# France: import VAT and de minimis

> France charges VAT on imports at a standard rate of 20%. From 1 July 2026 until 1 July 2028, consignments sold to buyers in France worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. France applies the European Union customs tariff because it is in a customs union with the European Union. France uses the euro (EUR).

Source: https://border.bot/countries/france
Last updated: 11 October 2026

[Countries](https://border.bot/countries) / [France](https://border.bot/countries/france)

## Key facts

- Currency: Euro (EUR)
- Import VAT/GST: VAT 20%
- De minimis: Flat €3 duty up to €150; tax always charged
- Low-value duty: €3 per tariff classification, 1 July 2026 to 1 July 2028
- Customs tariff: [European Union](https://border.bot/countries/european-union)
- Last updated: 11 October 2026

## Currency and customs tariff

France uses the euro (EUR).

France applies the European Union customs tariff because it is in a customs union with the European Union.

## Import VAT and other taxes in France

France charges VAT on imports at a standard rate of 20%.

## De minimis in France

From 1 July 2026 until 1 July 2028, consignments sold to buyers in France worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value. These rules are set by the European Union.

## What changed recently

The flat €3 duty on low-value consignments started on 1 July 2026 and is set to end on 1 July 2028.

The newest release on this page, the import taxes for France, went live on border.bot on 11 October 2026.

## Frequently asked questions

### What currency does France use for customs?

France uses the euro (EUR). Its de minimis thresholds are stated in EUR.

### What is the VAT rate on imports into France?

France charges VAT on imports at a standard rate of 20%.

### What is the de minimis threshold in France?

From 1 July 2026 until 1 July 2028, consignments sold to buyers in France worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value. These rules are set by the European Union.

### Does the €3 flat duty on low-value consignments apply in France?

Yes. From 1 July 2026 until 1 July 2028, consignments sold to buyers in France worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value. These rules are set by the European Union.

### Which customs tariff does France use?

France applies the European Union customs tariff because it is in a customs union with the European Union.

## Sources and updates

The import taxes for France come from border.bot release 1 (edition reference snapshot), imported from a file, and have been live since 11 October 2026.

The de minimis thresholds for France come from border.bot release 2, entered by border.bot, and have been live since 11 October 2026.

This page was last updated on 11 October 2026.

Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.

Machine-readable: https://border.bot/countries/france.json