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Shipments of value below 22 EURO (USD 22 circa) may be subject to duty-free import entry.
Import duty rates are divided into two classifications: Most Favored Nation (MFN) and General. Import duties are calculated on ad valorem basis, i.e. expressed as a percentage of the value of the imported goods.
Most imports enter under MFN Rates (Most Favored Nation) rates. Relative high tariffs apply to textile, automobile, consumer electronics, cereal, meat, dairy, sugar, alcohol, and tobacco.
Excise duty rates may also be applicable on certain items such as alcohol and tobacco. For further information, please contact the French Customs at Link hidden: Login to view
Below is a summary of the new rules for EU deminimis value that enter into effect December 1, 2008:
* A commercial shipment below 22 Euros: no duty and no VAT collected.
* A commercial shipment between 22 Euros and 150 Euros: no duty but VAT is collected.
* A commercial shipment over 150 Euros: duty and VAT are collected.