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Importing Into France

France is the world’s 7th-largest economy by nominal GDP, with its top trade sectors spanning machinery, automotive, and electrical equipment. Importing into France, an EU member, offers tech companies a strong opportunity to expand. However, goods arriving from outside the EU face strict French customs, VAT, and product rules. TecEx, a French IOR, assists with all of these challenges to ensure a smooth customs clearance experience.

France

France Customs Clearance

The Direction Générale des Douanes et Droits Indirects (DGDDI), known as French Customs, controls goods entering France. To import, you usually need an EORI number, a French VAT number, and, for most non-EU companies, a fiscal representative. Technology, encryption, and dual-use goods carry extra permits and checks.

France customs clearance typically follows five steps:

  1. The chosen representative, carrier, or importer files an ICS2 Entry Summary Declaration before arrival.
  2. The importer lodges an H1 customs declaration in DELTA I/E.
  3. Customs runs a risk check and may hold goods for a documentary or physical inspection.
  4. Import duty is paid, and import VAT is settled, usually through autoliquidation.
  5. Goods are released if all documentation (e.g., tech-specific permits) is in order.

Population

68.7 M

Biggest Industry By Export

Machinery

Capital City

Paris

Biggest Industry By Import

Petroleum Gas

An Importer of Record (IOR), which must be a locally established and registered entity in France or an IOR provider such as TecEx, must be listed on the customs declaration. A significant change in recent years for French imports has been the mandatory autoliquidation of import VAT (ATVAI). Since January 1, 2022, VAT-registered importers have declared import VAT on their VAT return rather than paying it at the border.

Importer of Record France

The Importer of Record isn’t only the party listed on the customs declaration; it also ensures compliance with French and EU law and maintains import records for use in audits down the line. As your IOR, TecEx tracks shifts in EU and French regulations, so your tech isn’t caught by new duties or rules. We conduct thorough pre-compliance checks to ensure that your products are correctly classified and certified.

 

Why Autoliquidation Matters & How French Import Tax Works for Tech

When ATVAI was introduced, France transferred import VAT management from the DGDDI to the Tax Authority (DGFIP) and made Reverse Charge VAT mandatory.

 

This means that instead of paying VAT at the border, importers must self-assess and declare both the VAT owed and the VAT reclaimed on the same monthly French VAT return (CA3). However, for this to work, the importer needs a French VAT number.

As an expert in VAT efficiencies and tech imports, TecEx ensures optimized and compliant import processes for thorough France trade compliance. We have an EORI number and French VAT number in place, simplifying customs processes for your tech.

 

We file your customs declarations, calculate accurate import VAT and customs duties, and check CE marks, encryption, and EPR compliance before your hardware ships.

France pain points

Unique French Pain Points and Challenges

France has strict import regulations, especially around high-tech products. Companies need to be mindful of additional compliance requirements, such as CE marking, REACH, EPR, and WEEE. EU anti-dumping duties can also apply to some products. High-value tech, first-time importers, and goods with unclear HS codes are flagged more often.

 

 

When exporting to France, French Customs selects shipments for documentary checks, scanning, or physical inspection through DELTA’s risk analysis. Exports are declared electronically in the EU Automated Export System (AES). Penalties under the French Customs Code (Code des douanes) are imposed for errors in classification, valuation, or the Certificate of Origin, even when unintentional.

 

 

Tech products face extra scrutiny. Radio equipment must comply with the Radio Equipment Directive, including its cybersecurity rules, which have been in force since August 1, 2025. Encryption products may need a declaration to ANSSI, France’s cybersecurity agency. Consumer-facing labels, manuals, and warranties must be in French under the Loi Toubon.

Product Classification

The wrong HS code means the wrong duty or a failed audit. TecEx uses its proprietary compliance database and specialists to classify your goods correctly the first time.

Customs Inspections and Delays

Missing documents or flagged values trigger inspections that can add days. Port and airport strikes, Christmas closures, and holidays also stretch lead times. TecEx pre-checks every file and plans around the French calendar.

Customs Records and Reviews

French Customs can reassess a declaration for up to three years after import. The importer remains liable even when the error originated with a supplier or broker.

Product Compliance and the EU Responsible Person

CE-marked goods need an EU-based responsible economic operator under the Market Surveillance Regulation. Other consumer goods must comply with the General Product Safety Regulation (GPSR).

Tailored Trade Services for France

Are you importing into France without a French Entity? If so, getting your fiscal representation right is really important. Importers and exporters to and from France must comply with a range of national and international trade regulations. Non-EU companies that import into France in their own name usually need a French VAT number and an accredited fiscal representative. A non-EU company can use an Importer of Record, such as TecEx, which holds all needed registrations and assumes the legal liability.

 

TecEx maintains compliant records and responds to customs queries on your behalf. We support several aspects of your tech’s journey with RMA expertise, reverse logistics, and VAT Recovery. For goods that leave and return to the EU, we provide assistance with re-exports to optimize repair and re-import costs. Importing in your own name makes you liable for French duties, VAT, documentation, and any future customs audit. With TecEx as your Importer of Record, you get the market access without the legal burden.

Export and Import: France Overseas Territories Customs Rules

France’s overseas territories, traditionally referred to as les DROM-COM (Départements d’outre-mer et Territoires d’outre-mer), follow different export and import rules from the mainland. Shipments between mainland France and these territories go through customs, even though they’re all part of France.

 

The six Outermost Regions, such as Réunion and Guadeloupe, are in the EU but outside the EU VAT area, and five of them charge octroi de mer, a local tax on arriving goods. The Overseas Countries and Territories (OCTs), such as French Polynesia and New Caledonia, sit outside the EU customs territory and set their own duties.

 

Octroi de mer rates vary by territory and product, so the same server can cost a different amount to land in Réunion than in Martinique. TecEx acts as your Importer of Record across mainland France and its overseas territories for seamless trade compliance and smooth customs clearance.

Specialized Solutions for France

Delivered Duty Paid (DDP) France

DDP is the simplest way to sell into France. Your buyer receives the goods cleared, duty-paid, with no customs paperwork or surprise charges. TecEx is a third-party DDP service provider.

 

We handle:

  • Pre-compliance checks.
  • Product classification.
  • France import duty and VAT processes.
  • ICS2 and DELTA I/E filings.
  • France customs clearance.
  • Final delivery to your destination in France.

 

With our DDP solution, you can ship on DDP terms without a French entity or VAT registration. TecEx assumes all import obligations, from customs liability to duty and VAT payments.

Exporting from France

If you’re shipping tech goods out of France, export compliance is vital. France controls sensitive and dual-use technology, and licenses must be obtained from the SBDU, France’s dual-use goods office.

 

We help our clients navigate:

 

 

Whether you’re re-exporting a repaired server or shipping second-hand IT equipment, TecEx ensures compliant exports as your Exporter of Record France.

France Import Duty | How Tariffs and Trade Agreements Affect French Imports

France applies the EU Common Customs Tariff, published in the TARIC database. Most IT hardware, such as laptops, servers, and networking gear, enters duty-free under the WTO Information Technology Agreement.

 

For tech goods, France import duty depends on two factors:

  • The HS code of the goods.
  • The origin of the goods.

 

Goods from countries with an EU Free Trade Agreement, such as Japan, South Korea, Canada, and Vietnam, can qualify for lower duties. They must meet the Rules of Origin and carry valid proof of origin. TecEx can assist you with determining which trade agreements you qualify for, so you don’t miss out on benefits that apply to you.

France’s Top Trade Partners

Europe

Germany

Europe

Italy

Europe

Spain

Simplify Shipments with a France Importer of Record

With TecEx as your Importer of Record, we handle customs clearance, the compliance, and the import requirements, so your tech arrives where it needs to be on time.

Further Reading on Imports to France