Import tax in France

France Customs Duty

Duty rate €3 flat (IOSS) or 0-16.5%
Low-value threshold €150
VAT rate 20%
Currency EUR

France applies the EU's standard import rules with its own 20% VAT rate, close to the EU average. Orders under €150 from IOSS-registered sellers pay a flat €3 customs duty per item since 1 July 2026; non-IOSS orders under €150 stay duty-free for now.

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France Key Free Trade Agreements (FTAs)

  • EU-Japan Economic Partnership Agreement

    In force since 2019 - eliminates around 97% of industrial tariffs with Japan, phased over up to 15 years for some lines.

  • EU-South Korea FTA

    In force since 2015 - around 99% of duties (by trade value) eliminated within 5 years of entry into force.

  • EU-Canada CETA

    Provisionally applied since 2017 - 99% of tariff lines duty-free; remaining, mostly agricultural, items phased out over 7 years.

  • EU-Vietnam FTA (EVFTA)

    In force since 2020 - eliminates 99%+ of tariffs, phased to 2027-2030; textiles and footwear are treated as slower, sensitive categories.

  • EU-UK Trade and Cooperation Agreement (TCA)

    In force since 2021 - zero tariffs and quotas on qualifying goods, no phase-in, subject to rules-of-origin requirements.
Free customs duty calculator

Calculate Your Import Cost to France

Enter a purchase value to see the exact VAT, duty, and fees you'd pay importing into France - using the rates on this page, computed live.

Destination country
France

What is IOSS?

IOSS (Import One-Stop Shop) is an EU scheme that lets a non-EU seller collect VAT from you at checkout instead of leaving it to be collected at the border. If a seller is IOSS-registered, VAT is already included in the price you paid - if not, the courier collects it, often with a handling fee, before your parcel is delivered.

Key Takeaways

  • France's standard VAT rate is 20%, close to the EU average.
  • As an EU member state, France follows the same EU-wide €150 threshold and IOSS-based duty rules as every other member.
  • Orders under €150 from IOSS-registered sellers pay a flat €3 customs duty per item type, since 1 July 2026.
  • Orders over €150 pay 20% VAT plus category-based customs duty plus a carrier handling fee, regardless of IOSS status.

Duty Rates by Product for France

15 product categories · click category for full details

Product MFN Duty HS Code FTA Available
Smartphones, laptops & tablets 0% 84-85 (ITA) —
Other electrical appliances & components 0-2.4% 84-85 —
Clothing & apparel 12% 61-62 EU-Japan EPA: full elimination (phased)
Footwear, leather upper 8% 64 —
Footwear, textile upper 16.5% 64 —
Toys & games 4.5% 95 —
Jewelry, precious metal 2.5% 71 —
Jewelry, imitation/costume 4% 71 —
Watches 4.5% 91 (9102) —
Cosmetics & beauty products 6.5% 33 EU-Japan EPA: full elimination (phased)
Books & printed matter 0% 49 —
Furniture 0% 94 —
Leather goods & handbags 1.7-9.7% 42 —
Home goods & kitchenware 0-6.5% 69, 73, 82 —
Sports equipment 0-4.7% 95 —
Verify rates at EU TARIC Consultation Database

Key Takeaways

  • France’s standard VAT rate is 20%, close to the EU average.
  • As an EU member state, France follows the same EU-wide €150 threshold and IOSS-based duty rules as every other member.
  • Orders under €150 from IOSS-registered sellers pay a flat €3 customs duty per item type, since 1 July 2026.
  • Orders over €150 pay 20% VAT plus category-based customs duty plus a carrier handling fee, regardless of IOSS status.

How French Import Rules Work

France is one of 27 EU member states and follows the EU’s shared customs and VAT framework - the only country-specific variable is the VAT rate, applied based on the delivery destination rather than where the seller is located.

At 20%, France’s VAT rate sits close to the EU average. Everything else follows the standard EU rules:

  • Under €150, IOSS seller: 20% VAT included at checkout, plus a flat €3 customs duty per item type.
  • Under €150, non-IOSS seller: 20% VAT collected by the courier, no customs duty.
  • Over €150: 20% VAT, customs duty (typically 0-16.5% by product category), and a carrier handling fee, regardless of IOSS status.

For the full EU-wide rules and every member state’s VAT rate, see the EU customs duty guide and full EU import rules explainer.

Frequently Asked Questions

Is France’s VAT rate different from the rest of the EU?

Yes - each EU member state sets its own standard VAT rate, from Luxembourg’s 17% up to Hungary’s 27%. France’s 20% is close to the middle of that range.

Does France have its own separate customs duty rules?

No - customs duty rates and the €150 threshold rules are set at the EU level and apply identically across all 27 member states. Only the VAT rate itself varies by country.

Where can I check product-specific duty rates for an order into France?

Use the EU tariff lookup tool for category-level duty rates, which apply the same way regardless of which EU country you’re in.

See also

  • Australia - Australia charges 10% GST on every import. Orders up to A$1,000 (goods value only) have GST collected at checkout by the overseas seller under the ATO's Simplified GST scheme - no separate customs duty applies below that line. Orders over A$1,000 go through formal clearance with Australian Border Force: GST, an estimated customs duty, and an Import Processing Charge.
  • Austria - Austria applies the EU's standard import rules with its own 20% VAT rate, right at the EU average. Orders under €150 from IOSS-registered sellers pay a flat €3 customs duty per item since 1 July 2026; non-IOSS orders under €150 stay duty-free for now, and Austrian Post waives its own import handling charge on IOSS shipments under that threshold.
  • Belgium - Belgium applies the EU's standard import rules with its own 21% VAT rate, slightly above the EU average. Orders under €150 from IOSS-registered sellers pay a flat €3 customs duty per item since 1 July 2026; non-IOSS orders under €150 stay duty-free for now, though Belgian postal operator bpost adds its own administrative fee on non-exempt shipments.

Related reading

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