Every shipment from China into the EU must be cleared through customs. China has no free-trade agreement with the EU and is not a GSP beneficiary, so standard third-country duties apply.
Classify your product
The HS code (6 digits) is extended by the EU Combined Nomenclature (8 digits) and the TARIC (10 digits), which holds the duty rate and any anti-dumping measures — for example on certain steel products, e-bikes or ceramic tableware. The code on a Chinese invoice is not always right for the EU; a binding tariff information ruling can secure your classification.
Customs value and duty
Duty is usually charged on the CIF value: goods plus freight and insurance up to the EU border. Rates range from 0% for many electronic products to over 10% for some textiles and footwear.
Import VAT
Import VAT is charged on the customs value plus duty; the standard rate in France is 20%. Since 1 January 2022, businesses registered for VAT in France must self-assess import VAT on their VAT return, with no cash outlay at clearance. Private individuals pay it on import.
Worked example
| Step | Amount |
|---|---|
| FOB value | €12,000 |
| + freight and insurance to the EU | €742 |
| = customs value | €12,742 |
| Duty at 4% | ≈ €510 |
| Import VAT at 20% on €13,252 | ≈ €2,650 (self-assessed) |
| FretChine declaration fee | €79 |
Try it on your own shipment with our calculator, which estimates duty and VAT.
Low-value parcels
The VAT exemption for low-value consignments ended in 2021. Since 1 July 2026, the EU has also removed the customs-duty exemption for consignments under €150, replacing it with a temporary flat duty of €3 on low-value parcels sold to consumers. Our DDP parcel lines include duties and VAT in a per-kilo price.
Documents and fees
- Detailed commercial invoice and packing list.
- Bill of lading, air waybill or rail/road consignment note.
- Importer’s EORI and VAT numbers; compliance documents where required.
- Our customs clearance: €79 up to 5 lines, €8 per extra line, duties and VAT re-invoiced at cost with no mark-up.
