France is one of the UK's most important EU export markets, and one of the most common destinations for small business shipments — clothing, food, cosmetics, homeware, gifts. If you ship to French customers, here's what they'll be charged when your parcel arrives.
France's VAT rate
France's standard VAT rate is 20%. It's applied to the CIF value of your shipment — product value, plus shipping, plus any applicable duty — when the parcel clears French customs.
For a £150 product shipped to Paris with £11 shipping and 0% duty, your French customer faces a VAT bill of around £32 on delivery. For higher value products the number grows quickly.
Import duty under the UK-EU TCA
Like Germany, France applies EU Combined Nomenclature duty rates to UK imports. Under the Trade and Cooperation Agreement, many UK-made goods qualify for 0% duty — handmade products, ceramics, most clothing, art, jewellery, and homeware frequently attract no duty at all.
Products that may attract duty include certain textiles not meeting rules of origin, some processed foods, and specific industrial goods. Check your product's commodity code if you're unsure.
The €150 threshold
Below €150, VAT is typically handled at checkout. Above €150, your French customer will be asked to pay VAT — and potentially duty — before taking delivery. This is the threshold where most problems occur.
French customs handling fees
French carriers typically charge a customs clearance fee of €8–15 per dutiable shipment. This is charged to the recipient on top of VAT and duty. It's a relatively small amount but it adds to the surprise factor for customers who weren't expecting any additional charges.
A real example
A UK clothing brand ships a dress worth £120 and a jacket worth £95 in a single parcel to a customer in Lyon. Total order value: £215.
Worked example — clothing to France
Product value: £215
Shipping: £13
Import duty: £0 (0% for these garments under TCA, assuming UK origin)
French VAT (20%): £46
Customs handling fee: ~£10
Total additional cost to the customer on delivery: ~£56
A £56 bill at the door on a £215 order is a 26% surcharge. Customers who weren't warned frequently refuse.
Irish vs French customers — a common misconception
Some UK sellers assume France and Ireland are similar to ship to because both speak languages other than English and both are nearby. They're not similar at all from a customs perspective — Ireland is covered in a separate guide. France has full EU customs rules, 20% VAT, and French carriers with their own handling fee structures.
What to do before your next French shipment
Calculate the full landed cost using ClearShip, then decide whether to communicate it to your customer upfront or build it into your pricing via DDP shipping. Either approach is better than leaving your French customer with a surprise bill.