Customs Duty Calculator

France – Customs and Import duty tax calculation method

Customs Duties or Import duty and taxes will be pending and need to be cleared while importing goods into France whether by a private individual or a commercial entity.

The valuation method is CIF.

Below table provide the Duty and Sales tax for France:

Duty Rates Average Duty Rate Sales Tax(GST) Threshold on goods
0% to 17%(Some electronic products are duty free) NA 20% Duty is free if product value or FOB value is less than €150.

VAT Rates is calculated on:

VAT = value of the goods + international shipping costs + insurance + import duty duty and VAT is always payable .

  • Excise duty is payable on for example tobacco and alcohol.
  • Additional customs fees can be charged to cover the expense of performing any required examinations, verification and or testing of the imported goods.

Excise Duty on tobacoo and beverages

cigarettes 49.70% € 48.75
cigars 23% € 19
fine-cut tobacco for the rolling of Cigarettes 32% € 67.50
fine-cut tobacco for the rolling of Cigarettes 45% € 17
Snuffs € 0 50%
Chewing tobacco 35% € 0

The right of consumption is broken down for each product group, expressed in a specific share for 1000 units or 1000 grams regardless of the selling price of each product group and a proportional share in retail prices. The specific component is a fixed amount in euros. The proportionate share results for each group of products, the implementation of proportional rate to the approved retail price.
The concept of normal rate no longer exists in the CGI on taxation on tobacco products since 1 January 2015 reference price class The still exists in Article 575 of the Tax Code, but is no longer used to define the specific part.

2016 rates: rights alcohols, alcoholic beverages and non-alcoholic

More information on Alcohols, alcoholic beverages and non-alcoholic can find at the French Customs: alcohols, alcoholic beverages and non-alcoholic website.