How to Calculate Duties and Taxes on Imports to France requires understanding the European Union's Common External Tariff (CET) and national tax rules. Import duties and taxes are determined by the product's classification (10-digit TARIC code), its customs value, and its country of origin. The official authority is the Direction Générale des Douanes et Droits Indirects (DGDDI). A separate Duty De Minimis Threshold of €150 applies, but Value Added Tax (VAT) is due on all commercial imports, meaning the Tax De Minimis Threshold is effectively €0.
As a member of the European Union (EU), France operates under the EU Common Customs Tariff (TARIC) system. This means that customs duties in France are uniform across all EU member states for goods imported from non-EU countries. The duty rate is primarily determined by the product's classification and its country of origin. Preferential duty rates, including zero duties, may apply if the goods originate from a country with which the EU has a Free Trade Agreement or a Customs Union (e.g., Turkey, requiring an ATR Certificate).
To accurately calculate import tax in France and determine the total landed cost, importers must follow a structured process. The calculation of customs duties and taxes is based on three key elements: the classification of the goods, the customs valuation, and the applicable tax rates.
HS Code Classification: The first step in determining how import duty is calculated in France is classifying the goods using the correct import tariff code. France uses the EU's Integrated Tariff, known as TARIC (Tarif Intégré de la Communauté). This is an extended structure based on the World Customs Organization's Harmonized System (HS). The French import classification code is a 10-digit code (6-digit HS code + 2-digit Combined Nomenclature code + 2-digit TARIC code). The correct 10-digit code is essential as it dictates the specific duty rate and any non-tariff measures.
Customs Valuation Basis: The dutiable value, which is the basis for calculating customs duties, is generally the CIF (Cost, Insurance, and Freight) value. This means the customs value includes the price of the goods, the cost of transport (freight), and the cost of insurance up to the point of entry into the EU customs territory. This value is used to calculate the ad valorem (percentage-based) customs duties.
Duties and Taxes:
Special Low-Value Regime: For B2C eCommerce shipments valued at €150 or less, the Import One Stop Shop (IOSS) scheme is a crucial special rule. If the seller is registered for IOSS, they collect the French VAT (20%) at the point of sale, and the import VAT is then waived at customs clearance, simplifying the process and avoiding unexpected charges for the consumer. If IOSS is not used, the standard import VAT procedure applies, and the customer or carrier must calculate import tax in France and pay it upon arrival. Importers must use an import tax calculator France tool or a customs broker to estimate the final landed cost accurately.
Determine the 10-digit TARIC code for the imported goods to find the correct duty rate and confirm any non-tariff measures.
Establish the Customs Value (Dutiable Value) based on the CIF method: Cost of Goods + Freight + Insurance to the EU border.
Calculate the Customs Duty: Apply the TARIC duty rate (e.g., 4.5%) to the Customs Value (CIF). If the Customs Value is €150 or less, the duty is €0 (Duty De Minimis).
Calculate the Import VAT: Apply the French VAT rate (e.g., 20%) to the total of the Customs Value (CIF) plus the calculated Customs Duty. This is the final amount due at import, unless the IOSS scheme was used for shipments under €150.
Scenario 1: Commercial shipment valued at €100 (CIF) from a non-EU country. Duty is €0 (below €150 Duty De Minimis). VAT is due on the €100 value (20% VAT = €20). Total import charges: €20 (unless IOSS was used).
Scenario 2: Commercial shipment valued at €500 (CIF) from a non-EU country, with a 4.5% duty rate. Duty is €500 * 4.5% = €22.50. VAT is calculated on (€500 + €22.50) * 20% = €104.50. Total import charges: €127.00.
Scenario 3: Commercial shipment valued at €120 (CIF) from an IOSS-registered seller. VAT (20%) is collected at the point of sale (€24). Duty is €0 (below €150 Duty De Minimis). No further import charges are due at the border.
Failing to use the full 10-digit TARIC code, which can lead to incorrect duty rates or non-compliance with specific EU trade measures.
Assuming a VAT de minimis threshold exists for commercial goods; VAT is due on all commercial imports to France, regardless of value.
Incorrectly calculating the Customs Value by excluding freight and insurance costs (CIF basis) when determining the dutiable amount.
France's customs procedures are highly integrated with the EU's digital systems. The national customs declaration system, DELTA IE, is the primary platform for import declarations. Furthermore, the Obligatory Logistics Envelope (ELO) is a French 'smart border' implementation that became mandatory from September 1, 2025, for RoRo cargo, linking the declaration to a single barcode for faster clearance. Importers of certain carbon-intensive goods (e.g., cement, iron, steel, aluminum) must also comply with the EU's Carbon Border Adjustment Mechanism (CBAM) reporting requirements during the transitional phase in 2025.
France uses the EU's TARIC system to determine duty rates and the national DELTA IE system for customs declarations. Importers typically use commercial software or customs brokers to calculate the final landed cost based on the CIF value, TARIC duty, and French VAT (20%).
Import duty is calculated on the CIF (Cost, Insurance, and Freight) value of the goods, using the specific duty rate associated with the 10-digit TARIC code. Duty is only charged if the shipment value exceeds the €150 Duty De Minimis Threshold.
Customs duties in France are the Common External Tariff (CET) rates set by the EU, which vary by product and country of origin. They are calculated on the CIF value and are separate from the national Value Added Tax (VAT).
No. The VAT exemption for low-value goods was abolished. VAT is due on all commercial imports to France. However, the IOSS scheme allows sellers to collect VAT at the point of sale for shipments up to €150, waiving the import VAT payment at the border.