How to Calculate Import Duties in France: Complete 2026 Guide

Introduction: why calculate your import duties?

Importing goods into France means paying customs duties and import VAT. Miscalculating these costs can turn a profitable operation into a loss. According to the DGDDI (Direction Generale des Douanes et Droits Indirects), France collected over EUR 15.4 billion in customs duties in 2025 — an 8% increase over 2024.

This guide gives you the complete method to calculate, anticipate, and optimize your customs duties in 2026. Whether you are importing clothing, electronics, raw materials, or food products, you will know exactly how much you will pay before the goods leave the country of origin.

The basic duty calculation formula

The customs duty calculation relies on a simple formula:

The customs value is generally the CIF value: the price of goods, plus international freight, plus insurance. This is the value upon which customs applies the percentage.

The duty rate depends on the HS code (Harmonized System) of your product. Each product is classified under an 8- or 10-digit code in the EU Integrated Tariff (TARIC).

Understanding customs value

Customs value is governed by GATT Article VII and the Union Customs Code (UCC). It includes:

• Transaction price: what the buyer actually pays the seller
• International freight: sea, air, or road transport to the EU entry point
• Transport insurance: premium covering the international journey
• Buying commissions (if applicable): agent and broker fees
• Royalties and license fees: if paid as a condition of sale

Important: intra-EU transport costs (from the arrival port to your warehouse) are NOT included in customs value. Only transport to the EU border counts.

Duty rates by product category

Here are the most common EU Common External Tariff rates applicable in France:

Worked example: importing 500 t-shirts from China

Let us walk through a concrete case illustrating the complete calculation.

Starting data

• Product: 500 cotton t-shirts (HS code: 6109.10.00)
• FOB price Shenzhen: EUR 3.50/unit = EUR 1,750
• Sea freight Shenzhen → Le Havre: EUR 420 (LCL groupage)
• Transport insurance: EUR 35
• Duty rate for 6109.10.00: 12.0%
• France VAT: 20%

Step 1: Calculate customs value (CIF)

Step 2: Calculate customs duty

Step 3: Calculate import VAT

Step 4: Total landed cost

The unit landed cost is therefore 2,963.52 / 500 = EUR 5.93 per t-shirt, versus a purchase price of EUR 3.50. Import costs represent 69% of the FOB purchase price.

Anti-dumping and countervailing duties

In addition to standard customs duties, the EU applies anti-dumping duties on certain products imported at artificially low prices. These additional duties can be substantial:

• Stainless steel from China: up to 30.7% anti-dumping duty
• Solar panels from China: approximately 36.2% (countervailing measure)
• Ceramics from China: between 13.1% and 69.7%
• Leather footwear from China/Vietnam: up to 16.5%
• Biodiesel from Argentina: between 4.5% and 8.1%

Free trade agreements: reducing your duties

The European Union has negotiated free trade agreements (FTAs) with numerous countries. These agreements allow reduced or zero duty rates, provided you can prove the preferential origin of the goods.

Import VAT: the hidden cost

Import VAT is often the largest cost item. In France, it is 20% (standard rate) or 5.5% (reduced rate for certain food products, books, etc.).

Good news: since January 2022, import VAT is reverse-charged on the CA3 declaration for all VAT-registered businesses in France.

Practical steps to importing

1. Classify your product: determine the exact HS/TARIC code.
2. Check the applicable rate: look up customs duties, anti-dumping measures and any quotas.
3. Identify FTAs: if your supplier is in an FTA country, negotiate the certificate of origin.
4. Calculate CIF value: add freight and insurance to the purchase price.
5. Apply the formula: duties + VAT to obtain the total landed cost.
6. Add local costs: port handling, customs clearance fees, inland transport.

The 5 most common mistakes

1. Wrong HS classification: a single-digit error can change the rate from 0% to 12%.
2. Forgetting anti-dumping duties: they can double or triple standard customs duties.
3. Under-declaring customs value: customs can revalue and impose penalties.
4. Not requesting the certificate of origin: you pay the full rate instead of the preferential rate.
5. Ignoring standards and regulations: CE marking, REACH, sanitary standards — non-compliance means customs blockage.

Conclusion

Calculating import duties in France is straightforward once you understand the method: identify the HS code, determine the CIF value, apply the CET rate, and check for free trade agreements.

For a deeper dive, read our complete guide to landed cost or our Incoterms 2020 guide.