CUSTOMS DUTIES: INDIA TO FRANCE

Overview of Customs Duties from India to France

When exporting goods from India to France, your shipments will be subject to European Union (EU) customs regulations and tariff procedures. France, as an EU member state, applies a common external tariff system based on the Combined Nomenclature classification. All imports into France are assessed duties and taxes according to the CIF (Cost, Insurance, Freight) value of the shipment. Understanding these regulations is essential for accurate cost calculations and compliance with French and EU customs requirements.

De Minimis Thresholds and Valuation Methods

France applies specific de minimis thresholds that determine when duties and taxes are assessed on imported goods. The duty de minimis threshold is set at 150 EUR (based on FOB value), meaning shipments below this value will not incur customs duty. However, the tax de minimis is 0 EUR, which means all imports to France are subject to VAT regardless of value. Additionally, as of March 1, 2026, France implemented a 2 EUR levy per unique HS code on all inbound cross-border parcels valued under 150 EUR from outside the EU.

Import Taxation

Tax Type	Rate	Application Basis
Standard VAT Rate	20%	Applied to CIF value of order
Reduced VAT - Medicines	2.1%	Applied to CIF value
Reduced VAT - Food & Agricultural Products	5.5%	Applied to CIF value
Reduced VAT - Selected Services	10%	Applied to CIF value
France Low-Value Levy (effective March 1, 2026)	2 EUR per unique HS code	Parcels under 150 EUR from outside EU
EU Duty Fee (effective July 1, 2025)	3 EUR	Low-value imports from non-EU countries

Tariff Classification and Duty Rates

All products imported into France must be classified according to the EU's Combined Nomenclature system, which uses an eight-digit coding system based on the Harmonized System. Duty rates vary significantly by product category and HS code. The specific duty rate applicable to your goods depends on their classification under this system.

Product Category	Duty Rate	Notes
Fashion & Textiles	Varies by HS code	Contact our experts for specific rates
Cultural Products	Varies by HS code	Contact our experts for specific rates
Toys & Games	Varies by HS code	Contact our experts for specific rates
Beauty & Hygiene Products	Varies by HS code	Contact our experts for specific rates
Furniture & Decorations	Varies by HS code	Contact our experts for specific rates

Required Documentation

• Commercial Invoice - detailing product descriptions, quantities, unit prices, and total value
• Packing List - itemizing contents and packaging specifications
• Bill of Lading or Airway Bill - proof of shipment
• Certificate of Origin - confirming Indian origin of goods
• Harmonized System (HS) Code Classification - for each product line
• Import License (if applicable) - for restricted goods
• Health/Safety Certificates - where required by product type
• Customs Declaration Form - completed prior to entry into France
• Insurance Documents - if applicable

Important Regulations and Requirements

• EU TARIC System: All tariff measures are found in the TARIC (Integrated Tariff), which comprises the eight-digit Combined Nomenclature code plus two additional digits. Consult the TARIC database daily for current rates and any temporary suspensions.
• VAT Reverse Charge (B2B): As of January 2022, businesses importing goods must file a reverse charge if they intend to reclaim or deduct VAT. If the buyer has a valid VAT Registration Number (VRN), no VAT is charged on the sale.
• Import One-Stop Shop (IOSS): The EU introduced IOSS in July 2021 as the method for collecting VAT on imports. Ensure compliance with IOSS requirements if applicable.
• Labeling and Marking: Products must comply with EU labeling requirements, including information in French where applicable.
• Prohibited and Restricted Items: Certain goods may be prohibited or restricted from entry into the EU. Verify your product's admissibility before shipment.

Trade Agreements

India and the European Union do not currently have a comprehensive free trade agreement in effect. However, India benefits from the Generalized System of Preferences (GSP), which may provide tariff reductions on eligible products. Exporters should verify whether their specific products qualify for GSP benefits. Additionally, any bilateral trade agreements or preferential arrangements should be reviewed with customs authorities to determine eligibility for reduced or eliminated duties. The absence of a full trade agreement means most Indian exports to France are subject to standard EU common external tariff rates.