China to France Import Duty & Taxes

China to France import duty and taxes depend on the product’s HS code, customs value, country of origin, freight cost, and applicable French VAT rules.

This guide explains how French customs calculates import duties, how import VAT is applied, what documents are required for customs clearance, and how importers can estimate total landed cost before shipping goods from China to France.

Customs duties / VAT

HS code / TARIC

Customs clearance

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Quick Answer: What Taxes Apply When Importing from China to France?

When importing goods from China to France, the most common charges are customs duties, French import VAT, customs clearance fees, and destination charges. Some products may also be subject to excise duties, anti-dumping duties, or special import controls.

Cost Item	What It Means	When It Applies
Customs Duties	Import duties based on HS code, product type, and origin	Most commercial imports
Import VAT	French VAT charged when goods enter France	Most imported goods
Customs Clearance Fee	Broker, courier, or freight forwarder service fee	Most import shipments
Excise Duties	Special taxes for alcohol, tobacco, energy products, and similar goods	Specific regulated products
Anti-Dumping Duties	Extra duties on selected products under EU trade measures	Certain Chinese products
Destination Fees	Local handling, storage, terminal, or delivery charges	Depending on shipping method

A simple landed cost formula is:

Landed Cost = Goods Value + Freight + Insurance + Customs Duties + VAT + Local Fees

The exact amount cannot be calculated by country alone. It depends mainly on the HS code, customs value, VAT rate, and the way the shipment is declared.

How French Customs Calculates Import Duties

French customs calculates import duties based on the information declared when goods enter France. The duty amount is mainly determined by the product classification, customs value, country of origin, and applicable EU tariff rules.

For imports from China, French customs follows the European Union customs framework to determine the correct duty rate. The importer must provide accurate product information because incorrect classification or valuation can lead to additional checks, delays, or unexpected costs.

The main factors affecting import duties include:

HS code or TARIC classification
Customs value of the goods
Country of origin
Applicable duty rate
Trade measures such as anti-dumping duties

HS Code and TARIC Code Classification

The HS code is the foundation of import duty calculation. It identifies the product category and determines which customs duty rate applies.

For imports into France, businesses should also check the EU TARIC system, which provides detailed information about:

Customs duty rates
Import restrictions
Trade defense measures
Product-specific requirements

The correct classification depends on the product’s material, function, technical specifications, and intended use. A small difference in product characteristics can result in a different HS code and duty rate.

For example, electronic accessories, textile products, machinery parts, furniture, and auto components may have different classifications even if they are shipped under the same order.

Customs Value and CIF Method

After determining the correct HS code, French customs calculates duties based on the customs value of the shipment.

For most China to France imports, the customs value is commonly based on the CIF method, which includes:

Goods value
International freight
Insurance cost

Even when goods are purchased under FOB terms, freight and insurance may still need to be added when calculating the customs value.

Example:

Item	Example Amount
Goods Value	€10,000
International Freight	€800
Insurance	€50
Customs Value	€10,850

In this example, customs duties are calculated on the total customs value of €10,850 rather than only the supplier’s invoice value.

Customs Duty Rate and Country of Origin

Once the HS code and customs value are confirmed, French customs applies the corresponding duty rate.

There is no single import duty rate for all goods from China. The applicable rate depends on:

Product category
HS code
Country of origin
EU tariff regulations
Possible trade defense measures

Some products may have relatively low duty rates, while others may face higher duties or additional measures such as anti-dumping duties.

Importers should confirm the applicable duty rate before placing large orders, especially for high-value goods or products that may be subject to EU regulations.

Import VAT in France

Import VAT is one of the main costs when importing goods from China to France. It applies to goods entering France from outside the European Union and is calculated separately from customs duties.

Unlike customs duties, which mainly depend on the HS code and product classification, import VAT is based on the taxable import value. This means the VAT amount is affected by the customs value, applicable duties, and certain import-related charges.

For most commercial goods imported into France, the standard VAT rate is 20%. However, reduced VAT rates may apply to specific categories of products depending on French tax regulations.

Standard French VAT Rates

The applicable VAT rate depends on the type of imported goods.

Common VAT rates in France include:

20% Standard VAT Rate: Applies to most commercial goods, including electronics, machinery, textiles, furniture, and industrial products.
10% Reduced VAT Rate: Applies to certain product categories defined under French VAT rules.
5.5% Reduced VAT Rate: Applies to specific essential goods and regulated categories.
2.1% Super-Reduced VAT Rate: Applies to limited categories such as certain pharmaceutical products and press publications.

Importers should confirm the correct VAT treatment before shipping because the product category affects the final landed cost.

How Import VAT Is Calculated

Import VAT is not calculated only on the supplier’s invoice value. The taxable amount usually includes:

Customs value of the goods
Customs duties
Certain import-related charges

A simplified formula is:

Import VAT = VAT Rate × VAT Tax Base

Where:

VAT Tax Base = Customs Value + Customs Duties + Applicable Charges

Because freight and insurance may be included in the customs value, the shipping method can indirectly affect the VAT amount. For example, higher air freight costs may increase the taxable value compared with sea freight.

Postponed Import VAT Accounting for Businesses

For eligible VAT-registered businesses in France, import VAT may be accounted for through the VAT return instead of being paid directly at customs clearance.

This system, often known as postponed import VAT accounting, can help businesses improve cash flow because they do not need to advance VAT payment when goods enter France.

Businesses should confirm their eligibility and reporting requirements before importing from China.

Before shipment arrival, importers should prepare:

Valid French VAT registration details
EORI number
Accurate customs declaration information
Correct product classification

VAT Considerations for E-Commerce Imports

For low-value B2C shipments from China to French customers, VAT treatment may differ from traditional commercial imports.

Eligible sellers may use IOSS to collect VAT at the point of sale for qualifying low-value goods. This can simplify customs procedures and prevent customers from receiving unexpected tax charges upon delivery.

E-commerce sellers should confirm whether VAT is handled through:

Marketplace platforms
IOSS registration
Courier collection at destination

Understanding the correct VAT process helps sellers avoid delivery problems and improve the customer experience.

Low-Value Shipments Under €150

Low-value shipments under €150 are important for e-commerce sellers, dropshipping businesses, and small parcel imports from China to French customers.

Goods valued under €150 are generally exempt from customs duties in the EU, but import VAT may still apply. Couriers or postal operators may also charge handling or clearance fees.

Customs Duty Exemption

For many low-value parcels under €150, customs duties are not charged. However, this does not mean the shipment is completely tax-free.

Import VAT may still apply from the first euro, and customs may still check the declaration if the value, product name, or HS code looks suspicious.

VAT and Courier Handling Fees

Small parcels may involve:

Import VAT
Postal clearance fees
Courier handling fees
Product safety checks
Additional documents if requested

For e-commerce sellers, these fees can affect customer experience. If the buyer receives an unexpected tax or handling charge, it may lead to complaints or returns.

IOSS Compliance for B2C Parcels

For eligible B2C sales into the EU, IOSS can help simplify VAT collection for low-value goods. It allows VAT to be collected at the point of sale instead of being charged unexpectedly when the parcel arrives.

Sellers using marketplaces or cross-border e-commerce platforms should confirm whether VAT is collected through the platform, through IOSS, or by the courier at destination.

Required Documents for Customs Clearance

Customs clearance in France requires accurate commercial, transport, and regulatory documents. French customs authorities use these documents to verify the product details, customs value, HS code, origin, and compliance requirements.

Missing or inconsistent paperwork can cause customs delays, additional storage fees, or shipment inspections.

Core Commercial Documents

The main commercial documents required for China to France imports include:

Commercial Invoice

The commercial invoice is used to determine the customs value and calculate import duties and VAT. It should include:

Seller and buyer details
Product description
HS code
Quantity and value
Country of origin
Incoterms

The description should clearly match the actual goods. Incorrect or vague descriptions may delay customs clearance.

Packing List

The packing list provides shipment details, including:

Number of packages
Dimensions
Gross and net weight
Total volume
Product quantity

The packing list should match the commercial invoice and the actual cargo.

Transport Documents

The required transport document depends on the shipping method:

Bill of Lading (B/L): Required for sea freight shipments and confirms cargo receipt and transportation details.
Air Waybill (AWB): Required for air freight shipments and identifies the carrier, shipper, consignee, and cargo information.
Rail Transport Documents: Required for rail freight shipments depending on the route and carrier.

These documents allow carriers, customs brokers, and importers to track and verify the shipment.

Importer Identification Documents

Businesses importing goods into France usually need:

EORI Number

An EORI number identifies the importer within the EU customs system and is required for formal customs procedures.

VAT Identification Number

A VAT number may be required for business imports and import VAT reporting. Importers should confirm their VAT status before shipment arrival.

Compliance Documents for Regulated Products

Some goods imported from China must comply with European Union standards before entering France.

Depending on the product category, importers may need:

CE Declaration of Conformity
Test reports
Safety certificates
Certificate of Origin
Technical documents

Electronics, machinery, toys, medical devices, and other regulated products often require additional compliance documents.

CE Marking and European Standards

Many products imported from China to France must comply with European Union safety and quality requirements before they can be sold in the French market. CE marking is one of the most common compliance requirements for products covered by EU regulations.

CE marking shows that a product meets applicable European standards related to safety, health, and environmental protection. However, it is not a general quality certificate and does not apply to every product category.

Products That May Require CE Marking

CE marking requirements depend on the product category and applicable EU regulations. Common products that may require CE compliance include:

Electronics and electrical equipment
Machinery and industrial equipment
Toys
Medical devices
Personal protective equipment
Certain household products
Construction-related products

For example, electronic products may require safety testing and technical documentation, while machinery may require compliance with specific EU safety directives.

Required Compliance Documents

Depending on the product type, importers may need to provide supporting documents such as:

CE Declaration of Conformity
Test reports from qualified laboratories
Technical files
Product specifications
User manuals and safety instructions
Product labels and packaging information

These documents help demonstrate that the goods meet European standards before they are placed on the French market.

Importer Responsibilities for Compliance

When importing goods from China to France, the importer is responsible for ensuring that the products comply with applicable EU regulations.

Before shipping, importers should:

Confirm whether CE marking is required
Check that suppliers provide valid compliance documents
Verify that product labels meet EU requirements
Keep technical documents for future reference
Ensure the product description matches the certification documents

A common mistake is assuming that a supplier’s CE certificate automatically guarantees compliance. Importers should check whether the documents match the exact product model, manufacturer, and intended use.

Risks of Non-Compliant Products

Products that do not meet European standards may be stopped during customs inspection or removed from the market after import.

Possible consequences include:

Customs delays
Additional testing requirements
Product recalls
Financial losses
Restrictions on selling the goods in France

Checking CE requirements before shipping helps importers avoid unexpected costs and ensures smoother customs clearance.

How to Calculate China to France Import Duty and Taxes

To calculate China to France import duty taxes, start with the customs value, then calculate customs duties, and finally calculate VAT.

Step 1: Calculate Customs Value

Customs Value = Goods Value + Freight + Insurance

This is the value used by customs authorities to calculate duty.

Step 2: Calculate Customs Duties

Customs Duties = Customs Value × Customs Duty Rate

The customs duty rate depends on the HS code or TARIC code.

Step 3: Calculate Import VAT

Import VAT = VAT Rate × VAT Base

The VAT base usually includes customs value, customs duties, and certain taxable import-related charges.

China to France Import Duty Calculation Example

A French importer buys electronic products from a supplier in Shenzhen. The goods are shipped by air freight to France.

Item	Amount
Goods Value	€10,000
Freight and Insurance	€850
Customs Value	€10,850
Customs Duty Rate	5%
Customs Duties	€542.50
VAT Rate	20%
VAT Base	€11,392.50
Import VAT	€2,278.50
Total Duties and Taxes	€2,821.00

In this example, the importer pays €542.50 in customs duties and €2,278.50 in import VAT. The total duties and taxes are €2,821.00 before customs clearance service fees, storage, local handling, or final delivery charges.

This example shows why importers should calculate landed cost before confirming the order. Freight, insurance, duty rate, and VAT can all affect the final price.

Shipping Methods from China to France

Choosing the right shipping method from China to France depends on cargo weight, shipment volume, delivery time, product type, and budget. There is no single best option for every importer.

Shipping Method	Average Transit Time	Weight Recommendation	Ideal For
Air Express	3–7 days	Under 45 kg	Samples, urgent documents, small high-value goods
Air Freight	5–10 days	45 kg–300 kg	Electronics, fashion goods, seasonal inventory
Rail Freight	15–25 days	Over 100 kg	Auto parts, machinery, medium-volume cargo
Sea Freight	35–45 days	Over 500 kg or large volume	Furniture, construction materials, large retail orders

Express Shipping from China to France

Express shipping is the fastest option for small shipments. It is commonly used for samples, spare parts, documents, and urgent e-commerce orders.

Major courier services provide door-to-door delivery, including customs clearance support. However, express shipping usually has a higher cost per kilogram and may include additional handling fees at destination.

Air Freight from China to France

Air freight is a practical choice for shipments that require faster delivery but are too large or heavy for express services.

It is commonly used for:

Electronics
Fashion products
Replacement parts
High-value goods
Seasonal inventory

Air freight from China to France usually takes around 5–10 days depending on the departure airport, airline schedule, customs clearance, and final delivery location.

Rail Freight from China to France

Rail freight offers a balance between speed and cost for certain cargo types. It is faster than traditional sea freight but cheaper than air freight for medium-value goods.

Rail freight is suitable for:

Machinery parts
Automotive components
Industrial products
Medium-volume commercial shipments

Transit time usually depends on the rail route, border procedures, and final inland delivery arrangements.

Sea Freight from China to France

Sea freight is the most cost-effective option for large volumes and heavy cargo. It is widely used by importers shipping furniture, machinery, household goods, construction materials, textiles, and retail inventory.

Common options include:

FCL (Full Container Load): Suitable for large shipments requiring a dedicated container.
LCL (Less Than Container Load): Suitable for smaller shipments that share container space with other cargo.

Although sea freight takes longer than air freight, the lower transportation cost makes it the preferred choice for many businesses importing from China to France.

DDP Shipping from China to France

DDP shipping means duties and taxes are included in the door-to-door service. It can be useful for importers who want a simpler delivery process and do not want to manage customs procedures directly.

DDP may be suitable for:

Small commercial shipments
E-commerce inventory
Amazon or warehouse delivery
Buyers without import experience
Multi-supplier consolidation
Door-to-door delivery in France

However, DDP should be handled carefully. Importers should confirm who acts as the importer of record, whether tax documents can be provided, and whether the goods are suitable for DDP service.

For formal B2B imports, many companies prefer to import under their own EORI number and VAT account. This gives better control over customs records, import VAT, and compliance.

Common Customs Clearance Problems

Many customs clearance problems happen because shipment information is unclear before export. French customs may delay the shipment if the declaration does not match the goods or documents.

Common problems include:

Wrong HS code
Unclear product description
Missing EORI number
Commercial invoice value too low
Freight cost not included in customs value
Missing packing list
Missing CE documents
Incorrect country of origin
Counterfeit or branded goods without authorization
Different information between invoice, packing list, and transport document

These issues can lead to customs inspection, storage fees, document correction, delayed delivery, or penalties.

To avoid unpleasant surprises, importers should confirm product classification, document accuracy, and tax responsibility before the shipment leaves China.

How a Freight Forwarder Helps with China to France Imports

A freight forwarder does more than arrange transportation. For China to France imports, a professional freight forwarder can help coordinate supplier pickup, warehouse consolidation, export customs, international logistics, customs clearance support, and final delivery.

A freight forwarder can support:

Supplier communication in China
Cargo pickup from factories
Warehouse consolidation
Export customs declaration
Sea freight or air freight booking
Required documents review
Customs clearance coordination
Delivery to the final destination
DDP or DAP shipping solutions

Tonlexing helps importers ship goods from China to France by arranging pickup, consolidation, air freight, sea freight, customs clearance support, and door-to-door delivery. For importers who resell Chinese products in France, early cost estimation makes pricing, tax planning, and delivery management more predictable.

Frequently Asked Questions

What is the import duty from China to France?

Import duty from China to France depends on the product’s HS code or TARIC code. There is no single duty rate for all Chinese products. The rate varies by product type, material, origin, and EU customs classification.

How much are import duties and taxes from China to France?

The total import cost usually includes customs duties, French import VAT, customs clearance fees, and local delivery charges. Customs duties are calculated on the customs value, while VAT is usually calculated on the customs value plus duties and certain taxable fees.

How do I calculate import duty in France?

First, calculate the customs value by adding the goods value, freight, and insurance. Then multiply the customs value by the customs duty rate. After that, calculate VAT based on the customs value plus duties and other taxable import-related charges.

Do goods under €150 pay customs duties in France?

Goods valued under €150 are generally exempt from customs duties in the EU, but import VAT may still apply. Courier or postal handling fees may also apply, especially for small B2C parcels.

Do I need an EORI number to import goods into France?

Yes. Businesses involved in customs procedures in France generally need an EORI number. The EORI number identifies the importer in the European Union customs system.

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