🇫🇷 France · Import & Export
Customs procedures, duties, de minimis thresholds, EORI/registration, and restricted goods.
Quick answer
French trade with non-EU countries goes through French customs (la Douane) with an EU EORI number. You classify goods in TARIC to find duty, and import VAT (20%) is now self-assessed on your VAT return. Declarations are electronic via DELTA; intra-EU flows need statistical (EMEBI/DEB) reporting and dual-use exports need a licence.
Customs are administered by the Direction générale des douanes et droits indirects (DGDDI). As an EU member, France allows free movement of goods within the EU; imports from outside the EU require an EORI number and a customs declaration.
- Trade within the EU single market is generally free of customs duties and formalities.
- Importers/exporters dealing with non-EU countries need an EORI number, obtained via the customs portal.
- VAT and any duties on non-EU imports are declared and paid at customs clearance.
Step-by-step
- 1
Get an EU EORI number
Register for an EORI number with French customs to trade with non-EU countries.
- 2
Classify goods and check duty
Classify goods in the EU TARIC to find the duty rate for non-EU imports.
- 3
Handle import VAT
Import VAT (generally 20%) is automatically self-assessed (autoliquidation) on your French VAT return rather than paid at the border.
- 4
Check controls and licences
Check import restrictions and, for exports, dual-use or sanctioned goods needing a licence.
- 5
Declare via DELTA
Submit customs declarations electronically through the DELTA system, usually via a customs representative.
- 6
Report intra-EU and resolve disputes
File EMEBI/DEB statistical returns for intra-EU trade; apply for Binding Tariff Information and appeal customs decisions.
Checklist
- EU EORI number
- TARIC classification + duty rate
- Import VAT (20%) self-assessed on VAT return
- Dual-use/sanctions export licence
- DELTA electronic declaration
- EMEBI / DEB intra-EU reporting
- Customs representative (optional)
- Binding Tariff Information / appeal
Official authorities
- Douane (DGDDI)
Customs authority — EORI, declarations and duties.
Frequently asked questions
How is import VAT handled in France?
Since 2022, import VAT is self-assessed (autoliquidée) on the periodic VAT return rather than paid to customs at import.
What is DELTA?
The French customs' electronic declaration system for imports and exports.
What replaced Intrastat in France?
The EMEBI survey and the DEB (déclaration d’échanges de biens) cover intra-EU statistical reporting.
Official-information aggregation, not legal advice. Always verify on the authority's own site.
Government portals
- Government of France — Office of the French Prime Minister — government policies, ministers, and key legislation
- France Public Services (Service-Public) — France's unified administrative services — residence permits, taxes, social security, civil records
- French General Tax Directorate (DGFiP) — French income tax, VAT, wealth tax filing; tax residency determination; French tax number (NIF) application