January 21, 2026
Shipping from France to destinations outside the EU involves customs procedures that many retailers learn only after their first package gets held at the border. Here is a straightforward guide to how it works.
Customs duty is triggered when goods cross an international border and the declared value exceeds the destination country's de minimis threshold. This threshold varies significantly: the UK sets it at GBP 135, the US at USD 800, and many African countries at lower amounts. Below the threshold, no duty is assessed. Above it, the applicable tariff rate is applied to the declared value.
The declared value should reflect the actual transaction value — what the buyer paid, including the price of the goods. Shipping costs are sometimes included and sometimes excluded depending on the destination country's rules. For Delivered Duty Unpaid (DDU) shipments, it is typically the goods value alone. For Delivered Duty Paid (DDP) shipments, you are handling both the duty calculation and the payment on the buyer's behalf.
DDP means the buyer gets their package with no surprise charges. You pay the duty upfront and recover it in the product price. DDU means the buyer pays duty on delivery, which creates a poor customer experience and high refusal rates in some markets. For consumer goods shipped to individual buyers, DDP almost always produces better outcomes despite the higher administrative complexity.
Every product requires a Harmonized System (HS) code — an internationally standardized classification number. The HS code determines the applicable duty rate. An incorrect code can result in either overpayment or an audit. France Douanes (the French customs authority) provides an online tool for code lookup. For retailers with large product catalogs, it is worth investing in a customs classification review once rather than discovering errors one shipment at a time.
Using approximate or inherited HS codes without verifying them for the destination market. Undervaluing goods to avoid duty thresholds — customs authorities share data and this practice increases inspection rates across all your shipments. Using vague product descriptions like "gift" or "merchandise" which trigger manual review. Omitting required documentation for restricted categories including food, cosmetics, and certain textiles.