VAT, customs duties and operational rules for imports to France

Goods imported into France are subject to the EU common external tariff and French VAT at point of entry: the standard VAT rate is 20%, customs duties are calculated on the customs value and applied according to TARIC classification and declared origin, and consignments under €150 remain exempt from customs duties though VAT still applies.

How VAT and customs duties are determined on imports

Customs duties are computed on the customs value of the goods (usually transaction value plus freight, insurance and ancillary costs to the EU border) and applied according to the commodity code in the EU TARIC system. The applicable duty rate depends on the Commodity/Nomenclature (CN) code and the preferential origin of the goods. Import VAT is then charged on the customs value plus duties and any other taxable charges.

Key rate and threshold mechanics

Item	Typical parameter	Notes
Standard VAT	20%	Applies to most goods on import into France
Reduced VAT	5.5% / 10% / 2.1%	Applies to specified goods and services (e.g., some foodstuffs, books, medicines)
Customs duties	Varies by CN/TARIC	Based on tariff classification and origin; duty-free if preferential proof applies
De minimis for duties	€150	Goods valued below €150 are generally exempt from customs duties, but not from VAT

Documentation and compliance requirements

To clear goods at French ports, airports or land border crossings, carriers and importers must provide accurate and complete documents. Commonly required documents include:

• Commercial invoice with clear value and terms of sale
• Packing list and transport documents (bill of lading, CMR, airway bill)
• Proof of origin (EUR.1, movement certificate, or supplier declarations) for preferential tariff treatment
• Import declaration (Single Administrative Document / electronic SAD via the national customs system)

Classification and valuation advice

Misclassification under TARIC or an incorrect valuation can cause delays, additional duties, penalties and retrospective adjustments. Use a documented CN code and retain supplier declarations for preferential origin claims. For high-value or unusual goods, request a binding tariff information (BTI) decision from customs to reduce regulatory risk.

Operational impact on logistics and supply chains

VAT and customs duties affect shipment selection, routing and cash flow. Carriers, freight forwarders and shippers commonly evaluate the following operational levers:

• Choosing between FCL and LCL to optimize duty and VAT calculations per shipment
• Using customs brokers or in-house clearance teams to speed entry and reduce delays
• Employing bonded warehouses or temporary storage to defer duties and manage release timing
• Structuring sales contracts (INCOTERMS) so the party best positioned to handle clearance bears the obligation

Cashflow and accounting mechanisms

Since July 2021, the EU introduced measures to change how low-value consignments are treated for VAT; regardless of value, VAT is generally chargeable on imports. For VAT-registered importers there are mechanisms—such as postponed accounting or deferred import VAT—for smoothing cashflow, allowing businesses to declare import VAT on their VAT return instead of paying at the border. These mechanisms require registration and compliance with national procedures, and can significantly affect working capital planning for frequent importers.

Risk areas that increase transport costs

• Incorrect CN codes resulting in retroactive duty assessments
• Missing proof of origin leading to lost preferential tariff benefits
• Delays from incomplete documentation generating storage and demurrage charges
• Cross-border transit irregularities causing re-routings or inspections

Practical checklist for carriers and shippers

Operational teams can reduce friction at the border by following a concise pre-arrival checklist:

• Verify CN code and expected duty rate before shipment
• Ensure commercial invoice values match transport and insurance records
• Collect and validate origin certificates where preferential tariffs are anticipated
• Decide whether to use deferred VAT accounting and complete any required registrations
• Confirm consignee VAT number and import authorization if applicable

How customs handling affects delivery times

Delays at customs translate directly into increased lead times, warehousing costs and potential SLA breaches. For time-sensitive cargo, pre-clearance, electronic manifest filing and collaboration with experienced customs brokers reduce dwell time at terminals and improve on-time delivery performance.

How GetTransport helps carriers and shippers adapt

GetTransport provides a flexible marketplace and digital tools that allow carriers and independent operators to select the most profitable orders while accounting for duties, VAT implications and border constraints. By listing real-time freight requests and permitting dynamic route selection, the platform helps transport providers minimize dependence on large corporate contracts and align capacity with higher-margin loads. Built-in filters for trade lanes, cargo type and customs requirements enable carriers to bid with full visibility of potential duty and VAT impacts, helping optimize revenue per trip.

GetTransport’s workflow integrations can also centralize documentation — invoices, packing lists and origin proofs — enabling faster pre-arrival filing and fewer clearance delays. This reduces storage and demurrage costs and improves predictability for shippers and carriers alike.

GetTransport constantly monitors trends in international logistics, trade and e‑commerce, updating platform features and market intelligence so users can stay informed on regulatory shifts and never miss important updates.

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Highlights: Accurate TARIC classification, correct valuation practices, proof of origin for preferential rates, and the use of deferred VAT accounting are the most impactful elements for reducing cost and delay. However, the most reliable insight still comes from direct operational experience — system reports and reviews can inform, but only firsthand runs reveal true lane-specific constraints. On GetTransport.com, operators can order cargo transportation at competitive global rates, compare real offers and select partners based on verified feedback and transparent pricing. This empowers better decisions without unnecessary expense or disappointment, offering convenience, affordability and extensive choices. Join GetTransport.com and start receiving verified container freight requests worldwide GetTransport.com.com

In summary, imports into France involve a combination of customs duties governed by TARIC and an import VAT regime that applies broadly; the standard VAT rate is 20% with reduced rates for certain goods, and customs duties are exempt for consignments under €150 though VAT still applies. Risk mitigation through correct classification, timely documentation and use of deferred VAT mechanisms reduces delays and cost. GetTransport.com aligns directly with these operational needs by offering a transparent platform for container freight, container trucking and cargo routing, helping carriers and shippers manage shipment, delivery and freight obligations efficiently. Use GetTransport to simplify container transport, reduce haulage friction and secure reliable, cost-effective logistics solutions for international shipments.