How is import duty calculated in France?

France applies the EU Common Customs Tariff. Duty is charged on the CIF value — the cost of the goods plus freight and insurance to the EU border — at the rate set for your product's TARIC commodity code. Many manufactured goods are duty-free; others range up to double-digit percentages.

How is import VAT (TVA) calculated?

French import VAT is charged on the duty-inclusive value, meaning CIF value plus the customs duty plus any excise. The standard rate is 20%. So VAT is applied after duty, not in parallel — which is why the order of the calculation matters.

Are low-value imports exempt?

The EU abolished the import VAT exemption for low-value goods in 2021, so VAT is due on commercial imports regardless of value. A duty relief still applies to consignments of negligible value (commonly up to 150 EUR for duty), but VAT is generally payable. Always check current thresholds for your case.

What is the CIF value?

CIF stands for Cost, Insurance and Freight. It is the price of the goods plus the insurance and shipping cost to bring them to the EU frontier. This is the standard customs value base for duty in France and the rest of the EU.

Does this include broker or handling fees?

No. Carriers and customs brokers often charge a clearance or disbursement fee on top of duty and VAT. Add those separately to your landed cost — this tool covers the statutory duty, import VAT and any excise you enter.

France Import Duty & Customs Calculator

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A France import duty and customs calculator that estimates the full landed cost of bringing goods into France from outside the EU. France applies the EU Common Customs Tariff, so the calculation has a specific order: duty first, then French import VAT (TVA) on top of the duty-inclusive value.

How it works

Customs duty is charged on the CIF value — the cost of the goods plus freight and insurance to the EU border:

CIF        = goods + freight + insurance
duty       = CIF * dutyRate
vatBase    = CIF + duty + excise
importVAT  = vatBase * vatRate
landed     = CIF + duty + excise + importVAT

The crucial detail is that VAT is applied after duty: French import VAT is levied on the CIF value plus the customs duty (and any excise), not on the goods value alone. The standard French VAT rate is 20%; reduced rates of 10%, 5.5% and 2.1% apply to specific categories such as some foods, books and medicines.

The duty rate itself depends on your product’s TARIC commodity code. Many finished manufactured goods are duty-free into the EU, while textiles, footwear and certain agricultural products carry meaningful rates.

Example and notes

Import goods worth 1,000 EUR with 120 EUR freight and 30 EUR insurance, a 4% duty rate and standard 20% VAT. CIF is 1,150 EUR; duty is 46 EUR; the VAT base is 1,196 EUR; import VAT is 239.20 EUR; total landed cost is 1,435.20 EUR.

Note that since 2021 the EU no longer exempts low-value commercial imports from VAT. Carrier and broker handling fees are extra. All figures are estimates calculated locally in your browser — confirm the exact TARIC rate for your goods before shipping.