France

The French Republic is the second-largest economy in the European Union, the 7th largest economy in the world (by GDP, nominal), and has one of the highest income per capita levels among advanced economies. It boasts a population of about 68 million people, with an Organisation for Economic Co-operation and Development (OECD) comparative price level of around 112, meaning French consumers pay on average 12% more (domestically) than Americans pay for the same product – making France an attractive and high-potential cross-border ecommerce destination.

Key info

Country code (ISO 3166-1 alpha-2): FR
Country code top-level domain (ccTLD): .fr
Currency (ISO4217): Euro EUR
World Trade Organization (WTO) Status: Member

Duty information

France is part of the European Union Customs Union (EUCU), which applies the Common External Tariff (CET) on goods imported from outside the EU.

Most Favored Nation (MFN) duty rates typically range from 0% to 17%, though higher duties may apply to some agricultural goods, textiles, and footwear.
Many imports are duty-free depending on product classification and trade agreements.
Duty is calculated on the CIF value (Cost, Insurance, and Freight).

Sales tax

France applies Value Added Tax (VAT), known locally as Taxe sur la Valeur Ajoutée (TVA):

Standard VAT rate: 20%
Reduced rates:
- 10% (restaurants, certain transport, some agricultural goods)
- 5.5% (essential foodstuffs, books, medical equipment, energy-saving materials)
- 2.1% (some medicines, press publications, live performances)
Some services and exports are exempt from VAT.

VAT on imports is calculated on the the value of goods, transport, insurance, duty and additional taxes.

Additional taxes & charges

Excise duties apply on alcohol, tobacco, and energy products (e.g. petroleum, natural gas, electricity).
Eco-contributions are levied on certain products (e.g. packaging, electronics, furniture, batteries) under extended producer responsibility schemes.
Anti-dumping duties (ADD) or countervailing duties CVD may apply to specific imports, based on EU trade defense measures.

De minimis thresholds

Customs duty de minimis: Goods valued up to EUR 150 are exempt from customs duties (but not VAT).
VAT de minimis: There is no VAT exemption threshold for imports into France – all imported goods are subject to VAT regardless of value.
- Gifts sent by private individuals outside the EU to private individuals in France may be VAT-free up to EUR 45, under certain conditions.

Prohibited & restricted goods

French Customs (Douanes françaises) enforces EU-wide and national restrictions. Prohibited or controlled items include:

Firearms, ammunition, explosives, and related equipment (without authorization)
Narcotics and certain psychotropic substances
Counterfeit goods and pirated media
Products containing asbestos
Endangered species and derived products (CITES restrictions)
Certain agricultural products, plants, and foodstuffs (subject to sanitary and phytosanitary controls)
Hazardous chemicals and radioactive materials
Cultural artifacts, antiquities, and works of art (subject to export/import licensing)

An extensive list of prohibited and restricted items can be found on the French Customs website.