Import and Export Taxes in France

Summary:

content="The article provides an overview of the taxes and duties required for importing goods into France, including customs duties, value-added tax (VAT), the exemption threshold, and other potential taxes.">

Overview

Whether you are an individual or a business entity, importing goods into France (from outside the EU) requires the payment of import duties and other taxes. All import taxes are calculated on the value of the goods, specifically the CIF (Cost, Insurance, and Freight) value.

Customs Duties

French customs duties range from 0% (for books, for example) to 17% (for Wellington boots). Certain goods, such as laptops, mobile phones, digital cameras, and gaming consoles, are exempt from customs duties. Specific goods may be subject to additional duties, calculated based on the country of origin. For instance, bicycles manufactured in China may be subject to an additional 48.5% anti-dumping duty.

Value-Added Tax (VAT)

The standard VAT rate in France is 20%. Certain goods benefit from a reduced VAT rate of 10%, while some may enjoy a special reduced VAT rate of 5.5% or 2.1%. French VAT = VAT rate × (CIF value + import duty).

Standard Tax Threshold

There is a threshold for import duties in France. Goods with a value (FOB) of no more than €150 are exempt from customs duties. However, VAT is still applicable.

Other Taxes

Consumption tax: A tax levied on specific goods such as tobacco products.
Additional customs fees: Fees charged for inspections, examinations, and tests that must be carried out by customs when importing goods.