Knowledge and practice
Customs: France
All customs information for France at a glance: VAT rates, import duty thresholds, the customs system (DELTA (Dédouanement En Ligne par Téléprocédure Accélérée)), removal goods regulations for private individuals and vehicle import requirements.
At a Glance
France – Key customs data
Value Added Tax
20 %
Standard rate
Reduced: 10 %
Super-reduced (basic food, books): 5.5 %
Special rate (press, AMM medicines): 2.1 %
TVA (Taxe sur la Valeur Ajoutée). From March 2026: €2 small parcels tax on H7 declarations.
Import Duty Threshold
€3 (≤€150)
Since 1 Jul 2026: EU €3 flat duty/tariff line (≤ €150) instead of relief. Plus FR national €2 small-parcel levy (check stacking). Travellers: €430/€300.
EORI Number
Required
Customs System
DELTA (Dédouanement En Ligne par Téléprocédure Accélérée)
Goods Import
Commercial import & key customs procedures
Import duty threshold
Since 1 Jul 2026: EU €3 flat duty/tariff line (≤ €150) instead of relief. Plus FR national €2 small-parcel levy (check stacking). Travellers: €430/€300.
VAT on imports
Standard VAT rate: 20%. Check reduced rates and exemptions for the goods and procedure. TVA (Taxe sur la Valeur Ajoutée). From March 2026: €2 small parcels tax on H7 declarations.
Customs system
France: DELTA (Dédouanement En Ligne par Téléprocédure Accélérée). Check the appropriate declaration channel and current transitions for the procedure with Customs.
EORI number
An EORI number is required for all commercial imports into France.
Removal Goods / Household Effects
Tax exemption for private individuals on international relocation
"Franchise de Droits et Taxes" allows private individuals relocating to France to import goods free of customs duty and TVA. All goods must demonstrably have been in use abroad for 6 months. New items are excluded. Non-EU persons may need a fiscal representative (représentant fiscal).
Form / Procedure
Cerfa 13750*01 (Duty and Tax Exemption)
Min. residence abroad
At least 12 months of residence outside the EU
Application deadline
Application at the latest upon import; removal goods must be imported within 12 months of establishing residence
Restricted / prohibited goods
Weapons, narcotics, certain foodstuffs, protected species (CITES)
Vehicle Import
Car import: duties, taxes and registration
Customs duty
0% within EU; 6.5% from third countries
VAT / Tax
20% TVA (waived under relocation franchise)
Special requirements
Homologation by DRIRE (Regional Directorate of Industry). Bonus-malus tax based on CO₂ emissions. Carte Grise (registration) to be applied for at SIV. Fiscal representation for non-EU importers.
In-Depth Topics
Detailed information on sub-topics
Frequently Asked Questions
Common questions about customs in France.
What is the VAT rate on imports into France?
The standard VAT rate in France is 20%. Reduced rate: 10%. TVA (Taxe sur la Valeur Ajoutée). From March 2026: €2 small parcels tax on H7 declarations.
What are the low-value / import threshold rules for France?
Since 1 Jul 2026: EU €3 flat duty/tariff line (≤ €150) instead of relief. Plus FR national €2 small-parcel levy (check stacking). Travellers: €430/€300.
Which customs system does France use?
France uses DELTA (Dédouanement En Ligne par Téléprocédure Accélérée). Authority: DGDDI (General Directorate of Customs and Indirect Taxes). https://www.douane.gouv.fr
How can I import my removal goods duty-free into France?
"Franchise de Droits et Taxes" allows private individuals relocating to France to import goods free of customs duty and TVA. All goods must demonstrably have been in use abroad for 6 months. New items are excluded. Non-EU persons may need a fiscal representative (représentant fiscal).
Which form do I need for removal goods into France?
Required: Cerfa 13750*01 (Duty and Tax Exemption). Minimum stay: At least 12 months of residence outside the EU. Deadline: Application at the latest upon import; removal goods must be imported within 12 months of establishing residence.
How do I import a vehicle into France? What taxes apply?
Customs duty: 0% within EU; 6.5% from third countries. VAT/Tax: 20% TVA (waived under relocation franchise). Homologation by DRIRE (Regional Directorate of Industry). Bonus-malus tax based on CO₂ emissions. Carte Grise (registration) to be applied for at SIV. Fiscal representation for non-EU importers.