Shipping from China and Hong Kong to France: customs, ports and import VAT

Customs union: European Union, common tariff and common customs code
Customs authority: Direction generale des douanes et droits indirects (DGDDI)
Importer registration: EORI number plus a French VAT number, both required
Import VAT: TVA, standard rate 20 percent, reverse charged on the VAT return
Duty basis: HS code under the EU Common Customs Tariff (TARIC)
Main entry points: Le Havre, Marseille-Fos and Dunkirk by sea, Paris CDG by air

That single rule changes the economics of importing into France. In most countries the importer finances import VAT at clearance and recovers it later, which ties up cash on every container. In France the amount is declared and deducted in the same movement, so the cash never leaves. It also means the importer needs a French VAT number, which is not optional and takes time to obtain.

On the freight side, Le Havre is the main deepwater gateway for northern France and the Paris region, and Marseille-Fos is the Mediterranean entry, closer to Asia by several days of sailing. Choosing between them is a genuine decision rather than a formality: Fos can save transit time, Le Havre often has better inland connectivity to the north.

France also has a dense inland network, including river barge services on the Seine from Le Havre towards Paris and on the Rhone from Fos. For non urgent cargo this is a cheaper and less congested option than road, and it is regularly overlooked.

Where cargo lands

Main freight and distribution centres

Paris and Ile-de-France

The largest consumption market in the country and the centre of gravity for retail, luxury and e-commerce distribution.

Lyon

The industrial and logistics hub of the Rhone corridor, a natural inland destination for cargo entering through Fos.

Marseille

Mediterranean gateway city with the port complex at Fos next door, and the shortest sea leg from Asia.

Lille

Northern crossroads between Paris, Belgium and the United Kingdom, heavily used for distribution.

Bordeaux and Nantes

The Atlantic west, with aerospace, wine and food industries that generate their own import and export flows.

Sea freight

Ports of entry and what they mean for your cargo

Le Havre

The main deepwater container port, part of the HAROPA group with Rouen and Paris. Direct Asian services and barge connections up the Seine to the Paris region.

Marseille-Fos

The Mediterranean gateway. Several days closer to Asia than the Atlantic ports, and the right choice for the Rhone corridor and the south.

Dunkirk

Northern port with strong industrial traffic and good access to Belgium and the north, often less congested than the larger hubs.

Saint-Nazaire and La Rochelle

Atlantic ports handling project cargo, bulk and specialised industrial movements for the western regions.

Fos versus Le Havre is worth a real calculation. The Mediterranean call is closer to Asia, but if the final delivery is in the north the road leg cancels the gain. Match the port to the delivery address, not to habit.

Barge services from Le Havre up the Seine and from Fos up the Rhone are slower than trucking but cheaper and more predictable, which suits stock replenishment rather than urgent cargo.

French ports have historically been exposed to industrial action. It rarely stops a shipment outright, but for a fixed delivery date it is a risk worth planning around rather than ignoring.

Air freight

Airports and when air is the right answer

Paris Charles de Gaulle (CDG)

One of the largest air cargo hubs in Europe, with direct freighter and bellyhold capacity from Asia and full customs facilities.

Paris Orly (ORY)

Secondary Paris airport, used for cargo when CDG handling is congested.

Lyon Saint-Exupery (LYS)

Serves the Rhone-Alpes industrial region directly, avoiding a road leg from Paris.

Marseille Provence (MRS)

Useful for southern France when the volume does not justify routing through Paris.

Charles de Gaulle has enough direct capacity from Asia that air freight into France rarely needs an awkward routing. The bottleneck is usually ground handling and customs data quality, not flights.

France applies the same advance cargo reporting requirements as the rest of the EU, so vague goods descriptions written at origin produce holds at CDG just as they do at a seaport.

Indicative transit times

How long the movement usually takes

Sea FCL, South China to Marseille-FosAround 24 to 30 days port to portThe shortest sea leg to France, since the vessel does not continue around Gibraltar.
Sea FCL, South China to Le HavreAround 30 to 38 days port to portLonger sailing, better inland connectivity to Paris and the north.
Sea LCL, South China to FranceAround 38 to 48 days door to doorConsolidation and deconsolidation add time at both ends.
Air freight, Hong Kong or South China to ParisAround 5 to 8 days door to doorStandard consolidated service including pickup, handling and clearance.

These ranges are indicative and exist to help you plan. Real transit time depends on the service, the season, the routing and the clearance itself, and we confirm it per shipment rather than publish it as a promise.

Customs

How clearance into France actually works

The competent authority is Direction generale des douanes et droits indirects (French Customs).

Import VAT in France is reverse charged. Since January 2022 it is declared and deducted on the company French VAT return rather than paid to customs at the border, and this is automatic rather than an option to apply for. The practical effect is that importing into France does not tie up cash in VAT the way it does in most member states.

The counterpart of that rule is that the importer must hold a French VAT number. A foreign company without one cannot simply import and sort it out afterwards, so registration, or an Importer of Record arrangement, has to be organised before the cargo sails.

Duty itself follows the EU Common Customs Tariff and the HS classification of the goods, exactly as in every other member state. France has no national tariff of its own.

French customs declarations run through the national DELTA system, filed by the declarant. Consistency between the invoice, the packing list and the transport document is what determines whether a file clears quietly or gets queried.

Preferential duty treatment depends on documented origin. Where an agreement applies, the origin evidence has to exist in the right form at the time of clearance, not be reconstructed later.

Documentation

What you need to have ready

Commercial invoice

The basis for value, duty and VAT. It must agree with the transport document and the packing list.

Packing list

Weights, dimensions and piece counts per package.

Bill of Lading or Air Waybill

Determines who is entitled to take delivery.

EORI number

Required for any operator dealing with EU customs.

French VAT number

Specifically required in France because of the mandatory import VAT reverse charge.

Certificate of origin

Needed for preferential treatment, and sometimes required in its own right.

CE conformity documentation

For regulated products: electronics, machinery, toys, lighting, construction products.

Product specific certificates

Phytosanitary, veterinary, CITES or dangerous goods paperwork as applicable.

Controlled and restricted goods

What gets stopped, and why

Luxury and branded goods face active counterfeit enforcement, and France is one of the more aggressive member states on this. Legitimate importers should be able to evidence the chain of supply.
Food, plants and animal origin products must enter through an approved border control post and pass sanitary or phytosanitary checks.
Dual use goods, encryption technology and sanctioned items require licences. Encryption in particular has French specific reporting history and should be checked rather than assumed.
Dangerous goods move under IMDG by sea and IATA by air, with their own booking lead times.
Wood packaging must comply with ISPM 15 and be marked accordingly.

Working with Velonex

What clients usually bring us in for on this lane

Retail, hospitality and luxury fit-outs in Paris where the opening date is fixed and the delivery window inside the city is narrow.
High-value goods where the exposure is handling and theft rather than freight cost, and where routing through CDG with proper insurance is the right call.
Companies with no French entity, who need the VAT number and Importer of Record question solved before the first container rather than after it.
Cargo for the Rhone corridor and the south, where entering through Fos instead of Le Havre saves both sailing days and inland cost.

Get a quote

Tell us what needs to move to France

We listen before we quote. Share the cargo, the deadline and the constraint, and we will come back with a route that accounts for all three, the documents it will need and a timeline we can stand behind.

Your details

Includes your name, company name and email address

Shipment route

Includes your pickup location and destination

Cargo type

Includes the type of cargo you are shipping

Special requirements

Includes a short note about your challenge

Timeline

Includes your desired timeline

Your quote

A tailored response based on everything above

Corporate logistics partner

Trust, clarity and operational follow through for complex cargo.

Not ready for a quote? Email info@velonex-hk.com or message us on WhatsApp with the question and we will answer it.

Sources

Where this information comes from

General guidance, last reviewed August 2026. Customs rules and product requirements change, and the treatment of any specific shipment depends on its classification, origin and value. Confirm the detail with us or with the authority before you commit to a movement.

Shipping from China and Hong Kong to France