CUSTOMS DUTIES: NEW ZEALAND TO FRANCE

Overview of Customs Duties from New Zealand to France

Exporting goods from New Zealand to France involves navigating the European Union's comprehensive customs framework. France, as a member state of the EU, applies uniform import regulations across all goods entering its territory. The EU employs a sophisticated classification system based on the Combined Nomenclature and TARIC codes to determine applicable duties, taxes, and levies. New Zealand exporters should be aware that France maintains an "A" ease of importing goods score, indicating a relatively straightforward import process supported by excellent infrastructure and reliable transportation networks.

All goods imported into France are subject to Value-Added Tax (VAT) regardless of value, with certain exceptions for duty thresholds. The duty de minimis threshold stands at 150 EUR, meaning goods valued below this amount may avoid customs duty but will still incur VAT. Additionally, as of March 1, 2026, France implemented a low-value levy of 2 EUR per unique HS code on parcels valued under 150 EUR from outside the EU.

General Duty Rates and Taxes

Tax/Levy Type	Rate	Notes
Standard Import VAT	20%	Applied to CIF value (cost, insurance, freight)
Medicine VAT	2.1%	Reduced rate for pharmaceutical products
Food and Agricultural Products VAT	5.5%	Reduced rate for food items
Selected Services VAT	10%	Reduced rate for certain service categories
Customs Duty	Varies by HS code	Applied only on FOB value exceeding 150 EUR threshold
France Low-Value Levy	2 EUR per unique HS code	Effective March 1, 2026; applies to parcels under 150 EUR from outside EU
EU Low-Value Import Fee	3 EUR	Effective July 1, 2025; applies in addition to France levy

De Minimis Thresholds

Understanding de minimis thresholds is critical for New Zealand exporters:

• Duty De Minimis: 150 EUR (FOB value) - Imports below this threshold are exempt from customs duty
• Tax De Minimis: 0 EUR - All imports are subject to VAT regardless of value
• Valuation Method: Duties are calculated on FOB (Free on Board) value, while VAT is calculated on CIF (Cost, Insurance, Freight) value

Required Documentation

• Commercial Invoice with detailed product descriptions and values
• Packing List clearly identifying contents and quantities
• Combined Nomenclature (CN) or TARIC codes for all products
• Certificate of Origin (if claiming preferential treatment)
• Customs Declaration (SAD - Single Administrative Document)
• Bill of Lading or Airway Bill for transportation proof
• Insurance documentation if applicable
• Product-specific certifications (health certificates, quality standards, etc.)
• VAT registration number for B2B transactions

Important Regulations

• Classification System: All products must be declared according to the EU's Combined Nomenclature system, which uses eight-digit codes plus additional TARIC digits for comprehensive trade policy information
• VAT Collection: The EU's Import One-Stop Shop (IOSS) system, implemented in July 2021, streamlines VAT collection for cross-border transactions
• B2B VAT Reverse Charge: Business-to-business importers with valid VAT registration numbers are not charged VAT; instead, the reverse-charge mechanism applies
• Levy Collection: For IOSS users, the France low-value levy (2 EUR per HS code) must be collected and remitted separately on an honor system basis
• Non-IOSS Shipments: When using DAP (Delivered at Place) without IOSS, carriers collect levies directly from recipients at delivery
• Prohibited and Restricted Items: Consult current EU restrictions on specific product categories before export

Tariff Classification and Duty Rates

Specific duty rates for products exported from New Zealand to France vary by HS code classification. The EU maintains an Integrated Tariff database that is updated daily and can be searched by country of origin, Harmonized System code, and product description on the EU Directorate-General for Taxation and the Customs Union website. New Zealand exporters should consult this resource or engage customs experts to determine exact duty rates for their specific products, as rates depend on the precise product classification and any applicable trade measures such as anti-dumping duties or temporary suspensions.

Trade Agreements

New Zealand and the European Union maintain trade relations under standard WTO Most-Favored-Nation (MFN) terms. Exporters should verify current trade agreements and any preferential arrangements that may apply to specific product categories. The EU regularly updates its tariff profiles and trade policy measures, so consulting current official sources is essential for accurate duty calculations.