Importing into France: VAT, duty and clearance
France applies a 20% standard VAT rate. Customs duty is relieved on consignments up to €150, but import VAT applies to every commercial consignment.
✓ VAT rate verified · 2026-11-05
Standard VAT
20%
Duty relief
≤ €150
EORI
FR + 9 digits
What to know before shipping
- France applies a 20% standard VAT rate; reduced rates exist for food, books and some medical goods.
- The EUR 150 duty relief applies per consignment, not per order line.
- French customs may request a detailed product description; vague descriptions such as 'gift' or 'sample' are a common cause of delays.
Clearance documents
- Commercial invoice
- Packing list
- EORI number
- HS code per line item
Working example: a €500 consignment of apparel with €40 freight into France. Duty is charged at 12% on the goods value; import VAT is charged at 20% on the customs value plus any duty.
Questions about importing into France
Does France require a fiscal representative?
Non-EU businesses usually need a fiscal representative for VAT registration in France, unless they qualify for a simplification scheme. Check with a local advisor.
How is duty calculated on mixed consignments?
Duty is assessed per line item, using the HS code and customs value of each item. The 150 EUR relief is applied to the total consignment value.