CUSTOMS DUTIES: UNITED STATES TO FRANCE

Overview of Customs Duties from United States to France

When exporting goods from the United States to France, your shipments enter the European Union customs territory and are subject to EU import regulations. France maintains an "A" ease of importing goods score, reflecting a sophisticated business environment with world-class infrastructure and reliable transportation networks. As the world's fifth-largest economy and third-largest in Europe, France represents a significant market opportunity for U.S. exporters, with 93% internet penetration and 75.7% of the population shopping online.

All products entering France must be declared to customs authorities according to their classification in the Combined Nomenclature system. Understanding the applicable duties, taxes, and fees is essential for accurate landed cost calculations and compliance with EU customs requirements.

General Duty Rates and Tax Structure

Value-Added Tax (VAT): The standard VAT rate applied to imports is 20% of the CIF (Cost, Insurance, and Freight) value. Reduced rates apply to specific categories: medicines at 2.1%, food and agricultural products at 5.5%, and certain services at 10%.

De Minimis Thresholds: France applies a duty de minimis threshold of 150 EUR (FOB value). Shipments below this threshold are not subject to import duties. However, France has a tax de minimis of 0 EUR, meaning all imports are subject to VAT regardless of value.

France Low-Value Levy (Effective March 1, 2026): A 2 EUR levy per unique HS code applies to all inbound cross-border parcels valued under 150 EUR from outside the EU. Additionally, as of July 1, 2025, the EU implemented a 3 EUR duty fee on low-value imports. These fees are separate from and in addition to VAT.

Product Category	VAT Rate	Duty Rate	Notes
Fashion, Toys, Games, Beauty/Hygiene, Furniture	20%	Varies by HS code	Contact experts for specific classifications
Food and Agricultural Products	5.5%	Varies by HS code	Reduced VAT rate applies
Medicines and Pharmaceuticals	2.1%	Varies by HS code	Reduced VAT rate applies
Services (Select Categories)	10%	Varies by HS code	Reduced VAT rate applies

Required Documentation

• Commercial Invoice detailing product description, quantity, unit price, and total value
• Packing List with detailed contents and weights
• Bill of Lading or Air Waybill for freight documentation
• Certificate of Origin confirming U.S. origin of goods
• Harmonized System (HS) Classification codes for all products
• Insurance documents if applicable
• Any required product-specific certifications or licenses
• Importer's VAT registration number (for business-to-business transactions)
• Customs Declaration Form (Entry Summary Declaration)

Important Regulations

Classification System: All products must be classified according to the Combined Nomenclature (CN), an eight-digit coding system based on the Harmonized System. The TARIC system provides additional information on trade policy measures applicable to specific goods. Consult the EU Directorate-General for Taxation and the Customs Union's Integrated Tariff for current classifications.

VAT Reverse Charge (B2B Transactions): As of January 2022, businesses 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. If the buyer lacks a VRN, standard VAT applies.

Import One-Stop Shop (IOSS): The EU introduced IOSS in July 2021 as the method for collecting VAT on cross-border transactions. This system simplifies VAT collection for non-EU businesses.

Landed Cost Components: Calculate total landed costs by including product price, shipping fees, duties, VAT, and any applicable broker or customs fees.

Trade Agreements

The United States and European Union operate under standard Most Favored Nation (MFN) trading principles. France, as an EU member state, does not offer preferential tariff treatment to U.S. goods beyond what is available under WTO agreements. However, certain products may benefit from temporary trade measures, suspensions, or anti-dumping duties listed in the TARIC system.

For specific product classifications and current duty rates, consult the EU's Integrated Tariff database or contact a customs broker specializing in U.S.-EU trade.