Import VAT and Duty in France
Quick Answer
The standard VAT rate in France is 20% (TVA (Taxe sur la Valeur Ajoutee)). Reduced rates of 10%, 5.5% and 2.1%.
Key Takeaways
- French standard VAT is 20%, with reduced rates of 10%, 5.5% and 2.1%
- France offers both an Atlantic gateway (Le Havre) and a Mediterranean one (Marseille-Fos)
- ISPM 15 treatment and marking for all wood packaging
VAT Rates in France
The standard VAT rate in France is 20% (TVA (Taxe sur la Valeur Ajoutee)). Reduced rates of 10%, 5.5% and 2.1%.
Import VAT and customs duty in France are administered by Direction generale des douanes et droits indirects (DGDDI), the French Customs and Excise authority.
The rate applying on import is the rate that applies to a supply of the same or similar goods on the France domestic market, which is why correct commodity classification matters at the classification stage and not only at invoicing.
The Taxable Amount in France
Import VAT is calculated on the Customs value on a CIF basis, plus customs duty and other charges payable at importation. Freight and insurance to the point of entry into the EU are included in the customs value, so a shipment budgeted on goods value alone will understate the VAT payable.
Customs Duty in France
EU Common Customs Tariff applied through TARIC; the rate is set by the commodity code and origin. Duty is set by the commodity code and origin at the date the declaration is accepted — there is no single national rate that applies across a consignment.
Low-Value Consignments in France
The EUR 22 import VAT exemption was abolished EU-wide on 1 July 2021. There is no value below which a commercial import escapes VAT. The EUR 150 threshold relieves customs duty only. From 1 July 2026 a temporary flat duty of EUR 3 per item category applies to consignments at or below EUR 150, running until 1 July 2028.
Postponed Accounting in France
VAT-registered French importers may account for import VAT through the VAT return rather than paying at the frontier. It is a cash-flow mechanism, not an exemption, and it does not apply to customs duty.
Planning Duty and VAT for France
Le Havre is France's largest container port and the principal Atlantic gateway, with strong road, rail and Seine barge connections into the Paris basin. Marseille-Fos is the Mediterranean gateway and sits directly on the main Asia-Mediterranean sea freight lane, which often shortens the ocean leg for Asia-origin cargo. Dunkerque serves the northern industrial region and the Benelux border. The decision between Le Havre and Marseille-Fos is an inland-distance question, not a port-size question.
That routing, and the country-specific points below, are what turn a generic EU calculation into a France one. They belong in the landed-cost model from the outset rather than being discovered at clearance:
- French standard VAT is 20%, with reduced rates of 10%, 5.5% and 2.1%
- France offers both an Atlantic gateway (Le Havre) and a Mediterranean one (Marseille-Fos)
- ISPM 15 treatment and marking for all wood packaging
Frequently Asked Questions
The standard rate is 20% (TVA (Taxe sur la Valeur Ajoutee)). Reduced rates of 10%, 5.5% and 2.1%.
The taxable amount is the Customs value on a CIF basis, plus customs duty and other charges payable at importation. Freight and insurance to the point of entry into the EU form part of the customs value, so under-declaring freight understates the VAT.
No. The EUR 22 import VAT exemption was abolished EU-wide on 1 July 2021. The EUR 150 threshold that remains relieves customs duty only — it has never been a VAT threshold.
From 1 July 2026 a temporary flat duty of EUR 3 applies per declared item category on consignments valued at EUR 150 or less. It is charged on the declarant, not the consumer, and runs until 1 July 2028.
No. Postponed VAT accounting changes when and how import VAT is accounted for, not whether it is due. The VAT remains payable; it is declared through the VAT return rather than paid at the frontier.
Duty and VAT are usually the last piece of the landed-cost puzzle. Where they are settled by the forwarder instead of the importer, that is the DDP arrangement — DDP shipping with duties paid covers how it works.
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