Import VAT & Duty France: TVA 20%, TARIC & Customs Value
Quick Answer: What Sets the Shipping Cost from China to France?
There is no single shipping cost from China to France. The final amount is built from five cost layers: China origin handling, the international freight leg (sea or air), French customs charges (import duty plus 20% import VAT), destination handling at the French port or airport, and inland delivery to the final French address.
Which layer dominates depends on the cargo. A dense, high-volume shipment is usually dominated by ocean freight. A light, bulky air shipment is priced on chargeable weight rather than actual weight. A low-value consumer order can end up paying more in French import VAT and clearance fees than in freight itself.
Yuntuo is a China-based international freight forwarder. This guide explains how each layer is calculated, so you can read a quote, compare two quotes on the same basis, and send the right information to get an accurate landed cost.
The Seven Inputs That Set Your Final Quote
- Cargo description — needed for the HS / TARIC code that sets the duty rate
- Weight and volume — gross weight in kg and total CBM determine chargeable weight
- Mode — sea freight FCL, sea freight LCL, or air freight
- Origin — pickup city and address in China
- Destination — French seaport, airport, or inland delivery address with postcode
- Incoterm — EXW, FOB, CIF, DAP or DDP; this decides who pays which layer
- Customs posture — who is the importer of record and who lodges the French import declaration
Total Landed Cost: The Five Layers Behind Your Quote
A freight rate is not your landed cost. The table below shows the layers a complete China-to-France quote has to account for. If a quote only shows one line, you are looking at the freight leg, not the total.
China origin charges
Supplier pickup, inland transport to the loading port, export customs clearance in China, documentation and origin terminal handling.
International freight
Ocean freight to Le Havre or Marseille, or air freight to Paris CDG — priced per container, per CBM, or per chargeable kilogram.
French customs charges
Import declaration, customs duty set by the TARIC code, and import VAT at 20% (7% reduced rate where it applies).
French destination handling
Terminal handling, container release, documentation, and any examination ordered by customs.
Inland delivery in France
Truck or rail movement from the port or airport to the delivery address, plus any unloading requirements.
| Cost Layer | What It Covers | What Moves This Number |
|---|---|---|
| China origin charges | Supplier pickup, inland transport to the loading port, export customs clearance, documentation, origin terminal handling | Pickup distance from the port, export clearance complexity, container type, special cargo checks |
| International freight | Ocean freight (FCL per container, or LCL per CBM) or air freight (per chargeable kg) from the Chinese port or airport to Le Havre, Marseille or Paris CDG | Mode, chargeable weight, carrier, season, space and equipment availability |
| French customs charges | Import customs declaration, customs duty set by the TARIC code, import VAT at 20% (7% reduced rate where it applies) | Declared customs value, classification code, product-specific duty and anti-dumping measures |
| French destination handling | Terminal handling at the port or airport, container release, documentation handling, examination or inspection costs if ordered | Port or airport used, container type, dwell time, whether an examination is ordered |
| Inland delivery in France | Truck or rail movement from Le Havre, Marseille or Paris CDG to the delivery address, including unloading | Distance, business or residential delivery, tail-lift, appointment or time-window requirements |
| Surcharges and risk items | Fuel and currency adjustment factors, peak-season surcharges, demurrage and detention beyond free time, storage, cargo insurance | Routing, how quickly the container is collected, customs examination, how long the container is held |
Comparison rule: a low freight rate with high destination charges can cost more in total than a higher freight rate that already includes destination handling. Compare total landed cost, not the freight line alone.
Sea Freight Cost: FCL vs. LCL
Sea freight from China to France moves mainly through Le Havre and Marseille. Two booking types determine how you are charged.
FCL — Full Container Load
You book an entire container and are charged per container, not per CBM. Container types are 20ft, 40ft and 40ft high cube. Usable volume and payload depend on cargo density, how the cargo stows, and carrier-specific limits, so request the specific capacity with your quote.
LCL — Less than Container Load
Your cargo shares a container with other shippers and is charged per CBM or per tonne, whichever produces the higher charge. Because destination handling is applied per consignment, LCL unit costs at the French end are usually higher than under FCL.
Port-to-Port vs. Door-to-Door
| Service Type | What Is Included | Best For |
|---|---|---|
| Port-to-Port | Container movement between the Chinese loading port and Le Havre or Marseille. French customs clearance and inland delivery are arranged by you. | Importers with their own French customs representative and inland carrier |
| Door-to-Door | Pickup in China, export clearance, ocean freight, French import clearance, duty and VAT handling, and delivery to the French address in one price. | Importers who want a single accountable party and one invoice |
See our sea freight services from China for how FCL and LCL bookings are handled in practice.
Air Freight Cost: Chargeable Weight
Air freight is priced on chargeable weight, which is whichever is greater: the actual gross weight or the volumetric weight.
- Actual weight: the gross weight of the cargo including packaging, in kilograms
- Volumetric weight: calculated as (Length × Width × Height in cm) ÷ 6000
- Chargeable weight: the higher of the two
Light, bulky cargo is billed on volume. Dense, heavy cargo is billed on actual weight. Compressing packaging lowers the chargeable weight of a light shipment without changing what you ship, which is why carton sizing belongs in the cost conversation, not just the warehouse conversation.
When Air Freight Makes Economic Sense
- Urgent or line-down replenishment where stock-out cost exceeds the freight difference
- High value-to-weight cargo where the freight is a small share of the goods' value
- Samples, prototypes and pre-production runs on a short timeline
- Short product life cycles where holding inventory costs more than faster freight
- Shipments too small to justify LCL minimum charges at both ends
Most air cargo from China to France is handled through Paris CDG Airport, the busiest air cargo hub in Europe. Because air and sea freight are priced on entirely different bases, it is worth quoting both when your volume sits near the crossover. See our air freight services from China for how air bookings are structured.
FCL vs. LCL: Where the Crossover Sits
There is no fixed volume at which FCL becomes cheaper than LCL. The crossover moves with several variables, which is why a single quoted option is rarely enough to make the decision.
- Current rates on the China–Europe lane and the carrier used
- Cargo density — heavy cargo fills a container by weight before volume
- Container and space availability at the Chinese loading port
- Origin and destination handling charges, which differ between FCL and LCL
For shipments near the crossover volume, request both quotes and compare them on total landed cost. A forwarder that quotes only one option is not giving you the comparison you need.
Send your total CBM and gross weight and we will quote both, so you can compare the landed cost side by side instead of guessing.
Origin Charges in China
These are the charges incurred before cargo leaves China. Under EXW they are your responsibility from the supplier's door; under FOB the seller covers them up to the vessel.
- Supplier pickup and inland trucking to the loading port
- Export customs declaration and clearance in China
- Origin documentation and handling
- Origin terminal handling charges
- Container loading, and for LCL, consolidation into a shared container
- Special handling where cargo is battery-powered, magnetic, liquid, powder or otherwise regulated
Origin charges vary most with pickup distance. A supplier in Chengdu carries a longer inland leg to Shenzhen or Ningbo than one in Dongguan, and that inland cost is part of your quote even though it never crosses a border.
Destination Charges in France
These charges most often surprise first-time importers, because they sit outside the freight rate.
- Terminal handling at Le Havre or Marseille, or handling at Paris CDG Airport
- Container release and documentation fees
- Import customs declaration fee charged by the customs representative
- Storage or demurrage if the container is not collected within the free time allowed
- Detention if the empty container is returned to the carrier late
- Customs examination costs if the shipment is selected for inspection
- Inland delivery from the port or airport to the final address
Ask any forwarder to state whether destination charges are included or excluded. That single answer changes the comparison more than small differences in the freight rate, and it is the most common reason two quotes that look close are not.
French Customs Duty and Import VAT
For most importers this is where the real money is, and it is the layer most often missed when comparing quotes. French imports are subject to customs duty and import VAT, calculated in sequence: duty is assessed first, and the duty amount feeds into the VAT calculation.
1. Customs Value Comes First
EU customs value is assessed on a CIF basis — the value of the goods including international freight and insurance to the EU border. A higher freight cost therefore raises the base on which duty is calculated, and then the base on which import VAT is calculated.
Source — Tier 1 official
Customs value basis: EU customs valuation framework and French Customs (zoll.de), verified August 2026. Valuation adjustments can apply to specific shipment structures, so confirm the treatment for your consignment before finalising a landed-cost calculation.
2. Customs Duty Is Set by the Classification Code
Duty is not a flat percentage. It is set by the HS code of the product, extended to the TARIC code for the European Union. Two products that look similar to a buyer can sit in different codes with different duty rates. Anti-dumping and countervailing duties apply to specific Chinese product categories and are substantially higher than standard rates.
Planning observation — not an official rate
Published market commentary commonly places EU duty rates for manufactured consumer goods in a broad low-to-mid single and low-double-digit percentage range, with anti-dumping measures far higher. This is an observation from non-official sources, not an official rate. Your actual duty rate is determined by your product's TARIC code. Request a classification check before committing to a landed-cost calculation.
3. Import VAT Is Charged at 20%
France's standard VAT rate is 20%. A reduced rate of 7% applies to specific categories including food, books and newspapers. Import VAT is charged on the customs value plus the duty plus the transport costs to the first destination in France.
There is no minimum value below which commercial imports into France are exempt from import VAT. French Customs states that import VAT applies to commercial goods regardless of value. If your quote does not include import VAT, you will pay it separately.
Source — Tier 1 official
French standard VAT 20% and reduced VAT 7%: European Commission VAT rates and the French federal administration portal, verified August 2026. No value threshold for import VAT on commercial goods: French Customs (zoll.de), verified August 2026.
4. The €150 Duty Relief No Longer Applies
Until 30 June 2026, consignments below a low value threshold could enter the EU without customs duty. That relief was removed with effect from 1 July 2026 by Council Regulation (EU) 2026/382. A transitional flat customs duty now applies to low-value business-to-consumer distance sales, at €3 per item for consignments valued at or below €150, until the EU Customs Data Hub becomes operational.
Do not plan on the old €150 duty-free assumption
The €150 customs duty relief was removed with effect from 1 July 2026 (Council Regulation (EU) 2026/382). The transitional €3 per item flat duty applies to B2C distance sales of consignments valued at or below €150, for the period until the EU Customs Data Hub is in place. Commercial B2B shipments are duty-assessed under the normal TARIC rules.
5. EORI, ICS2 and CBAM
Three compliance items can affect both cost and timing on China-to-France shipments.
- EORI number. An EORI number is mandatory for all customs operations in the EU customs territory, including import. On a French import declaration, the EORI numbers of the declarant and the customs representative must be quoted, and for imports the consignee's EORI number is also quoted. French Customs states that a third-country economic operator acting as exporter or importer does not need an EORI number of its own — the requirement attaches to the party acting as declarant or carrier.
- ICS2 advance cargo data. An Entry Summary Declaration (ENS) must be lodged before cargo is loaded for the EU. From 3 February 2026, ICS2 message version 3 is the mandatory ENS format. Missing or late ENS data can hold a shipment at origin.
- CBAM. The EU Carbon Border Adjustment Mechanism has applied in its definitive regime since 1 January 2026 for cement, iron and steel, aluminium, fertilisers, electricity and hydrogen. A de minimis threshold of 50 tonnes of CBAM goods per importer per calendar year applies, excluding hydrogen and electricity. If your goods fall in an in-scope sector, factor CBAM obligations into your import planning.
Source — Tier 1 official
EORI: European Commission DG TAXUD and French Customs (zoll.de). ICS2 message version 3 mandatory from 3 February 2026: European Commission. CBAM definitive regime from 1 January 2026, in-scope sectors and the 50-tonne de minimis: European Commission DG TAXUD. All verified August 2026.
Inland Delivery in France
Where your cargo enters France changes the last leg, and the last leg is a real cost line rather than a rounding error.
- Le Havre is France's largest seaport and the country's main container gateway. It is also Europe's largest rail port, which gives onward rail options for inland destinations.
- Marseille operates a contiguous container quay of 4,930 metres with 14 berths across roughly 2.9 million m², serving northern France and onward feeder and rail connections.
- Paris CDG Airport is the busiest air cargo hub in Europe and the main air gateway for China–France air freight, with truck distribution across the country.
Rail is an alternative freight mode commonly used in China–Europe trade, sitting between sea and air on both cost and transit time. Yuntuo's China–France services are sea freight and air freight; we do not quote China–Europe rail as a Yuntuo-operated service. If rail is relevant to your route, evaluate it as a separate mode with its own operator.
Delivery conditions matter as much as distance. State whether the French address is business or residential, whether a tail-lift or forklift is needed, and whether there are appointment windows or limited access, because these change the inland quote.
What Changes the Final Quote
Shipments that look identical on paper can be quoted differently for the reasons below. Each one is either controllable or at least foreseeable.
| Factor | How It Moves the Number | What You Can Do |
|---|---|---|
| Cargo density | Sea LCL and air freight are both billed on whichever is greater, weight or volume. Low-density cargo pays for space it does not use. | Compress packaging and reduce void fill before measuring |
| Chargeable weight error | Understated weight or CBM leads to a re-quote after collection, usually at a less favourable rate. | Measure packed cartons, not nominal product dimensions |
| Seasonality and capacity | Rates on the China–Europe lane move with demand, carrier capacity and equipment availability. | Book ahead of peak periods where the schedule allows |
| Incoterm choice | EXW and FOB shift French-side charges to you; DDP bundles them into one price. | Choose based on whether you have a French importer of record |
| Classification errors | A wrong HS or TARIC code produces a wrong duty rate and can trigger a customs examination. | Confirm the code before shipping, not after arrival |
| Delivery requirements | Residential delivery, tail-lift, appointment windows and limited-access sites add cost at the French end. | State delivery conditions when requesting the quote |
| Currency and fuel | Fuel and currency adjustment factors are applied on top of the base freight rate. | Ask whether they are included in the quoted rate |
What We Need to Calculate Your Shipping Cost
Send the seven items below and we can return a landed-cost comparison rather than a single freight number. The three additional items help keep the quote stable after collection.
Quote Request Checklist
- Cargo description: what the goods are, and the HS code if you already have it. This is what sets the duty rate.
- Origin: pickup city and address in China, and whether the supplier can load a container or needs a truck
- Destination: French seaport or airport, or the inland delivery address including postcode
- Weight: total gross weight in kg, including packaging
- Dimensions and CBM: length × width × height per carton in cm, number of cartons, and the total CBM
- Mode: sea freight FCL, sea freight LCL, or air freight. If you are unsure, ask for both.
- Incoterm: EXW, FOB, CIF, DAP or DDP, and who will be the importer of record in France
- Cargo ready date: when the goods will be available for collection
- Special cargo information: battery, liquid, powder, magnetic, branded or otherwise regulated goods
- Delivery conditions: forklift or tail-lift, residential or business address, time windows
What Happens After You Send the Details
-
1
We check classification and routing
The cargo description is matched to an HS / TARIC code and the viable mode options are shortlisted.
-
2
You receive a landed-cost breakdown
Origin charges, freight, duty, import VAT, destination handling and inland delivery shown as separate lines, not one blended number.
-
3
You choose the option
FCL or LCL, sea or air, port-to-port or door-to-door, compared on total landed cost.
-
4
Booking and China-side execution
Collection, export clearance and loading are handled from the China side by Yuntuo.
-
5
French clearance and delivery
Import declaration lodged, duty and VAT settled, cargo released and delivered to the French address.
Get an Accurate Shipping Cost for Your France Shipment
Send your cargo details and we will calculate the total landed cost — freight, duty, 20% import VAT, destination handling and inland delivery — as separate lines.
Related Resources
Frequently Asked Questions
There is no fixed container rate. Ocean freight for a full container from China to France is priced per container and changes with carrier rates, season, space availability and the specific lane. On top of freight, budget for China origin charges, French customs duty set by your product's TARIC code, import VAT at 20%, destination handling at Le Havre or Marseille, and inland delivery. Send your cargo details for a current landed-cost breakdown.
It depends on your volume, and the crossover point is not fixed. LCL is billed per CBM or per tonne, whichever is greater, which suits smaller shipments. FCL is billed per container and usually gives better unit economics once volume is high enough. LCL also carries destination handling per consignment, which raises the per-unit cost at the French end. Request both quotes and compare total landed cost.
Yes. Import VAT is charged at 20% on the customs value, and customs value for EU imports is assessed on a CIF basis, meaning it includes the international freight and insurance. Duty is calculated first and added before VAT is calculated. French Customs states that import VAT applies to commercial goods regardless of value — there is no minimum threshold below which it is waived.
No. The €150 customs duty relief was removed with effect from 1 July 2026 by Council Regulation (EU) 2026/382. A transitional flat duty of €3 per item applies to business-to-consumer distance sales of consignments valued at or below €150, until the EU Customs Data Hub is operational. Commercial B2B shipments are duty-assessed under the normal TARIC rules.
An EORI number is mandatory for customs operations in the EU customs territory, including import. On a French import declaration, the EORI numbers of the declarant and the customs representative must be quoted, and for imports the consignee's EORI number is also quoted. French Customs states that a third-country economic operator acting as exporter or importer does not need an EORI number of its own — the requirement attaches to the party acting as declarant or carrier.
For larger volumes, sea freight in a full container is usually the cheapest per unit. Port-to-port costs less than door-to-door because it excludes French customs clearance and inland delivery, but it requires you to arrange both yourself. Shipping outside periods of peak demand generally produces more competitive rates. The right answer depends on your volume, your timing, and whether you have a French importer of record.
Seven items: cargo description, origin address in China, destination in France, total gross weight in kg, carton dimensions and total CBM, preferred mode (sea FCL, sea LCL or air), and the incoterm. Add the cargo ready date, any special cargo characteristics such as batteries or liquids, and the delivery conditions at the French address. The more precise the data, the less likely the quote changes after collection.