France

TL;DR: France is the second EU economy with 20% VAT and EU common duty — Le Havre on the Seine is the correct gateway, reaching the Paris market by barge without northern-range trucking.

Import duty & VAT

Duty: EU Common Customs Tariff (MFN, varies by HS code) Medium

France applies the EU Common Customs Tariff — duty depends on the HS code and is uniform across member states, typically 0–12% for consumer goods. No China-EU FTA is in force.

VAT: 20% High — 20% standard (10% and 5.5% reduced on some goods).

De minimis threshold

€150 (VAT threshold) Low

The EU €22 threshold was abolished in 2021; import VAT applies from the first euro, with IOSS simplifying sub-€150 consignments. Confirm current thresholds with French customs.

Compliance requirements

• EORI number for EU imports.
• CE marking for regulated products.
• REACH for chemical substances.
• Correct TARIC classification.

Clearance process

1. Register for an EORI number.
2. Classify under the TARIC code.
3. File the import declaration and pay duty plus 20% VAT.
4. Clear through Le Havre.
5. Release and deliver (often via Seine barge to Paris).

What most guides skip

France is where the HAROPA port axis quietly wins: a container discharged at Le Havre reaches the Paris market by Seine barge, avoiding the road congestion and the northern-range trucking that a Rotterdam discharge would require. For France-only cargo, Le Havre is the correct port, not a fallback — yet many importers default to Rotterdam out of habit and pay for the inland haul. The 20% VAT is standard for the EU, but French customs is known for formality, so complete the declaration accurately the first time rather than inviting a re-inspection.

Key takeaways

1. Le Havre + Seine barge reaches Paris without road haulage.
2. 20% VAT on top of EU common duty.
3. EORI mandatory before import.
4. French customs is formal — get the declaration right first time.

Duty, VAT and de minimis figures are indicative and change over time. Always confirm current rates with the relevant customs authority before making commercial decisions.