Retail markets · EU €3 duty + 20% VAT
France
20% VAT, the EU's new €3 low-value duty, and a marketplace mix led by Amazon and Cdiscount.
Key facts
| Currency | EUR |
|---|---|
| VAT | 20% |
| De minimis | €150 duty exemption ended 30 June 2026 |
| Low-value duty | Temporary flat €3 per parcel up to €150, until 30 June 2028 |
| VAT collection | IOSS for consignments up to €150 |
| Marketplaces | Amazon.fr, eBay.fr, Etsy, Cdiscount, Shopify |
| Last verified | 2026-10-17 |
The same EU border, a French price
France applies the EU customs code with a 20% VAT rate. The end of the €150 duty exemption on 30 June 2026 and the temporary €3 low-value duty apply here exactly as they do in Germany. A price built for the old regime will understate the border cost of every small parcel.
French consumer prices are usually quoted tax-inclusive. That makes the VAT line invisible to the buyer but not to the seller: the advertised price has to absorb 20% VAT, any duty and the platform fee before it produces a margin. Work backwards from the tax-inclusive price rather than adding tax to a net figure at the end.
Where French buyers actually shop
Amazon.fr is the largest general marketplace, with eBay.fr and Etsy serving narrower segments and Cdiscount carrying a strong value and electronics position. Shopify covers direct-to-consumer brands. The channel choice changes the fee structure more than the tax treatment: the VAT and duty are the same whichever platform processes the order.
Because marketplaces can act as the deemed supplier for VAT on low-value imports, the platform may collect and remit the VAT itself. Sellers should confirm who is the importer of record for each fulfilment model, because that determines who receives the customs bill when the parcel arrives.
Frequently asked questions
Is French VAT included in the displayed price?
Consumer prices in France are normally shown tax-inclusive at 20%. Cross-border sellers still need to account for the VAT they collect and for any import VAT if IOSS is not used.
Does the €3 low-value duty apply in France?
Yes. It is an EU-wide temporary measure for parcels up to €150, in force from 1 July 2026 to 30 June 2028.
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