France country guide

• France consists of a talented and educated workforce. France is home to a sophisticated, innovative, modern financial and business culture with a world-class infrastructure.
• The elite transportation networks in France facilitate reliable shipping and delivery.
• France ranked fourth in the Countries with the Best Foreign Direct Investment Opportunities 2020, and they are likely to continue attracting investors.

• France’s high import tax rate and low average import duty rate balance with each other for a generally fair landed cost.

• France’s import regulations fall under the European Union’s (EU), which are reasonable and allow for easier trade.

The central European location of France lends to easy access for major couriers to ship there.

• France accepts universal payment methods, with the most common being credit and debit cards.

Duty will be charged only on imports into France where the total FOB value of the import exceeds France’s minimum value threshold (de minimis). France has a duty de minimis of 150 EUR and a tax de minimis of 0 EUR, so every import to France is subject to VAT. Whereas, anything under the duty de minimis value will not incur duty.

• Tax de minimis: 0 EUR
• Duty de minimis: 150 EUR

Note: Based on the FOB value of the order

Duty will be charged only on imports into France where the total FOB value of the import exceeds France’s minimum value threshold (de minimis). France has a duty de minimis of 150 EUR and a tax de minimis of 0 EUR, so every import to France is subject to VAT. Whereas, anything under the duty de minimis value will not incur duty.

Import value-added tax (VAT) is charged on the CIF value of the order at a standard rate of 20%. However, medicine is reduced by a 2.1% rate, food and agricultural products by 5.5%, and some services by 10%. The EU introduced Import One-Stop Shop (IOSS) as its method for collecting VAT in July 2021.

• Standard rate: 20%

Note: Applied to the CIF value of the order

Other import tax 

Only for business-to-business (B2B) imports

VAT reverse charge: As of January 2022, businesses must file a reverse charge if they intend to reclaim or deduct VAT. Learn everything that this regulation entails in our France VAT Reverse Charge blog.

When does a non-EU business have to charge EU VAT?

It is dependent upon the buyer’s location and whether or not they have a valid VAT registered number (VRN).

• If the buyer does not have a VRN, you do charge VAT.

  • If the buyer does not have a VRN, then they are a normal-end consumer, and no VAT reverse charge protocols are required. You must charge VAT on the sale as normal

• If the buyer does have a valid VRN, you do not charge VAT.

  • If the buyer does have a VRN, then there is no need to charge VAT. The transaction is covered by the reverse-charge mechanism.

Effective 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. This levy is separate from—and in addition to—EU VAT collected via IOSS.

• Amount: 2 EUR per unique HS code per parcel (e.g., a parcel with shoes and two hats = two unique HS codes = 4 EUR)
• Threshold: Parcels valued under 150 EUR from outside the EU (intra-EU shipments excluded)
• First remittance: Due April 24 (covering March 2026), for IOSS users

How collection works depends on whether you use IOSS:

• If you use IOSS: You are responsible for collecting and remitting (honor system). The levy is not collected at delivery; remittance is handled separately.
• If you ship DAP (no IOSS): The carrier collects the levy from the recipient at delivery. No fiscal representative is required.

As of July 1, 2025, the EU removed its de minimis threshold and introduced a 3 EUR duty fee on low-value imports. Parcels entering France are now subject to both the 2 EUR France levy and the 3 EUR EU fee.

For information on how Zonos handles the levy, see Tax remittance.

Import duty is charged on the CIF value of the order. Import duty rates range from 0-17%, with an average rate of 4.2%.

• Average: 4.2%
• Rate range: 0-17%

Note: Applied to the CIF value of the order

France is a member of the EU, which has over 60 trade agreements that offer a zero or highly discounted duty rate for goods manufactured in participating countries.

France is a member of the World Trade Organization

As a member of the World Trade Organization (WTO), France must abide by the most-favored-nation (MFN) clause, which requires a country to provide any concessions, privileges, or immunities granted to one nation in a trade agreement to all other WTO member countries. For example, if one country reduces duties by 10% for a particular WTO country, the MFN clause states that all WTO members will receive the same 10% reduction.

• DHL Express
• FedEx
• UPS
• La Poste
• GLS

Depending on the courier, additional shipping fees may include:

• Tracking
• Insurance
• Fuel surcharge
• Remote delivery charge
• Signature fee
• Overweight or oversized fee
• Special handling fee
• Dangerous goods fee
• etc.

Always required:

• Bill of lading or air waybill

• Commercial invoice

Sometimes required:

• Economic operator registration and identification (EORI) (if your business is based outside of the EU)

• Tax ID from buyer (necessary for all individuals and organizations with a tax obligation in France)

The Combined Nomenclature (CN), which is the Harmonised System (HS) codes with further EU subdivisions, is used to classify most goods when declared at customs in the EU. The CN document is updated and published every year, and the latest version can be found on the European Commission's website.

The Single Administrative Document (SAD) and summary declaration are documents used by customs brokers for trade data collection.

• Economic Operators Registration and Identification number (EORI) is an importer’s identification number. A business needs to provide an EORI for B2B shipments, but a business-to-consumer (B2C) shipment does not need an EORI upon import.

Everyone who ships to Europe and the UK is impacted (e.g., online retailers, manufacturers, and exporters) must ensure they have accurate information regarding the recipient and package contents before they send the shipment through the carrier or postal operator to the EU or the UK.

The most popular ecommerce sites in France are Amazon, Cdiscount, Vente-Privee, Auchan, and Boulanger.