When you import goods from China into France, you pay two main charges: customs duty, usually between 0 and 12 percent of the CIF value depending on the HS code, and import VAT, generally 20 percent of the customs value plus duty and transport to destination. VAT-registered French businesses do not pay that VAT in cash at the border: since 2022 it is self-assessed (autoliquidation) on the CA3 VAT return.
Key takeaways
- Customs duty is set at EU level by the Common Customs Tariff; China has no free trade agreement with the EU, so the standard third-country rate applies.
- Import VAT in France is 20 percent for most goods, with reduced rates of 10, 5.5 and 2.1 percent for specific products.
- Since 1 January 2022, import VAT autoliquidation on the CA3 return is compulsory and automatic for businesses identified for VAT in France.
- Since 1 July 2026, the 150 euro customs duty exemption is gone; low-value B2C parcels pay a temporary flat 3 euro duty per item category.
- France's own 2 euro small-parcel tax, applied from 1 March 2026, was suspended on 1 July 2026.
- Anti-dumping and countervailing duties can add tens of percent on some Chinese products, so always check TARIC before ordering.
How are customs duties calculated?
Customs duty is a percentage of the customs value of the goods, which for most imports is the CIF value: the price paid to the supplier plus international freight and insurance up to the EU border.
Duty = customs value (CIF) x duty rate
The duty rate depends on the 10-digit TARIC code of the product. A few indicative third-country rates for common consumer goods are shown below; always confirm your exact code in TARIC because rates vary at subheading level.
| Product category | Typical EU duty rate range |
|---|
| Laptops, smartphones, many IT products | 0 percent (Information Technology Agreement) |
| Toys (chapter 95) | Mostly 0-4.7 percent |
| Furniture (chapter 94) | Often 0-5.6 percent |
| Bags and luggage (4202) | Roughly 2.7-9.7 percent |
| Footwear (chapter 64) | Roughly 3-17 percent |
| Clothing (chapters 61 and 62) | Typically up to 12 percent |
| Bicycles and e-bikes from China | Normal duty plus heavy anti-dumping and anti-subsidy duties |
If you are unsure about your classification, read HS codes explained before requesting quotes.
Anti-dumping duties
The EU applies anti-dumping and countervailing duties on many Chinese products, including bicycles and e-bikes, certain steel and aluminium products, ceramic tableware, glass fibre and some chemicals. These are company-specific rates that can exceed 50 percent. TARIC lists them under additional codes linked to named Chinese manufacturers; a supplier with an individual rate can be much cheaper to import from than one subject to the residual rate.
How is import VAT calculated in France?
The French import VAT base, according to French customs, is the customs value plus duties and taxes due because of the import (excluding VAT itself), plus ancillary costs such as commission, packaging, transport and insurance up to the first place of destination in France.
VAT base = CIF value + customs duty + transport and costs to first destination in France
Import VAT = VAT base x VAT rate
French VAT rates are 20 percent (standard), 10 percent (some food services and works), 5.5 percent (most food products, books, some energy items) and 2.1 percent (certain medicines and press).
What is import VAT autoliquidation and how does it work?
Before 2022, French importers either paid VAT at customs or needed a special authorisation to defer it. Since 1 January 2022, autoliquidation has been mandatory and automatic for all companies identified for VAT in France.
- Your customs broker files the import declaration with your EORI number and your French intra-EU VAT number.
- Customs transmits the import data to the tax administration.
- The import VAT appears pre-filled in your CA3 return (monthly or quarterly), on the relevant lines.
- You check the amounts, then declare them as VAT due and as deductible VAT in the same return.
- For a fully taxable business, the net cash cost is zero.
Customs duty, by contrast, must still be paid to customs, usually through your broker's deferred payment account. Businesses that are not VAT-registered in France, and private individuals, still pay import VAT to customs.
Important: if goods arrive under DDP terms with a foreign seller as importer, the VAT is not linked to your company and you cannot recover it. That is one reason to read our guide to Incoterms before agreeing a DDP price.
Worked example: a pallet of cotton T-shirts
Assume a French Shopify brand imports 1,000 cotton knitted T-shirts (HS 6109 10) from Ningbo:
| Line | Amount |
|---|
| FOB price (1,000 x 4.00 euros) | 4,000 euros |
| Sea freight and insurance to Le Havre (LCL) | 350 euros |
| Customs value (CIF) | 4,350 euros |
| Customs duty at 12 percent | 522 euros |
| Port charges and delivery to warehouse in France | 280 euros |
| VAT base (4,350 + 522 + 280) | 5,152 euros |
| Import VAT at 20 percent | 1,030.40 euros, self-assessed on CA3 |
Total cash cost before broker fees: 4,000 + 350 + 522 + 280 = 5,152 euros, or about 5.15 euros per T-shirt. The VAT of 1,030.40 euros is declared and deducted on the CA3, so it does not affect cash flow for a VAT-registered business. Our guide on how to calculate landed cost adds broker fees, inspection and financing costs to complete the picture.
What happened to the 150 euro exemption?
Until 30 June 2026, goods in consignments with an intrinsic value of 150 euros or less were exempt from customs duty (but not VAT, which has been due on all imports since July 2021). This exemption was heavily used by marketplaces shipping single parcels from China.
From 1 July 2026, under Council Regulation (EU) 2026/382:
- The duty exemption for low-value consignments is removed.
- Low-value goods sold at a distance to consumers pay a temporary flat 3 euro customs duty per item category, meaning per tariff line on the declaration. One T-shirt and one watch in the same parcel pay 6 euros; five identical T-shirts on one line pay 3 euros.
- The flat duty is transitional until the EU customs data hub allows normal duty calculation, with 2028 announced as the target.
- B2B consignments are excluded from the flat rate and pay the normal tariff.
In addition, the Commission adopted a 2 euro per item handling fee on distance sales of imported goods, expected to apply from 1 November 2026. It is separate from the 3 euro duty and does not apply to B2B imports.
The French 2 euro parcel tax
France introduced a 2 euro tax per item category on parcels under 150 euros from non-EU countries on 1 March 2026 under its 2026 finance law. The government suspended it from 1 July 2026, partly to avoid stacking it with the EU 3 euro duty and partly because many operators had diverted clearance to other EU countries.
How to check your duty rate in 5 steps
- Describe your product precisely: material, function, composition and use.
- Find the 6-digit HS code, then the 10-digit TARIC code, using the EU TARIC consultation tool or the French RITA tool on douane.gouv.fr.
- Select "China" as the origin to show third-country duty, anti-dumping measures and restrictions.
- Note any required documents (certificates, licences, surveillance codes).
- If in doubt, request a Binding Tariff Information (BTI/RTC) decision from customs, free of charge and valid in all EU countries for three years.
How Cina helps
Cina's supplier directory helps you compare suppliers, which matters when anti-dumping duties are company-specific and one factory may have a much lower rate than another. The freight forwarders directory lists logistics companies that can quote freight, insurance and EU clearance together. The logistics guide in Cina resources includes a landed cost template that already applies the CIF, duty and VAT formulas shown above.
Conclusion
For French businesses, the cost of importing from China comes down to the right HS code, an accurate CIF value and correct VAT treatment. Duty is a real cost, import VAT is neutral if you are VAT-registered and use autoliquidation, and the 2026 changes mostly affect low-value parcels sent to consumers. Check TARIC for your exact code and any anti-dumping duty before signing a purchase order, and see EU customs clearance for China imports for the procedure itself.
