French Import Customs Duties 2026: Tariffs, Procedures & Business Obligations

Every year, thousands of French businesses import goods from outside the European Union — industrial equipment from Asia, raw materials from the Americas, electronic components from across the world. For all such transactions, customs duties and regulatory obligations represent a major financial and compliance challenge.

Since the January 2022 VAT reform and in a context of evolving international trade tensions, mastering customs rules has become essential for any importing business in France.

This comprehensive guide, written by the experts at Hayot-expertise.fr, explains everything you need to know about customs duties on imports into France in 2026: applicable tariffs, how to calculate them, clearance procedures, and strategies to optimize your supply chain.

Definition and Legal Nature

Customs duties are taxes levied by customs authorities upon the entry of goods into the European Union customs territory, when those goods come from a third country (outside the EU).

They constitute a source of public revenue (80% transferred to the EU budget) and a trade policy instrument allowing the protection of European producers from international competition.

Important: Within the European Union, there are no customs duties between Member States. The concept of "customs duties" applies only to trade with third countries.

The EU Common Customs Tariff

The European Union operates a Common Customs Tariff (CCT), identical for all Member States. This means the same duty rates apply in Paris, Berlin or Rome for the import of the same product from the same country.

This tariff is managed at European level by the European Commission and negotiated within the framework of World Trade Organization (WTO) agreements.

The Combined Nomenclature (CN): 8 Digits

To determine the applicable duty rate for a product, you must first identify its Combined Nomenclature (CN) code, consisting of 8 digits:

• The first 6 digits correspond to the Harmonized System (HS) code — the international standard;
• The next 2 digits are specific to the EU.

Example: Men's leather sports shoes → CN code 6403 91 11

TARIC: Precision to 10 Digits

TARIC (Tarif Integre de la Communaute europeenne — Integrated Tariff of the EU) is the 10-digit version of the nomenclature, which incorporates specific EU tariff measures:

• Anti-dumping duties;
• Countervailing measures;
• Temporary suspensions;
• Tariff preferences under EU trade agreements.

How to Find Your Customs Code

The French customs directorate provides an online search tool: douane.gouv.fr/tarif (accessible via the professional portal). You can search for your product by description or existing code and obtain:

• The applicable conventional duty rate;
• Any anti-dumping duties;
• Tariff preferences with partner countries (EU free trade agreements).

Practical tip: In case of doubt about the customs classification of your product, you can request a Binding Tariff Information (BTI — Renseignement Tarifaire Contraignant) from customs. This document, valid for 3 years, provides complete legal certainty.

The Customs Value: CIF Principle

The calculation base for customs duties is the customs value, which corresponds to the CIF transaction value:

Customs value = Goods price + Freight + Insurance

(CIF = Cost, Insurance, Freight to the EU entry point)

Calculation example:

• FOB price Shanghai: 10,000 €
• Sea freight: 800 €
• Insurance: 50 €
• CIF customs value: 10,850 €
• Applicable duty rate (e.g. 6.5%): 10,850 € × 6.5% = 705.25 €

Cases Where Transaction Value Cannot Be Used

The transaction value may be challenged by customs in certain cases:

• Transactions between related parties (parent company and subsidiary);
• Value manifestly below market value;
• Absence of formal invoicing.

In these cases, customs applies alternative valuation methods (transaction value of identical or similar goods, deductive value or computed value).

Mandatory Autoliquidation Since 1 January 2022

Before 2022, VAT was collected by customs at the time of clearance, representing a negative cash-flow impact for the importer (VAT advance for 30 to 60 days).

Since 1 January 2022, import VAT is mandatorily autoliquidated: the company no longer pays VAT to customs but declares and simultaneously deducts it on its VAT return (CA3), in field A4 "purchases of goods in France".

Key advantage: Zero cash-flow impact (VAT collected and deductible on the same return).

Conditions: Be registered for VAT in France with an active SIRET number.

Warning: Private individuals and businesses under VAT exemption do not have access to autoliquidation. They pay VAT directly at delivery.

What is EORI?

The EORI number (Economic Operators Registration and Identification) is a unique identifier assigned to economic operators who carry out customs operations in the European Union.

It is mandatory for any business that imports or exports goods outside the EU.

How to Obtain It in France

The application is made online on the pro.douane.gouv.fr portal:

1. Connect with your SIRET number;
2. Complete the online application form;
3. EORI number issued within 24 to 48 hours.

The French EORI number takes the form FR followed by your SIREN number (9 digits). It is free and valid throughout the EU.

The Standard Procedure: DELTA

All customs declarations in France go through the DELTA system (Dedouanement En Ligne par Traitement Automatise — Automated Online Customs Clearance), the French customs IT system.

The customs declaration (DAU — Single Administrative Document) must be submitted electronically before goods are released for consumption.

Simplified Procedures

For regular importers, simplified procedures exist to streamline operations:

• Domiciliation clearance: periodic global declaration, goods inspected on company premises;
• Clearance at agreed location (DLC): for trusted operators with AEO status;
• Authorized Economic Operator (OEA/AEO) status: recognized for reliability of customs procedures, allows reduced controls.

Since the e-commerce reform of 1 July 2021, the VAT exemption for shipments under 22 euros was abolished. Only the customs duty exemption remains:

• Below 150 euros in value: customs duty exemption (but VAT is still due);
• Above 150 euros: both customs duties and VAT are due.

Impact for e-commerce: Platforms that facilitate sales of under 150 euros from non-EU countries are now liable for VAT in place of the seller (IOSS — Import One Stop Shop scheme).

How Incoterms Influence Duty Payment

Incoterms (International Commercial Terms) define the allocation of costs and risks between seller and buyer. For customs duties, the key rules are:

Advice: Negotiating a DDP incoterm with your foreign supplier means they advance the customs duties. Practical, but be aware: the seller may incorporate customs costs into their sale price, sometimes without transparency.

For businesses that transform goods before re-exporting them, suspension regimes allow customs duties on transit goods to be avoided:

Active Processing (Perfectionnement Actif)

Active processing allows the import of non-EU goods, their transformation, repair or processing, then re-export outside the EU without paying customs duties on the imported raw materials.

This regime is particularly advantageous for manufacturers and subcontractors.

Temporary Admission

Temporary admission allows goods to be imported free of duties for temporary use (demonstrations, exhibitions, testing...), on condition they are re-exported within a fixed period.

• Customs duties apply only to imports from non-EU countries;
• The calculation base is the CIF value (price + freight + insurance) × TARIC rate;
• Since January 2022, import VAT is autoliquidated on the CA3 — no longer paid to customs;
• The EORI number is mandatory for any importing business;
• The duty exemption applies below 150 euros, but VAT is still due;
• Incoterms determine who pays duties between seller and buyer.

(Sources: douanes.gouv.fr, entreprendre.service-public.fr, Legifrance Customs Code, AMF)