How to Export to France in 2026: 20% VAT, Autoliquidation, EORI, IDU

Duty and import VAT: rates, base and autoliquidation

France applies the EU's common customs tariff, so find the duty rate in TARIC under the 10-digit code, with any preferential rate for goods with valid proof of origin. Duty is charged on the customs value, normally the price paid plus freight and insurance up to the point where the goods enter the EU (Union Customs Code, Article 71). Import VAT is charged at the French rates: the normal rate of 20% applies to most goods and services, 10% and 5.5% to listed goods and services, with 5.5% covering foodstuffs, and a special rate of 2.1% mainly to medicines reimbursed by social security. French Customs (DGDDI) sets the import VAT base as the customs value plus import duties and costs such as commission, packing, transport and insurance up to the first place of destination.

Since 1 January 2022, self-assessment of import VAT, called autoliquidation, has been compulsory and automatic for all businesses identified for VAT in France. The importer's French intra-community VAT number must be valid and shown on the import declaration (code 1008 in Delta G or Delta X, reference FR7 in Delta H7). The import VAT is then not paid to customs: it is declared on the monthly or quarterly CA3 VAT return, which French Customs pre-fills with the import VAT amounts, and deducted there under the normal rules. A business without a valid French VAT number must contact the tax office to get one before it can use autoliquidation. If you sell DDP and act as importer yourself, take French VAT advice first. Example with an assumed duty rate of 4%:

• Customs value, the price plus freight and insurance to the EU border: EUR 10,000.
• Duty at 4%: EUR 400, paid at import.
• Transport from the EU port to the buyer's warehouse in France, not in the customs value: EUR 200.
• Import VAT base: 10,000 + 400 + 200 = EUR 10,600; import VAT at 20%: EUR 2,120.
• With autoliquidation, the French importer declares the EUR 2,120 on its CA3 return instead of paying it at the border.

EORI, the customs declaration and consumer parcels

The French importer, or its customs broker, declares the goods with its EORI number. French Customs issues EORI numbers free of charge through its online service SOPRANO; for a French company the number is FR followed by its SIREN. A business established outside the EU that will carry out customs formalities in France and has no EORI from another EU country can register too, with an extract from its company register (Kbis) or equivalent and evidence that its first customs operation will take place in France. A new EORI number becomes active 24 hours after it is issued (see Triplicate's note on EORI numbers).

Sales to French consumers follow the EU rules. For consignments up to EUR 150, VAT can be collected through IOSS or by the marketplace, and from 1 July 2026 to 1 July 2028 distance sales in these consignments pay a customs duty of EUR 3 per item. Above EUR 150, import VAT is due at import (see Triplicate's guide to exporting to the EU).

Labels and documents in French

Article 2 of the law of 4 August 1994 on the use of the French language, known as the Toubon law, requires French in the designation, offer, presentation, instructions for use and description of the scope and conditions of the guarantee of goods and products, and in invoices and receipts. Other languages may appear alongside the French. The consumer protection authority (DGCCRF) checks this at every stage of distribution, online sales included, and French Customs checks French labelling when goods are cleared at import, so prepare French labels and instructions before the goods ship.

EU product rules such as the GPSR, CE marking and the cosmetics regulation apply as in the rest of the EU (see Triplicate's guide to exporting to the EU).

Extended producer responsibility: the REP unique identifier (IDU)

France runs extended producer responsibility (REP) schemes for 17 product streams, among them electrical and electronic equipment, batteries, toys, textiles and footwear, furniture, sports and leisure articles, and household packaging and paper. Producers usually meet their REP duties by joining an approved eco-organisation (éco-organisme) and paying its eco-contribution. Producers that place these products on the French market are registered in ADEME's SYDEREP system, and since 1 January 2022 each producer has a unique identifier (IDU), generated by ADEME, for every REP scheme it falls under.

The IDU must appear in the general terms of sale or any other contractual document given to the buyer and, where the producer has one, on its website. Online marketplaces must keep a register of their sellers' IDUs and take on the REP obligations for sellers that cannot show they meet them, so a marketplace may ask for your IDU before you can sell in France.