrect code can mean paying the wrong rate of import duty in France, or facing delays while French Customs queries the declaration.
*Last reviewed: 20th July 2026
This is the most significant recent change affecting import duty in France. Until 1 July 2026, parcels valued at €150 or below could enter the EU, including France, free of customs duty, though import VAT still applied. From 1 July 2026, that exemption has been abolished. In its place, a temporary flat customs duty of €3 applies per distinct HS item category within a low-value consignment, intended to run until around 2028 while the EU rolls out its longer-term Customs Data Hub reforms.
An additional EU-wide parcel-handling fee of approximately €2 is expected to follow from around November 2026, and France, along with several other member states, has introduced its own national handling charges on top of the EU-level changes. In practice, this means many low-value shipments into France that previously cleared duty-free now attract a combination of flat-rate duty, VAT and handling charges, even where the underlying goods value is small. Businesses shipping regularly into France should review pricing and customs data processes now rather than waiting for a bill to arrive.
Genuine gifts sent between individuals, rather than commercial shipments, continue to benefit from more favourable treatment under EU customs rules, provided they’re correctly declared and fall within value limits. Commercial samples intended solely to secure future orders, rather than for resale, may also qualify for relief in certain circumstances.
With the removal of the €150 duty exemption, however, far fewer shipments now qualify for duty-free treatment by value alone. Getting documentation, HS classification and declared value right has become more important than ever for anyone importing into France, whether as a business or an individual.
Take the Guesswork Out of Import Duty France
With the EU’s 2026 customs reforms reshaping how low-value parcels are treated, understanding customs duty in France has never been more important. As an independent customs broker and consultancy, Intelclear helps businesses and individuals stay ahead of these changes — before goods reach the border, not after.
We promise to make Import Duty France simple, accurate and predictable
Our teams operate around the clock across the UK, Europe, North America and Asia Pacific, so you’re never left guessing about a French customs duty charge or a shipment held at a French border.
From TARIC classification to CIF valuations and the new EU de minimis rules, our specialists bring hands-on experience calculating and managing import duty in France across every type of shipment.
EU customs policy is changing fast, including the 2026 removal of the €150 de minimis exemption. Our teams track regulatory change continuously, so your business isn’t caught out.
As an independent customs broker, we have no ties to any freight forwarder. Our guidance on import duty and customs duty in France is based solely on what’s accurate and in your interest.
France Import Duty FAQs
Have any questions about import duty tax in France? Get straightforward answers below.
