The central European location of France lends to easy access for major couriers to ship there.
Population | 64.6 million (2022) |
GDP | 2.82 trillion USD (2022) |
GDP per capita | 42,330 (2022) |
Internet penetration | 93 % of the population use the internet (2022) |
Ecommerce users | 75.7% of the population shop online (2022) |
Leading product categories | Fashion; cultural products; toys/games; beauty/hygiene; and furniture/decorations |
Preferred online payment method(s) | Credit/Debit cards, bank transfers, and ewallets |
Languages | French |
Currency | Euro/EUR/€ |
The landed cost for a cross-border transaction includes all duties, taxes, and fees associated with the purchase. This includes:
Terms to know:
CIF: CIF (cost, insurance, freight) is a method for calculating import taxes or duties where the tax is calculated on the cost of the order plus the cost of freight and insurance.
Further explanation of de minimis, tax, and duty provided below
Based on the CIF value of the order
Duty will be charged only on imports into France where the total CIF value of the import exceeds France’s minimum value threshold (de minimis). France has a duty de minimis of 150 EUR and a tax de minimis of 0 EUR, so every import to France is subject to VAT. Whereas, anything under the duty de minimis value will not incur duty.
Applied to the CIF value of the order
Import VAT is charged on the CIF value of the order at a standard rate of 20%. However, medicine is reduced by a 2.1% rate, food and agricultural products by 5.5%, and some services by 10%. The EU introduced Import One-Stop Shop (IOSS) as its method for collecting VAT in July 2021.
Only for business-to-business (B2B) imports
VAT reverse charge: As of January 2022, businesses must file a reverse charge if they intend to reclaim or deduct VAT. Learn everything that this regulation entails in our France VAT Reverse Charge blog.
When does a non-EU business have to charge EU VAT?
It is dependent upon the buyer’s location and whether or not they have a valid VAT registered number (VRN).
If the buyer does not have a VRN, you do charge VAT.
If the buyer does have a valid VRN, you do not charge VAT.
Applied to the CIF value of the order
Import duty is charged on the CIF value of the order. Import duty rates range from 0-17%, with an average rate of 4.2%.
Below are sample landed cost breakdowns for France calculated using Zonos Quoter. Since the tax de minimis is 0 EUR, tax will always apply:
Landed cost for a shipment to France below the duty de minimis value:
Landed cost for a shipment to France above the duty and tax de minimis value:
France is a member of the EU, which has over 60 trade agreements that offer a zero or highly discounted duty rate for goods manufactured in participating countries.
France is a member of the World Trade Organization
As a member of the World Trade Organization (WTO), France must abide by the most-favored-nation (MFN) clause, which requires a country to provide any concessions, privileges, or immunities granted to one nation in a trade agreement to all other WTO member countries. For example, if one country reduces duties by 10% for a particular WTO country, the MFN clause states that all WTO members will receive the same 10% reduction.
France | The portal of the General Directorate of Customs and Indirect Taxes
Talk to your carrier about customs refunds.
ICS2 is a cargo information system aimed to screen shipments for security and safety prior to their arrival into or across the European Union as well as the United Kingdom.
Depending on the courier, additional shipping fees may include:
Always required:
Sometimes required:
Economic operator registration and identification (EORI) (if your business is based outside of the EU)
Tax ID from buyer (necessary for all individuals and organizations with a tax obligation in France)
Government agencies regulate imports.
Restricted items are different from prohibited items. Prohibited items are not allowed to be imported into a country at all. Restricted items are not allowed to be imported into a country unless the importer has approval or a special license that allows them. Controlled goods have military or national security significance.
Prohibited items:
Restricted items:
Classification
The Combined Nomenclature (CN), which is the Harmonised System (HS) codes with further EU subdivisions, is used to classify most goods when declared at customs in the EU. The CN document is updated and published every year, and the latest version can be found on the European Commission's website.
Customs declarations
The Single Administrative Document (SAD) and summary declaration are documents used by customs brokers for trade data collection.
Identification number
Rules and VAT rates
Each country in the EU applies the standard VAT rules differently, and each country has different VAT rates.
Business France | Exporting from France
What does ICS2 require retailers to do?
Everyone who ships to Europe and the UK is impacted (eg. online retailers, manufacturers, and exporters) must ensure they have accurate information regarding the recipient and package contents before they send the shipment through the carrier or postal operator to the EU or the UK.
What are the most popular ecommerce sites in France?
The most popular ecommerce sites in France are Amazon, Cdiscount, Vente-Privee, Auchan, and Boulanger.
References
A cross-border guide to French ecommerce, shipping, and importing goods
If you are looking to grow your ecommerce business into France
, you have come to the right place. In our guide, created by Zonos' cross-border experts, you will find the following: