Trade, Customs & Supply Chain in France

Full guide · Source-checked research97% of statements checked against a source143 checked against an official source4 checked against a secondary sourceChecked 2026-10-19Not yet professionally reviewed

• Trade in goods between France and non-EU countries requires a customs declaration whose form and content are set by the Union Customs Code; the three core elements are tariff classification, origin and value.

  Applies to imports and exports with countries outside the EU customs territory.Direction générale des douanes et droits indirects (DGDDI) · checked 2026-10-19

• Most trade in goods between France and other EU member states takes place without customs formalities or border controls, but businesses supplying goods to companies in other EU states must file a VAT recapitulative statement, and businesses notified by customs must answer the monthly intra-EU goods statistics survey (EMEBI).

  Service providers file a European services declaration (DES). Excise goods and other special regimes were not covered on this page.Direction générale des douanes et droits indirects (DGDDI) · checked 2026-10-19

• A company established in France that carries out customs operations in the EU must register with French customs for an EORI number, as must a non-EU company not already registered in another member state; the number is free and active 24 hours after issue.

  Applications are made online through SOPRANO (EORI section) on douane.gouv.fr. Numbers take the form FR + SIREN (entity) or FR + SIRET (establishment). Companies headquartered in another EU state register there. Applicants without a French VAT number provide a Kbis extract or equivalent and evidence that France is the state of the first customs operation.Direction générale des douanes et droits indirects (DGDDI) · checked 2026-10-19

• French customs declarations must be lodged electronically, through DELTA G (traditional freight), DELTA X (express and postal), DELTA H7 (consignments of EUR 150 or less) or DELTA IE, used for imports since 26 March 2025 and for exports since 4 November 2025.

  The declarant can file directly or through a customs representative acting in direct representation or in indirect representation (in its own name on behalf of the importer). Paper may be accepted for some occasional operations.Direction générale des douanes et droits indirects (DGDDI) · checked 2026-10-19

• Since 1 January 2022, import VAT in France is self-assessed (autoliquidation) automatically and without prior authorisation by all taxable persons holding a valid French intra-community VAT number, who declare and deduct it on their monthly or quarterly VAT return (CA3).

  The importer's French VAT number must appear on the import declaration. The VAT return is pre-filled with import VAT from customs data. A business without a French VAT number must obtain one from the tax authorities before importing. Businesses on the simplified or franchise regimes must notify their tax office.Direction générale des douanes et droits indirects (DGDDI) · checked 2026-10-19

• EU free trade agreements and unilateral preferences give imports into France access to reduced tariffs under conditions, including the agreements with Canada, Japan, Vietnam, Singapore, the United Kingdom and New Zealand and the Generalised Scheme of Preferences.

  Preferences depend on the goods meeting the agreement's rules of preferential origin. Customs publishes the list of agreements and customs unions in force.Direction générale des douanes et droits indirects (DGDDI) · checked 2026-10-19

• A binding tariff information decision (RTC) issued by customs is free, valid for three years and binds the customs authorities of every EU member state.

  Requests are filed online through the EBTI service on douane.gouv.fr after the company has set up and authorised its account. The validity can end early, for example if the tariff code changes.Direction générale des douanes et droits indirects (DGDDI) · checked 2026-10-19

• Authorised economic operator (AEO) status is a European customs trust label, recognised internationally, and French customs links it to mutual recognition arrangements between the EU and China and between the EU and the United States.

  The page does not list the AEO types, conditions or benefits; these are set out in the customs AEO guidelines.Direction générale des douanes et droits indirects (DGDDI) · checked 2026-10-19

Read the full guide: Customs, trade and product rules