IMPORTING INTO FRANCE
When importing goods into the EU, especially into France, businesses face a complex set of requirements and obligations. Understanding these can be the difference between a seamless process and costly delays or penalties. Below are 10 critical questions every importer should address to streamline their customs clearance and ensure compliance with international trade regulations.
In this article we will go through the following topics:
1. What is the right company structure for you?
Choosing the correct company status is crucial when importing goods into France. Entities like EURL, SARL, or SAS (limited companies) offer benefits such as tax-exempt purchases within the EU and VAT reclamation on imports. However, if you opt for autoentrepreneur (freelance) status, you will need to pay VAT on all imported goods and won’t be able to claim it back. Understanding these differences is key to optimizing your import business.
2. Do you have an EORI number?
Every trader within the European Union is required to have an Economic Operator Registration and Identification (EORI) number for international transactions. This unique identifier is used across the EU to ensure customs processes run smoothly. It is essential to apply for an EORI number through your Regional Customs and Excise Economic Action Centre.
3. What is the process for importing goods from a non-EU country?
Importing goods from outside the EU into France comes with additional requirements. You’ll need to submit an entry summary declaration (ENS) containing safety and security information at the first EU entry point. Goods imported from non-EU countries must be declared to customs, and applicable customs duties and VAT must be paid. The amount varies depending on the goods’ description and their country of origin, which highlights the importance of understanding tariff classifications.
4. Why is tariff classification crucial?
Accurate tariff classification is essential for determining the correct customs duties and compliance with trade policies. Goods are classified under the Harmonized Commodity Description and Coding System (HS), and each item is assigned an HS code. This 8 or 10-digit code helps businesses identify the correct duties, policies, and any technical standards the goods must meet. In France, the RITA customs tool can help you find the right HS code and additional regulatory requirements.
5. What’s the importance of goods' origin?
The origin of goods can significantly impact the customs duties you’ll pay. Under free-trade agreements between the EU and non-EU countries, goods that meet specific rules of origin may qualify for reduced or zero duties. To benefit from these agreements, you must present a valid Certificate of Origin such as an EUR1 or ATR documents upon import.
6. Which standards apply to your goods?
Goods imported into the EU, including France, may need to comply with EU standards, such as CE marking. This marking shows that products meet essential health, safety, and environmental protection requirements. The onus is on the manufacturer to ensure compliance before the goods are made available on the EU market.
7. What customs duties and VAT apply?
When importing into France, customs duties are calculated based on the value of the goods and any associated fees (such as transport and insurance). VAT is also applied to the total value of the goods, including customs duties, shipping, and insurance costs. Being aware of these costs upfront can help you budget and avoid unexpected fees.
8. How important is the choice of incoterms?
Incoterms (International Commercial Terms) dictate the responsibilities of the buyer and seller in international trade. Choosing the correct Incoterm is vital, as it impacts the customs value of your goods. It allocates responsibility for various logistical and legal aspects, such as shipping, insurance, and customs duties.
9. Do you understand the customs concept of introduction?
When trading goods between EU member states, the customs concept of “introduction” applies. Businesses may sell goods tax-free to other EU companies or purchase items tax-free. However, for transactions exceeding a certain threshold, you must complete a Trade of Goods Declaration (DEB).
10. Who handles customs clearance for your goods?
In most cases, shipping companies, express couriers, or haulage firms will handle customs clearance on your behalf. These entities pay customs duties and VAT and bill you accordingly.
At Customs Complete, we offer 24/7 customs clearance and supply chain services across the UK, Ireland, and France. Our expert French customs team ensures the seamless flow of goods, whether you’re importing from within or outside the EU.
We’re here to help optimize your operations and minimize delays.
