Importing from China to France: Customs and Compliance

To import goods from China into France, you need an EORI number, a customs declaration filed through France's DELTA system, and payment of EU import duty (set by your product's HS code and calculated on the CIF value) plus 20% French VAT. Since 1 July 2026, the old €150 duty-free allowance for small parcels no longer exists: B2C distance-sale imports of €150 or less now carry a temporary €3 flat duty per line item.

France adds its own layer on top of EU rules. Import VAT is autoliquidated on your VAT return if you are registered, and packaging plus many product categories must display the Triman sorting logo while the importer registers for packaging EPR with CITEO. Get the classification and paperwork right and clearance is usually a matter of days; get them wrong and the goods sit at Le Havre while storage fees accumulate.

Much of that risk sits upstream with the supplier. A sourcing partner like CN Ally helps buyers vet Chinese factories, check that documents match the actual cargo, and coordinate QC and freight. Product sourcing support keeps customs from becoming the expensive part of the order.

Do you need an EORI number to import into France?

Yes. Without an EORI (Economic Operators Registration and Identification) number you cannot lodge a customs declaration anywhere in the EU, and every customs system will reject a filing that lacks one. French businesses apply online through the customs portal Soprano; the number is typically issued within hours or days and is linked to the company's French VAT number.

A few points that catch first-time importers out. One EORI is issued per legal entity, not per shipment, and the same number works in every EU member state. No separate one is needed for France, Germany and the Netherlands. In France the number takes the form FR plus the SIREN number. If your business is established outside the EU, you apply in the member state where your goods first enter the Union, which for many China-France flows will be France itself. A customs broker can file on your behalf, but the EORI must be yours; a broker cannot lend you theirs.

What documents does French customs require for goods from China?

The declaration is only as good as the documents behind it. For a standard commercial import from China, French customs expects the following set:

Document · What it proves · Issued by · Common pitfall

• Commercial invoice: Transaction value, product description, Incoterms · Supplier · Declared value lower than what was paid
• Packing list: Quantities, weights, package contents · Supplier · Counts that do not match the invoice
• Bill of lading / air waybill: Contract of carriage, receipt of goods · Carrier or forwarder · Consignee name differing from the importer
• Certificate of origin: Country of manufacture · Chamber of commerce · Missing when a preferential rate is claimed
• Customs declaration (DELTA G): The formal import filing · Importer or broker · Wrong HS code or missing VAT number
• CE documentation: Product conformity where EU directives apply · Supplier / test lab · Test reports that do not cover the actual model

Two details deserve emphasis. The invoice description must be specific — "LED desk lamp, model X" clears; "gift" or "parts" invites inspection. And the values on the invoice, packing list and customs declaration must agree with each other and with what was actually paid: customs compares them and can reject an undervalued declaration, reassess the duty, and add penalties. Since customs works from documents rather than promises, many buyers verify the supplier before the first order — a factory audit confirms that the company on paper is the one actually shipping your goods.

How are duties and taxes calculated on Chinese imports into France?

Import duty is a percentage of the CIF value (goods + insurance + freight to France), set by your product's HS code under the EU Common Customs Tariff. French VAT of 20% is then charged on the CIF value plus the duty. There is no trade agreement between the EU and China, so standard most-favoured-nation rates apply in full.

The arithmetic, in order:

1. Customs value = goods value + insurance + freight (CIF).
2. Duty = customs value × duty rate for your HS code.
3. VAT base = customs value + duty.
4. VAT = VAT base × 20%.

A worked example: electronics worth €10,000 CIF with a 4.7% duty rate. Duty = €470. VAT base = €10,470. VAT = €2,094. Total tax at import = €2,564 — the figure to model before you negotiate supplier prices, not after.

Indicative duty ranges for common categories (confirm your exact code on the EU's TARIC database — these are starting points, not quotations):

Category · HS chapter (indicative) · Typical duty range

• Electronics: 8525–8528 · 0–5%
• Textiles and clothing: 5000–6300 · Up to 12%
• Footwear: 6403 · 8–17%
• Toys and games: 9503–9505 · Around 4.7%
• Furniture: 9401–9403 · 0–5.6%
• Machinery: 8400–8500 · 0–6%

On the VAT side there is genuine good news for established businesses. Since January 2022, VAT-registered importers in France no longer pay import VAT at the border; it is autoliquidated: reported and deducted on the same VAT return, which makes it cash-flow neutral. Non-registered importers still pay it at clearance. Certain Chinese-origin goods also attract additional anti-dumping or countervailing duties on top of the standard rate, so always check TARIC for your precise code rather than relying on the chapter average.

What changed in 2026 for small parcels and e-commerce?

The EU abolished the €150 customs-duty exemption on 1 July 2026. B2C distance-sale imports of €150 or less now carry a temporary €3 flat customs duty per declaration line item, and this bridging measure runs until July 2028, when the EU Customs Data Hub goes live and normal tariff duties take over. VAT is unaffected by this change: all commercial imports have been subject to VAT regardless of value since July 2021.

A second change arrives on 1 November 2026: an EU-wide handling fee for small parcels, expected at around €2 per item, with the exact amount to be set in a delegated act by the European Commission. Unlike the €3 duty, the handling fee is expected to reach shipments above €150 as well.

For France-based buyers, the consequences are concrete. Ordering small batches from China by express courier now means budgeting roughly €5 per declaration line in duty plus fees on top of VAT — a cost that did not exist before mid-2026. Multi-item orders can generate several €3 charges, since products only share one line when they match on HS classification, origin and description. The effect is already visible: Reuters reported that EU retailers saw online sales accelerate as the new duty levelled conditions with Chinese platforms, and DHL's guide walks through what sellers and buyers should prepare for.

How do you actually file the customs declaration in DELTA?

The import declaration is filed electronically in DELTA G, the French customs system operated by the DGDDI (Direction générale des douanes et droits indirects) — DELTA G covers imports, DELTA T transit movements. Clearance is granted once customs accepts the filing and any duty is secured.

In practice, most importers never touch DELTA themselves. They appoint a registered customs representative (RDE, représentant en douane enregistré) who files on their behalf under either direct representation — acting in your name — or indirect representation — acting in their own name on your behalf. The RDE handles HS classification, calculates duty and VAT, files the declaration, and deals with customs queries; you supply accurate data and they own the filing mechanics. Since January 2022 the declaration must also identify the VAT-liable person and their VAT number.

If you do file yourself, you need an EORI number, a Soprano account, and enough knowledge to complete roughly fifty data fields per declaration correctly — which is why even experienced importers usually delegate this to a broker and keep their attention on sourcing and sales.

Which port should you use: Le Havre or Marseille?

For most buyers, the port closest to the final destination wins. The two main container gateways for China-France trade are straightforward to compare:

Le Havre (HAROPA PORT) · Marseille-Fos

• Best for: Northern France, Paris region, Benelux distribution · Southern France, Mediterranean corridor
• Typical sea transit from China: 30–40 days · 30–40 days
• Strengths: Largest French container port, dense feeder and rail connections inland · Direct access to the south, strong links to southern Europe

Air freight through Paris Charles de Gaulle takes roughly 3–7 days door to door and suits urgent or high-value cargo; the China–Europe rail corridor lands in roughly 18–25 days and can be a sensible middle option for mid-weight shipments. Your forwarder's routing usually decides the port, and shipping and logistics planning is where consolidation, Incoterms and port choice get settled together rather than one by one.

What French product rules apply on top of EU customs?

Clearing customs is only half the job. Products sold in France must also meet French market rules — most visibly the Triman sorting logo, packaging EPR registration, and CE marking where EU directives require it. All are enforceable once the goods are on the market, and fixing them after arrival is expensive.

CE marking. Electronics, toys, machinery, radio equipment and many other categories need CE marking, which means the product meets the applicable EU directives and the supplier can produce a declaration of conformity with supporting test reports. Ask for those reports before you order, not after the container lands.

Triman logo and sorting instructions (Info-Tri). Since 1 January 2022, products subject to French sorting rules must display the Triman pictogram together with the applicable sorting instructions. The obligation comes from Article 17 of the AGEC anti-waste law, and the "producer" responsible is whoever first places the product on the French market (the importer, when goods come from China). One caveat: the European Commission referred France to the Court of Justice of the EU in July 2025 over these national labelling requirements, arguing they fragment the single market. The rules remain fully in force while the case runs, so plan for compliance, not for repeal.

Packaging EPR. France's extended producer responsibility scheme for household packaging means the first placer on the market must join an accredited eco-organism — in practice CITEO, whose group includes Adelphe — obtain a unique identifier (IDU) through ADEME's SYDEREP register, declare packaging volumes each year, and pay an eco-contribution based on materials. This applies to distance sellers shipping directly to French households too. Suppliers in China will not do any of this for you; the Triman artwork and the EPR registration both have to be arranged from the French side. A pre-shipment inspection can verify markings, labels and packaging while the goods are still in China — relabelling at Le Havre is not a realistic option.

Do you need a customs broker in France?

Legally, you can file your own declarations if you are established in the EU and hold an EORI number. Practically, first-time importers should use a broker. The economics are simple: a broker's fee is predictable, while a misclassified HS code or a rejected declaration produces storage charges, inspection fees and delayed revenue that are not.

A broker earns the fee in specific situations: your first imports from China, products with ambiguous classification, restricted or regulated goods, bonded warehousing, and any dispute over valuation. Beyond filing in DELTA, a good broker advises on classification before you ship and structures the filing so the VAT autoliquidation works correctly on your return. Most freight forwarders bundle brokerage into their service, so the cleanest setup for a new importer is one forwarder handling transport and clearance together.

Frequently asked questions

How long does customs clearance take in France?

Typically a few working days when the documents, HS classification and EORI/VAT data are all correct — much of the risk assessment happens on pre-arrival data, so compliant cargo is often released quickly after the vessel berths. Physical inspections, document queries or valuation disputes add days, and each day can mean terminal storage charges. The lever you control is paperwork accuracy before the ship sails.

Can I import from China to France without a French VAT number?

For a one-off import, yes — but you cannot use import-VAT autoliquidation, so the 20% is payable at clearance, and businesses established outside the EU generally need a fiscal representative for French VAT. If you plan to import regularly, register first; it simplifies every shipment after. Take local tax advice for your specific structure.

Does the Triman logo apply if I only sell online to France?

Yes. Distance sellers placing packaged goods directly with French households count as the first placer on the market, which makes them the "producer" for both the Triman/Info-Tri labelling obligation and packaging EPR registration with CITEO. Marketplaces may collect some EPR data on your behalf, but the legal responsibility stays with you.

What happens if my supplier undervalues the commercial invoice?

Customs can reject the declared value, reassess the duty on a value it considers realistic, and add penalties — and the importer of record is the one liable, not the supplier in China. This is also why the invoice, packing list and payment records must tell the same story. If a supplier offers to "declare low to save you duty," that saving is a liability wearing a discount's clothes.

Your first-shipment action plan

Run it as a checklist against your first real order:

1. Get your EORI number through Soprano and confirm it is linked to your French VAT number.
2. Classify your products on the EU's TARIC database and model the landed cost: CIF + duty + 20% VAT, with autoliquidation if you are registered.
3. Register for packaging EPR with CITEO, obtain your IDU, and send the supplier the Triman/Info-Tri artwork for the packaging run.
4. Appoint a customs broker (or a forwarder with in-house brokerage) and confirm direct or indirect representation in writing.
5. Choose the port by destination — Le Havre for the north, Marseille-Fos for the south — and lock the Incoterms so everyone knows who files what.
6. Inspect before shipment, including labels and markings, because packaging cannot be fixed economically once the container lands.

If you would rather have one partner run the China side — supplier vetting, QC and freight coordination — while your broker handles the French side, write to hi@cnally.com and describe what you are planning to import.