France Import & Export Toolkit

France is a top-10 global trader and EU's #3 economy. This hub covers LC cost in EUR/USD, EU Common Customs Tariff duty (with EU-wide FTAs), 20% TVA and DGDDI / Delta-G clearance mechanics.

Currency

EUR (Euro)

TVA (VAT)

20% standard, 10% and 5.5% reduced

Charged on CIF + duty + excise. Postponed VAT accounting (autoliquidation) since 2022 - VAT declared on periodic return, not paid at border.

Duty regime

EU Common Customs Tariff. Preferential rates under EU FTAs: EU-UK TCA, EU-Canada CETA, EU-Japan EPA, EU-Vietnam, EU-South Korea, EU-Mercosur (pending), GSP+, EBA. TARIC is the searchable EU tariff database.

Regulatory deep-dive

France import & export regulations →

France import/export rules: Douanes DELTA-G filing, SBDU dual-use licensing, EU CBAM/EUDR, Loi de Vigilance duty of care.

Authorities · Licensing · Sanctions

Also see compare France vs other markets →

Free calculators for France trade

LC Cost Calculator →

All-in bank charges on a Letter of Credit.

Usance LC Interest →

Deferred payment cost with correct ACT/360 or ACT/365 basis.

Import Duty & Tax →

Duty, VAT/GST and landed cost per HS code.

Landed Cost by HS & Country →

Interactive duty + VAT/GST + Incoterm split for this destination.

CIF ↔ FOB Converter →

Convert between CIF, FOB and landed cost.

HS Code Lookup →

Search harmonised classification codes.

CBM & Container →

Volume, weight and container utilisation.

Incoterms 2020 Visualiser →

Cost, risk and document split across all 11 rules.

Multi-Currency Invoice →

FX spread and cross-currency invoice value.

Major ports & gateways

· Le Havre - top container port on Atlantic
· Marseille-Fos - Mediterranean
· Dunkirk
· Bordeaux
· Nantes-Saint-Nazaire

Key trading partners· 7 linked toolkits

Top exports

· Aircraft (Airbus)
· Machinery
· Cars & auto parts
· Pharmaceuticals
· Wines & spirits
· Cosmetics & luxury goods
· Cereals (wheat)

Top imports

· Cars & auto parts
· Crude & refined petroleum
· Machinery
· Electronics
· Pharmaceuticals
· Natural gas

Trade finance in France

· EUR LC usance uses ACT/360 (Continental convention).
· French banks (BNP Paribas, Crédit Agricole, Société Générale, Crédit Mutuel) are top-tier global LC issuers and confirmers.
· Bpifrance offers export credit insurance and can guarantee foreign buyer risk on French exports.

Customs & duty in France

· France uses the EU CN (Combined Nomenclature) 8-digit code aligned to WCO HS at 6 digits.
· Delta-G is the DGDDI electronic customs clearance system. AEO (Authorised Economic Operator) status simplifies clearance.
· REX-registered exporter statements replace preferential CoOs under CETA, EU-Vietnam, EU-Japan and GSP.

Incoterms 2020 practice in France

· CIF / DAP / DDP dominate intra-EU and inbound imports. For containerised cargo, FCA / CPT / CIP are preferred over FOB / CFR / CIF.

HS commodity guides for France

Classification, duty and worked landed-cost examples for the commodity families most active on France's trade lanes.

HS 85Electronics

HS Code for Electronics (Chapter 85) into France →

HS 84Industrial

HS Code for Industrial Machinery (Chapter 84) into France →

HS 30Regulated

HS Code for Pharmaceuticals (Chapter 30) into France →

HS 2710Energy

HS Code for Petroleum Products (HS 2710) into France →

HS 2709Energy

HS Code for Crude Oil (HS 2709) into France →

HS 72Metals

HS Code for Iron & Steel (Chapter 72) into France →

HS 61 & 62Consumer goods

HS Code for Textiles & Apparel (Chapters 61 and 62) into France →

HS 31Agricultural

HS Code for Fertilizers (Chapter 31) into France →

France's key trading partners

China toolkit →

Import VAT · 13% standard, 9% reduced, 6% services

United States toolkit →

No federal VAT / GST · 0% federal

United Kingdom toolkit →

VAT · 20% standard, 5% reduced, 0% zero-rated

Germany toolkit →

VAT (Umsatzsteuer / Einfuhrumsatzsteuer) · 19% standard, 7% reduced

India toolkit →

IGST on imports · 5% / 12% / 18% / 28%

United Arab Emirates toolkit →

VAT · 5% standard

Frequently asked questions

How does French VAT (TVA) work at import?

Since 2022, France applies automatic postponed VAT accounting - import TVA is declared on the periodic CA3 return and simultaneously deducted, meaning no cash outlay at the border for VAT-registered importers.