CUSTOMS DUTIES: SINGAPORE TO FRANCE

Overview of Customs Duties from Singapore to France

When exporting goods from Singapore to France, shipments enter the European Union customs territory and are subject to EU import regulations and tariff structures. France, as a member state of the European Union, applies a harmonized customs system based on the Combined Nomenclature classification. All imports are assessed duties and value-added tax (VAT) according to EU standards, with specific thresholds and regulations governing the landed cost of goods.

Singapore, as a non-EU country, does not benefit from preferential trade agreements with France or the EU in the context of general goods imports. Therefore, most products are subject to standard EU external tariffs. The regulatory environment in France is considered favorable for imports, with an "A" ease of importing goods score, supported by excellent transportation infrastructure and reliable customs procedures.

General Duty Rates and Tariff Classification

Import duties in France are determined by the Combined Nomenclature (CN) classification system, which consists of eight-digit codes derived from the Harmonized System. Each product category carries specific duty rates established by the EU's common external tariff.

Product Category	Duty Rate	Notes
Fashion and Apparel	Varies by HS code	Contact our experts for specific rates
Toys and Games	Varies by HS code	Contact our experts for specific rates
Beauty and Hygiene Products	Varies by HS code	Contact our experts for specific rates
Furniture and Decorations	Varies by HS code	Contact our experts for specific rates
Cultural Products	Varies by HS code	Contact our experts for specific rates
Medicine	Varies by HS code	Reduced VAT rate of 2.1% applies
Food and Agricultural Products	Varies by HS code	Reduced VAT rate of 5.5% applies

Important: To determine the exact duty rate for your specific product, you must classify it under the appropriate Combined Nomenclature (CN) code. Consult the EU's Integrated Tariff database, which is updated daily, or contact trade specialists for accurate classification and rate determination.

Value-Added Tax (VAT) and De Minimis Thresholds

All imports to France are subject to import VAT, regardless of value. The standard VAT rate is 20%, applied to the CIF (Cost, Insurance, and Freight) value of the order. France's de minimis thresholds are as follows:

• Tax De Minimis: 0 EUR (all imports subject to VAT)
• Duty De Minimis: 150 EUR (imports under this FOB value are exempt from customs duties)

Additionally, effective March 1, 2026, France implemented a 2 EUR levy per unique HS code on all inbound parcels valued under 150 EUR from outside the EU. As of July 1, 2025, an additional 3 EUR EU duty fee applies to low-value imports. These levies are separate from and in addition to VAT collected through the Import One-Stop Shop (IOSS) system.

Required Documentation

• Commercial Invoice with detailed product descriptions and values
• Packing List specifying contents and quantities
• Bill of Lading or Airway Bill (proof of shipment)
• Certificate of Origin (if applicable for preferential treatment)
• Product classification documentation with HS/CN codes
• Customs Declaration Form (CN23 for parcels or commercial declaration)
• Import License (if required for specific product categories)
• Health or Safety Certificates (for regulated products)
• Proof of VAT registration (for B2B transactions with VAT reverse charge)

Important Regulations

• Combined Nomenclature Classification: All products must be accurately classified according to the eight-digit CN code system used by the EU.
• VAT Reverse Charge: Business-to-business imports may qualify for VAT reverse charge if the buyer has a valid VAT Registration Number (VRN).
• IOSS Registration: Non-EU businesses should consider registering for the Import One-Stop Shop (IOSS) to streamline VAT collection and remittance.
• Prohibited and Restricted Goods: Certain items may be prohibited or require special permits; verify compliance before shipping.
• Labeling Requirements: Products must comply with EU labeling and marking standards, including language requirements in French.

Trade Agreements and Preferential Access

Singapore does not currently have a bilateral free trade agreement with France or the European Union that provides preferential tariff treatment for general merchandise imports. Therefore, goods exported from Singapore to France are subject to the EU's standard external tariff rates. However, Singapore maintains strong diplomatic and commercial relations with the EU, and businesses should monitor developments in trade negotiations that may affect future tariff arrangements.