France applies EU customs law: goods move between EU states without customs formalities, while imports and exports with non-EU countries need an electronic customs declaration and an EORI number. Import VAT is self-assessed on the VAT return rather than paid at the border, which helps cash flow but requires a French VAT number. Dual-use exports need a licence from the SBDU, and new EU measures on low-value parcels and carbon-intensive goods apply in 2026.
Customs basics: EU single market and external trade
France is part of the EU customs union. Most trade with other member states moves without customs declarations or border checks, though suppliers of goods to EU businesses file a VAT recapitulative statement and businesses selected by customs answer a monthly statistics survey (EMEBI).
Trade with non-EU countries needs a customs declaration under the Union Customs Code, built on three elements: tariff classification, origin and value. Declarations are electronic, through DELTA G, DELTA X, DELTA H7 for low-value consignments, or DELTA IE, which has replaced older systems for imports since March 2025 and exports since November 2025. A business can file itself or use a customs representative, directly or indirectly.
Before the first customs operation a company established in France registers for an EORI number through the SOPRANO service. It is free and active 24 hours after issue. A non-EU company not registered elsewhere in the EU also registers in France.1234
Import VAT and duties
Import VAT is self-assessed: since 1 January 2022 any taxable person with a French intra-community VAT number declares and deducts it on the regular VAT return (CA3), which customs data pre-fills. There is no cash payment at the border, but a foreign importer must obtain a French VAT number before importing.
Customs duties follow the EU common customs tariff. EU trade agreements, including those with Canada, Japan, Vietnam, Singapore, the United Kingdom and New Zealand, cut duties for goods that meet preferential origin rules. A binding tariff information decision (RTC), free and valid for three years across the EU, gives certainty on classification. Authorised economic operator status is the EU trusted-trader label.
From 1 July 2026 until 1 July 2028, low-value distance sales of imported goods (EUR 150 or less) bear a flat EUR 3 customs duty per article line. France's own small-parcel tax, introduced in March 2026, was suspended on the same date.5678910
Controlled goods, export controls and CBAM
Goods subject to special rules, from food and medicines to weapons and cultural goods, need a document from the competent ministry, which customs checks against the declaration. Exports of dual-use items to non-EU destinations need a licence under Regulation (EU) 2021/821 from the Service des biens à double usage (SBDU), managed through its EGIDE system; customs enforces the licence but does not issue it. Transfers within the EU are free of this control except for a short list of very sensitive items.
Importers of iron and steel, aluminium, nitrogen fertilisers, cement, hydrogen and electricity are subject to the definitive phase of the EU carbon border adjustment mechanism from 1 January 2026, above a 50-tonne annual threshold. The French competent authority is the DGEC.111213
| Topic | Rule | Where handled |
|---|---|---|
| EORI number | Required before customs operations; free; active after 24 hours | SOPRANO on douane.gouv.fr |
| Customs declaration | Electronic, based on classification, origin and value | DELTA G / X / H7 / IE |
| Import VAT | Self-assessed on the CA3 VAT return since 1 January 2022 | Tax return, pre-filled from customs data |
| Binding tariff information | Free; valid 3 years; binding EU-wide | EBTI service |
| Dual-use exports | Licence required for non-EU destinations | SBDU (EGIDE); customs checks |
| Low-value e-commerce imports | EUR 3 per article line, 1 July 2026 to 1 July 2028 | Customs declaration |
| CBAM goods | Definitive phase from 1 January 2026; 50-tonne threshold | DGEC; CBAM registry |
How it works, step by step
- Obtain a French VAT number if the business will import into France5Tax authorities (DGFiP)
- Register for an EORI number through SOPRANO4DGDDI (French customs)
- Classify the goods, confirm origin and value, and consider a binding tariff information request27DGDDI
- Check whether the goods need a ministry document, a dual-use licence or CBAM authorisation111213Competent ministry; SBDU; DGEC
- Lodge the electronic customs declaration directly or through a representative, quoting the French VAT number for import VAT self-assessment35DGDDI
No timings or fees are shown unless an official source states them.
Documents usually needed
- EORI number confirmation
- French intra-community VAT number
- Commercial invoice, transport documents and proof of origin for preferential treatment
- Binding tariff information decision where obtained
- Dual-use export licence or ministry document for controlled goods
- Customs representation mandate where a representative is used
Common mistakes
- Importing into France without a French VAT number, which blocks import VAT self-assessment.
- Claiming preferential duty rates without evidence that the goods meet the agreement's origin rules.
- Assuming customs can issue a dual-use export licence; the SBDU is the licensing authority.
- Overlooking the EUR 3 per article line duty on low-value e-commerce imports from 1 July 2026.
- Forgetting the VAT recapitulative statement for supplies of goods to businesses in other EU states.
When the business crosses borders
- A French EORI number and French customs decisions such as binding tariff information apply across the EU customs union.
- A non-EU company importing into France registers for EORI in France unless it is already registered in another member state.
- Goods from the United Kingdom are third-country goods and need customs declarations; preference depends on the EU-UK agreement's origin rules.
- Right holders can ask French customs to watch for counterfeits at the EU external border and inside France (see Trademarks, patents, copyright and enforcement).
Questions businesses ask
Do we pay import VAT at the French border?
No. Since 1 January 2022 a business with a French VAT number self-assesses import VAT on its VAT return, where it is usually deducted at the same time.5
Do we need an EORI number to import into France?
A company established in France needs one before customs operations, as does a non-EU company not registered in another member state. It is free and active 24 hours after issue.4
Who licenses dual-use exports from France?
The Service des biens à double usage (SBDU) of the Direction générale des entreprises, under Regulation (EU) 2021/821. Customs checks the licence at export.12
What this guide does not yet confirm
These points need checking with a qualified local professional in France before you rely on them.
- Product conformity rules (CE marking, sector product legislation and market surveillance authorities) were not confirmed on an official page.
- Export controls on war materials and the relevant French authority were not researched beyond the customs category heading.
- AEO conditions and benefits, and customs guarantee requirements, were not confirmed in detail.
- Excise goods (alcohol, tobacco, energy) and their special regimes were not covered.
- Rules for non-EU businesses on appointing a French fiscal representative for VAT were not confirmed.
Sources and review status
Each statement is numbered to the source it was checked against. We use official sources where we can, and each statement says whether it was checked against an official or a secondary source. Sources last checked on 19 October 2026. None of it has been professionally reviewed yet: it is research checked against official and secondary sources by WONE Global, not legal or tax advice.
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.
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.
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.
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.
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.
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.
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.
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.
From 1 July 2026 until 1 July 2028, distance sales of imported goods valued at EUR 150 or less bear a flat EU customs duty of EUR 3 for each article line in the declaration, replacing the previous duty relief. Based on Council Regulation (EU) 2026/382 of 11 February 2026. Excludes consumer-to-consumer consignments of EUR 45 or less, business-to-business flows, intra-EU flows and goods above EUR 150. After 1 July 2028 these flows fall under the common customs tariff.
The French tax on small parcels from outside the EU, introduced on 1 March 2026, has been suspended from 1 July 2026, when the EU flat customs duty began to apply. The French tax was suspended, not repealed.
Goods subject to restrictions or safety requirements are controlled by the competent ministries, which issue an official document confirming that the goods can be imported or exported, and customs checks that document against the customs declaration. Categories include embargoed destinations, agri-food and live animals, cash, weapons and war materials, cultural goods, dual-use items, wildlife, chemicals and medicines, minerals and waste, and industrial products.
Exports of dual-use goods and technologies from France are governed by Regulation (EU) 2021/821, and licences are issued by the Service des biens à double usage (SBDU) of the Direction générale des entreprises, not by customs. Exports to non-EU destinations are controlled; transfers within the EU are not, except for certain very sensitive items listed in an annex to the regulation. Licences are managed in the SBDU's EGIDE system, linked to customs declarations since 18 June 2018. Customs checks that the licence is presented or referenced at export.
The EU carbon border adjustment mechanism (CBAM) entered its definitive phase on 1 January 2026; it covers imports of iron and steel, aluminium, nitrogen fertilisers, cement, hydrogen and electricity, with obligations applying above a cumulative annual threshold of 50 tonnes of goods. The French competent authority is the Direction générale de l'énergie et du climat (DGEC). The covered customs codes are in Annex I to Regulation (EU) 2023/956.
Questions on this topic
13 statements on customs, trade and product rules in France
