France Tariffs 2026: Stay Compliant, Reduce Costs

France Customs Duties Overview

As a member of the European Union, France adheres to the EU Common Customs Tariff (CCT) for goods imported from non-EU countries. Duties are primarily calculated on the CIF (Cost, Insurance, and Freight) value of the shipment, often accompanied by a 20% Value Added Tax (TVA). While most industrial goods face ad valorem duties, agricultural and specialized products may be subject to complex specific or compound rates.

Duty Types Explained

• Ad Valorem Duty: The most common assessment method, calculated as a percentage of the imported good's customs value.
• Specific Duty: A fixed monetary charge applied per physical unit of the good, such as weight or volume, common in agriculture.
• Compound Duty: A hybrid tax combining both an ad valorem percentage and a specific fixed charge on the same item.
• Section 301: A US trade statute not applicable to French imports, though the EU may apply retaliatory tariffs in response to US actions.
• Antidumping Duties: Additional tariffs imposed on specific goods sold at unfairly low prices to protect domestic French and EU industries.
• Excise Duties: Indirect taxes levied on specific consumption goods like alcohol, tobacco, and mineral oils, regardless of origin.
• Merchandise Processing Fee (MPF): A fee exclusive to US Customs (CBP) and not levied by French Customs authorities.
• Harbor Maintenance Fee (HMF): A US-specific fee; France utilizes different port dues and handling charges for maritime freight.