Customs in France

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Customs Procedures

Import Procedures
For goods of a value under 1,000 kg or 1,000 EUR, a verbal declaration at customs, and presenting the invoice, is sufficient.
For higher values, you must declare it at the Customs Office:
1) a brief declaration (air or maritime manifest) to conclude the collection of the goods.
2) a common law declaration (SAD, single administrative document), as well as the accompanying documents to allow their clearance.
The SAD form can be obtained from Chambers of Commerce or an approved printer.

An online clearance platform by automated transmission (DELTA) is accessible from the portal PRODOUANE (in French).

In the case of deliveries and purchases within the European Community, the declaration of exchange of goods (DEB) or Intrastat declaration must be sent to the Customs Service.

Specific Import Procedures
There are various suspensive systems, both Customs and Fiscal, for storing, using or transforming your goods, consult the pages of the French Customs website devoted to these questions for further information. It is also possible to resort to bonded transit covered by an external transit certificate (T1).
To learn what has changed in customs procedures in 2007, consult the pages of the customs website devoted to this subject.

In the framework of intra-European trade, some goods are still prohibited or subject to particular formalities (medicines for human use, waste, plants or live animals). For further information, see the brochure on intracommunity trade published by the Customs service.

Importing Samples
For the import, export and re-export of commercial samples the ATA (Temporary Admission) book can be used. It must be written on the product that it is a free sample and that it may not be sold.

Customs Duties and Taxes on Imports

Average Customs Duty (Excluding Agricultural Products)
Operations carried out within the EEA are free of duty.
The Common Customs Tariff of the European Union applies to goods originating outside Europe. Generally the duty is relatively low, especially for industrial products (4.2% on average).
Products Having a Higher Customs Tariff
Customs duties are higher on textile and food industry products (average duty 17.3%).
Preferential Rates
Granted to imports from countries with which the European Union has signed trade agreements. To know the tariff applied to your product, consult the TARIC Database of the European Union.
Customs Classification
The Combined Nomenclature of the European Community (EC) integrates the HS nomenclature and supplements it with its own subheadings with an eight digit code number and its own Legal Notes created for Community purposes.
Method of Calculation of Duties
Ad Valorem on the CIF value of the imports
Method of Payment of Customs Duties
Duties are payable in cash ( in euros, by cheque, by cash money order, by bank transfer); an extension of the time limit for payment may be granted through systems of collection credit or duty credit.
Import Taxes (Excluding Consumer Taxes)

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