Customs rules for entering France apply to all persons wishing to enter French territory, whether they are foreigners, French nationals resident in France or not, or foreigners resident in France. These rules are specific regarding the items and values you are allowed to bring with you. Here is a summary of the key allowances for tourist visiting Paris.
Note : To enter France, as in any other country in the world, additional police requirements apply – See our series of 5 articles on this subject :
Access to France for foreigners: passports, visas, supporting documents
Medical expenses for tourists in France: who pays? – Travel insurances
Visa required to enter France – List of countries concerned
Visa-free entry to France – List of countries concerned
US Citizens to enter France : no visa required
1. Customs nomenclature and codes
All the products in the world are listed in “customs nomenclatures”, which describe the products. They are classified into families and sub-families. Each product then receives a “customs code” number.
Except that there are several customs codes in the world. In terms of customs regulations on the import and export of goods, the customs code, HS code, TARIC, NC8 of a product is the cornerstone. If you’re wrong about a product’s customs code, you can be wrong about all the obligations arising from it, and also about the taxes attached to it.
When importing or exporting goods to or from France (or when entering or leaving with goods), the 10-digit TARIC code (“Tarif Intégré Communautaire”) translates the product’s commercial name into customs language. The 8-digit CN8 (=nomenclature), on the other hand, is used more in the European context.
Fortunately, the HS code is virtually universal, since it is used by (almost) every country in the world. It refers to the first 6 digits of this famous customs code. Therfore only the first 6 digits of our TARIC are common with others.
2. Personal Belongings in the customs rules for entering France
2.1. Personal Items
Clothes, electronics (like laptops and phones), and personal-use items are typically allowed duty-free as long as they are for personal use and not for resale.
This means that new equipment may arouse the suspicion of customs officials, who may charge you customs fees on something that belongs to you for a while. This should happen very rarely, but it can happen: so it’s a good idea not to transport this item in its original box, especially if the box is in perfect condition.
2.2. Counterfeiting
Another contentious case is if you’re traveling with counterfeit goods – whether you’re aware of it or not, customs officials will disregard it.
Counterfeiting concerns all kinds of objects: toys, clothing, leather goods, glasses, medicines, household appliances, spare parts, cigarettes, perfume, cosmetics, software, music, computers, cell phones, etc.
It is illegal to possess, carry in one’s luggage or bring into France counterfeit products, reproduction, imitation or use, in whole or in part, of a trademark, design, patent, software or copyright, without the authorization of its owner, by claiming or implying that the copy is authentic. Also these products can be hazardous to users’ health. The substances used in the manufacture of these conterfact good have not been verified.
If you come into possession of a counterfeit item during a customs inspection, this is an offence, an act prohibited by law and punishable by a fine and/or imprisonment of up to 10 years.
You will have to pay a fine of between 1 and 2 times the value of the original (non-counterfeit) item.
You also risk a 3-year prison sentence and a €300,000 fine.
2.3. Medicinal Products
Customs rules for entering France allow you to bring medicines in quantities corresponding to your personal needs for the duration of your stay. To be on the safe side, bring proof of your medical condition, which may also help you obtain your medication in the event of a renewal or other unforeseen event occuring during your stay in France.
3. Alcohol and Tobacco Allowances and the Customs rules for entering France
Alcohol and tobacco are also products of particular interest to customs officers.
because of the health risks and taxes these products generate in France.
3.1. If you are arriving from a non-EU country
The following limits apply per traveler coming from a non-EU country (like the USA, Canada, or UK):
- Tobacco Products:
- 200 cigarettes (1 carton)
- 100 cigarillos
- 50 cigars
- 250 grams of loose tobacco
- Alcoholic Beverages:
- 4 liters of still (non-sparkling) wine
- 16 liters of beer
- 1 liter of spirits (above 22% ABV) or 2 liters of fortified wine (up to 22% ABV) Douane .
3.2. If you are arriving from an EU country
The allowances are larger for EU country (such as Germany or Spain)
- Tobacco:
- 800 cigarettes (4 cartons)
- 400 cigarillos
- 200 cigars
- 1 kg of loose tobacco
- Alcohol:
- 90 liters of wine (including 60 liters of sparkling wine)
- 110 liters of beer
- 10 liters of spirits (above 22% ABV)
- 20 liters of fortified wine (up to 22% ABV)
4. Cash and Currency : Customs rules for entering France
Cash and currencies crossing borders are also of a partcular interest for Custom Officers. Travelers must declare any cash, checks, or monetary instruments worth more than €10,000 when entering or leaving France from a non-EU country. In times of economic difficulty, these measures were aimed at capital flight and disorder in the field of international finance.
5. Gifts and Duty-Free Purchases
When entering France from outside the EU, you can bring in goods without paying taxes and duties, provided they fall within the following limits:
- Goods Value: Up to €430 if arriving by air or sea, and €300 if arriving by land. Limited to €150 for travellers younger that 15 years
- Underage Travelers: These allowances do not apply to travelers under the age of 17 for tobacco and alcohol products
Note
Within the EC, the movement of people and goods is totally free. It means that VAT and other taxes of the country you buy will apply. Consequently, there are no value limits on goods in transit between EC countries… with exceptions. Certain products, such as alcoholic beverages, tobacco and vehicles, are subject to specific regulations even between EU countries.
6. Prohibited and Restricted Items
6.1.Weapons and Firearms:
Bringing weapons or firearms requires prior authorization. The conditions are very strict, whether you come from another EC country or not. Also take into account whether it’s your weapon, its use (sport shooting), whether you own the weapon or have just bought it. Penalties are severe: you risk 2 years’ imprisonment and a €30,000 fine if you travel with an unauthorized category C weapon or ammunition; 7 years’ imprisonment and a €100,000 fine for category A and B weapons.
6.2. Animals Protection
- Products made of endangered species : Products made from endangered animals (like ivory or certain types of leather) are strictly controlled under CITES regulations. Parts of dead animals (teeth, shells, skin, etc.) are also protected and prohibited from entering France.
- Pets : You must check that your pet is authorized to enter France. Example: Some dogs are banned from entering France (e.g. pit bulls).
- Most pets must be vaccinated and chipped (or tattooed), and have a European identification passport.
- For these procedures, you need to consult a veterinarian approved by France.
- Protected animal species threatened with extinction
- It is forbidden to bring back a live protected animal that is endangered or dangerous to the ecosystem.
- In particular, the following animal species are protected: tortoise, chimpanzee, squirrel, hedgehog, wolf, bear, lynx, asp viper.
- If you wish to bring a non-domesticated animal listed as a protected species into France, you must apply for authorization.
6.3. Customs rules for entering France : Counterfeit Goods:
Counterfeit products (e.g., fake designer bags) are prohibited. See above 2.2. Counterfeiting
If you want more information or have specific questions, you can check the official customs website of the French Custom.
7. Customs rules for entering France : taxes and duties on goods exceeding the exemption limits
As mentioned above, when you arrive in France with foreign purchases in your luggage, customs and tax allowances in terms of quantity and value apply, depending on the category of goods you are carrying.
- Below the deductible thresholds, you pay nothing.
- Above the duty-free thresholds, you must pay customs duties. You have two options:
- flat-rate taxation at 2.5% ad valorem (in proportion to the total value of the goods)
- taxation based on the Common Customs Tariff.
If you opt for flat-rate taxation, you have to pay a flat-rate custom of 2.5% ad valorem, i.e. applicable on the total value of the goods. This rate applies to shipments between private individuals or in your luggage when traveling. Your purchases must not be for commercial purposes.
Note
1. The pre-tax value of goods subject to flat-rate customs duty must not exceed €700 per consignment or per traveller. Above this threshold, the Common Customs Tariff (CCT) applies.
2. The flat-rate customs duty does not apply to tobacco and tobacco products when they are contained in a consignment, in travellers’ personal luggage, in quantities exceeding the allowances granted for consignments from private individuals to private individuals and the allowances granted for travellers.
If you opt for taxation based on the Common Customs Tariff, see below.
8. Common Customs Tariff : what taxes and duties apply to goods?
If you opt (or have) to apply the Common Customs Tariff, the following calculation applies :
8.1. Customs Duty
- It is calculated as a percentage of the item’s value.
- The rate depends on the product type (for example, electronics, clothes, etc. – it means its custom code number).
- Rates vary, but they typically range between 0% and 17% for most consumer goods.
8.2. VAT (Value Added Tax)
- 20% VAT is applied to the value of the goods plus the customs duty.
- This means the VAT is calculated not just on the product value but on the total cost (value + customs duty).
8.3. Excise Duty
- Excise duties are additional taxes on specific products like alcohol, tobacco, and fuel.
- These taxes are fixed amounts per liter, per pack, or per unit, rather than a percentage.
8.4. How Are Duties and Taxes Calculated?
The total cost of importing an item is calculated as follows:
(Product Value) + (Customs Duty) + (Excise Duty, if applicable) = Total Taxable Value
Then, VAT is applied to the total value.
Example Calculation
- Value of imported item: €500 (over the €430 limit for air/sea travelers)
- Customs duty (10%): €500 x 10% = €50
- VAT (20%) on the total value (item + duty): (€500 + €50) x 20% = €110
Total taxes due = Customs Duty (€50) + VAT (€110) = €160
Note
If you bring products like alcohol or tobacco, you may also have to pay additional excise duties, which can be a fixed rate per liter or unit.
Note
Some goods are subject to specific formalities that fall outside these principles. These include medicines for human and veterinary use, live animals and animal products subject to veterinary certificate, plants and plant products subject to plant passport, goods presented in counterfeit form, etc. For further information, please contact Infos Douane (Cusoms) Service.
9. Customs rules for entering France: the special case of online purchases
As of July 1, 2021, all goods purchased online from countries outside the European Union are subject to VAT payment from the 1st euro. VAT must now be paid :
- at the time of online purchase,
- when the parcel is delivered by the carrier, if you buy from sites that sell tax-free and do not apply VAT at the time of online sale. You may be billed by the carrier for any additional charges they may decide to apply to cover the completion of customs formalities.
For purchases on foreign websites, the duty-free threshold is €150. If the value of your order exceeds this amount, you must pay customs duties. In all cases, you will have to pay VAT.
10. How to Declare and Pay Duties?
- Declare Goods at the Border: If you exceed the duty-free allowances, you must declare your goods at the customs checkpoint upon arrival – before the customs officer discovers them in your suitcases!
- customs feesIf you receive a parcel by post or express delivery, you will not normally have to pay any taxes or customs fees. If the parcel has been inspected by customs and found to be taxable, you will have to collect it from the post office or customs office to pay the taxes and duties.
Payment of taxes due is made immediately at the border. Customs officers will calculate the amount owed. You will be provided with a receipt of your payment, which you should keep as proof of your compliance.
11. Customs rules for entering France : what Happens if You Don’t Declare?
Failure to declare dutiable items may result in:
- Fines: Up to double the value of the goods.
- Seizure: Customs may seize the undeclared items. They will be destroyed.
- Penalties: Legal penalties can be imposed if the goods are considered “commercial” rather than personal use.