Customs duties on personal purchases reported from the EU or the foreigner

Verified 27 January 2026 - Public Service / Directorate of Legal and Administrative Information (Prime Minister)

When you return to France after a trip, you can bring back personal purchases. Depending on the country you've been to, you'll have to declare or not these purchases and possibly pay customs duties or VAT. The rules differ depending on whether you are returning from a country of the European Union (EU) or from another country. We give you the information to know.

Warning  

The countries and territories the following are not affected by EU purchasing rules but by specific rules: Guyana, MeetingMayotte, Guadeloupe and Martinique, French Polynesia, Saint Pierre and Miquelon, Wallis and Futuna, Saint Bartholomew and Saint Martin, New Caledonia, Channel Islands, Canary Islands Andorra, Switzerland. These countries and territories are not covered in this fact sheet.

EU countries

When you return to France from a country located in the European Union:

  • you have no no customs fees on your purchases,
  • you do not have to file a return,
  • you do not pay any duties or taxes upon your return to France,
  • you pay there VAT: titleContent directly in the country where you make your purchases and at the rate in force in that country.

Warning  

Be vigilant to restrictions from quantities on certain goods such as tobacco or thealcohol, food and the plants. If you exceed the quantities, you will have fees payable and your goods will be confiscated.

Restrictions specific to certain goods

The carriage of the following goods is allowed according to specific conditions :

Prohibitions

He is forbidden to transport drugs, counterfeit articles and protected animal or plant species.

Non-EU

When your purchases come from a country located outside the European Union, specific rules shall apply.

You only pay customs duties if your purchases exceed a certain value.

There is an authorized amount for your purchases, depending on the mode of transport and according to the type of goods.

Amounts are valid for 1 person and for the all your purchases.

You benefit from certain deductibles for purchases you make abroad.

A deductible corresponds to thresholds from value (en euro) and thresholds for quantities.

If you buy items or bring back quantities that exceed these thresholds, then you must declare the goods to Customs and pay customs duties.

Example :

If you return to France, by train or car, and you bring back equipment (a camera for example) a value of more from €300, then you must declare and pay a customs duty.

In value

Everything object purchased abroad, whose value exceeds the deductible, must be declared to customs and you will have to pay customs duties.

If you bring in multiple items, the value deductible applies on the all goods purchased.

Tableau - Maximum amounts allowed per category of traveler and type of transport

Category of traveler

Total value of goods duty-free

(per person)

Passenger over 15 years - Air or sea transportation

€430

Traveler over 15 - Other mode of transportation (car, train, bike, etc.)

€300

Traveler under 15 years of age - regardless of mode of transportation

€150

Example :

A group or family of 4 people may not benefit from the exemption of €430 for a purchased item with a value of €1,720 (€430 x4). An object and its total value are attached to 1 person. It must be declared and you pay the customs duty.

A simulator allows you to calculate any customs duties you will have to pay:

Calculate customs duties on your purchases abroad, outside the EU

In quantity

Only products of tobacco and the alcohols are concerned by the quantity franchises.

You do not have to make a declaration or pay tax at customs, if your quantities of tobacco and of alcohols do not exceed thresholds set.

Please note

More restrictive thresholds apply for residents and frontier workers toEU: titleContent and for the travelers from Andorra.

The exemption applies to goods whose total value does not exceed €75 per person aged 15 years or over, and €40 per person under the age of 15.

For tobacco products, the quantitative limits are as follows:

  • 40 cigarettes
  • 20 cigarillos
  • 10 cigars
  • 50 grams of smoking tobacco.

For alcohol, if the person is over 17 years of age, the quantitative limits are as follows:

  • 0.25 liter alcohol greater than 22 degrees
  • 0.5 liter of alcohol less than or equal to 22 degrees
  • 0.5 liter of still wine
  • 4 liters of beer.

For any information, you can contact by phone Customs Information Service:

Who shall I contact

  • To obtain customs information concerning export, import, customs forms, transport and border crossing, exemptions...

    By phone

     0,800 94 40 40

    Open Monday to Friday from 8:30 am to 6 pm

    Toll-free number, price of a local call

    Outside the city or from the foreigner, dial +33 1 72 40 78 50

    By mail

    Access to contact form

1Prepare your trip with “CustomsDeclaration” 

Customs provides you with an online service ofhelp to the preparation of customs procedures based on purchases made abroad.

This online service called DeclareCustoms in particular, indicate the documents to be provided for the passage of customs and the estimation of the duties to be paid:

DeclaresCustoms: assistance in the preparation of customs procedures when purchasing goods abroad outside the EU

FYI  

If you report multiple objects, value deductibles shall apply on the all purchases. Goods whose value exceeds the exemption are taxed.

For any information, you can contact by phone Customs Information Service. You can also contact one of the customs offices in France or abroad directly.

Who shall I contact

  • To obtain customs information concerning export, import, customs forms, transport and border crossing, exemptions...

    By phone

     0,800 94 40 40

    Open Monday to Friday from 8:30 am to 6 pm

    Toll-free number, price of a local call

    Outside the city or from the foreigner, dial +33 1 72 40 78 50

    By mail

    Access to contact form

2Make the declaration

You must declare verbally to customs agents the goods you have purchased and you wish to bring into France.

For this, you must introduce yourself at customs office the place of your entry into France or at the airport's cargo declaration office.

The declaration must be done before the entrance in France.

Depending on your goods, the customs officers decide whether the statement is to be made in writing or only orally.

The customs authorities also decide what customs duties you may or may not pay.

These taxes apply on the price mentioned on the invoice of purchase.

If you do not present the invoice for your purchase, taxes apply to the estimated value of the goods.

One false statement or thelack of declaration has the following consequences:

  • Payment of customs duties and payment of taxes
  • Confiscation of your goods
  • Possible criminal sanctions (fines and/or imprisonment).

Customs officers will issue you a receipt and/or a report (PV).

Who can help me?

Find who can answer your questions in your region

  • For all your questions by phone or messaging

    To obtain customs information concerning export, import, customs forms, transport and border crossing, exemptions...

    By phone

     0,800 94 40 40

    Open Monday to Friday from 8:30 am to 6 pm

    Toll-free number, price of a local call

    Outside the city or from the foreigner, dial +33 1 72 40 78 50

    By mail

    Access to contact form

  • Customs offices (French and foreigners)