Importing Into 🇫🇷 France
De Minimis Threshold
US$165
€150 EUR
Shipments below this value may enter without customs duty. VAT may still apply depending on local rules.
Same EU rules: €22 VAT exemption removed as of 1 July 2021. Customs duty de minimis €150. IOSS (Import One-Stop Shop) allows overseas sellers to collect VAT at point of sale and remit to tax authorities.
As of: 2021-07-01
VAT / GST on Imports
20%
Applied on the customs value (CIF — cost, insurance, freight) plus any applicable duties.
Required Documentation
| # | Document |
|---|---|
| 01 | Customs Import Declaration (DELTA system / EU SAD Form) |
| 02 | Commercial Invoice |
| 03 | Packing List |
| 04 | Airway Bill or Bill of Lading |
| 05 | EUR.1 Certificate or Invoice Declaration (for EU FTA preferential rates) |
| 06 | Import Licence (for agricultural products, textiles, dual-use goods) |
| 07 | CE Declaration of Conformity (for regulated products) |
| 08 | CITES permit (for protected species) |
Requirements vary by shipment value, HS chapter, and origin country. Learn about each document type →
Restricted Import Categories
- ⚠Firearms and weapons (strict licence requirements under French law)
- ⚠Counterfeit luxury goods (France is a major enforcer due to luxury goods industry)
- ⚠Plants and plant products from outside EU
- ⚠Food and agricultural products from outside EU
- ⚠Medicines (Agence Nationale de Sécurité du Médicament — ANSM authorisation)
- ⚠Endangered species (CITES permit)
- ⚠Cultural goods and art (export licences for valuable French cultural property)
Prohibited Import Categories
- ✗Narcotics and controlled substances
- ✗Counterfeit goods (especially luxury goods — strictly enforced)
- ✗Nazi memorabilia and hate propaganda
- ✗Pornographic material involving minors
- ✗Endangered species products without CITES permits
- ✗Certain weapons and explosives
Special Notes
- 01France is a member of the EU customs union — imports from other EU countries are not subject to customs.
- 02TVA (Value Added Tax) is 20% standard; 10% intermediate; 5.5% reduced; 2.1% super-reduced.
- 03France strictly enforces anti-counterfeit laws — purchasing counterfeit luxury goods can result in confiscation and fines.
- 04French customs uses DELTA (Dédouanement En Ligne par Transmission Automatisée) system.
- 05Overseas territories (DOM-TOM) like French Guiana, Martinique, Guadeloupe have different VAT rules.
- 06Duty Ret (Duty Relief) allowances apply to goods returned from outside the EU.
- 07Sanctions on Russia (since 2022) heavily restrict imports of Russian goods.
Documented Import Rules
Vape / E-Cigarette
🇫🇷 France
Vape / E-Cigarette requires declaration / permit for personal import into France.
Alcohol / Spirits
🇫🇷 France
Alcohol / Spirits requires declaration / permit for personal import into France.
Tobacco Cigarettes
🇫🇷 France
Tobacco Cigarettes requires declaration / permit for personal import into France.
CBD Oil
🇫🇷 France
CBD Oil is generally prohibited for personal import into France.
Cannabis Seeds
🇫🇷 France
Cannabis Seeds is generally prohibited for personal import into France.
Sterilised hemp seeds (food grade)
🇫🇷 France
Sterilised hemp seeds (food grade) requires declaration / permit for personal import into France.
Codeine (Medication)
🇫🇷 France
Codeine (Medication) requires declaration / permit for personal import into France.
Adderall (Medication)
🇫🇷 France
Adderall (Medication) requires declaration / permit for personal import into France.
Tramadol (Medication)
🇫🇷 France
Tramadol (Medication) requires declaration / permit for personal import into France.
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