Customs Clearance in France: How It Works and How to Manage It Better

Whether you are a business with established international trade flows or just starting out in cross-border commerce, customs clearance is a step you cannot skip. It covers all the mandatory procedures for declaring goods to customs authorities, whether importing from a third country or exporting to a destination outside the European Union.

What Is Customs Clearance?

Customs clearance refers to all the formalities required by French customs authorities when goods enter or leave the territory. This includes declaring to French customs the value, content and origin of the goods being transported.

The process typically begins with an inspection phase carried out by customs services, which verify that the information provided in the declaration matches the actual contents of the shipment. Once the checks are complete, the authorities determine the applicable customs duties based on the customs value of the goods, the figure used to calculate the taxes due.

It is important to distinguish clearly between the two types of customs clearance, as the procedures and obligations differ:

• Import consists of bringing goods into the European Union from a third country.
• Export allows goods to be shipped to destinations outside the EU.

What Does a Customs Regime Cover?

Every shipment subject to customs clearance is assigned a specific customs regime. This covers:

• Applicable customs duties
• Import VAT (Taxe sur la Valeur Ajoutée)
• Any additional regulatory requirements (health, phytosanitary or other checks) depending on the nature of the product and its destination

Who Can Carry Out Customs Clearance?

1. Be a recognised economic operator

Customs clearance is open to individuals or legal entities acting within the framework of a commercial activity. This includes:

• A company regularly involved in international trade
• An authorised intermediary — such as a freight forwarder or customs agent, acting on behalf of the client

2. Hold an EORI number

An EORI number (Economic Operators Registration and Identification) is mandatory. It uniquely identifies each operator with European customs authorities. In France, this number is directly linked to the company’s INSEE identifiers (SIREN/SIRET).

Need help obtaining your EORI number or setting up customs clearance?
Talk to our customs experts

Customs Clearance Procedures in France

Import Customs Clearance

When goods enter French territory from a country outside the European Union, they must go through import customs clearance. This procedure is generally handled in coordination with French customs services.

Before the shipment arrives, the sender must:

• Complete the CN23 customs declaration form, specifying the nature, origin and value of the goods
• Provide supporting documents such as a commercial invoice (required in the case of a sale), and any relevant certificates of origin, health certificates or phytosanitary certificates depending on the product type

On the basis of these documents, the applicable customs duties are calculated. Any VAT and customs duties are settled, either directly by the importer or through an intermediary, before the goods are released.

Export Customs Clearance

When a company wishes to ship goods outside the European Union, export customs clearance is mandatory. This process not only ensures compliance with customs rules but also in many cases allows the exporter to benefit from a VAT exemption.

The exporter, whether the trading company or a transport professional, is responsible for customs clearance. This can be carried out directly or delegated to a customs declarant, a specialist in customs formalities.

For international Colissimo shipments under €1,000, the CN23 form generally suffices, provided it is correctly completed and accompanied by a commercial invoice where applicable.

Exporting goods requires the following steps:

1. Obtain an EORI number
2. Obtain an export certificate if required certain products or destinations require specific documentation
3. File a customs declaration: stating quantities, values, origin and nature of the goods
4. Verify regulatory compliance: depending on the destination country, export licences or specific authorisations may be required, particularly for technology, strategic goods or raw materials

Simplified Customs Clearance Procedures

Businesses carrying out a high volume of import-export operations may qualify for simplified customs clearance procedures, including:

• Centralised clearance grouping all formalities at a single customs point
• Domiciled clearance processing declarations directly from the company’s own premises

These arrangements are designed to streamline flows, reduce processing time, and give operators greater autonomy in managing their goods movements.

To qualify, the following conditions must be met:

• Choose a data transmission method: DTI (via Pro.douane) or EDI (via specialist software)
• Sign a DELTA C convention
• Complete the relevant procedures for the payment of duties and taxes

Who Is Involved in Customs Clearance?

Several parties play a defined role in ensuring goods circulate legally between countries:

1. The importer or exporter: the primary responsible party for compliance.

2. The customs agent (commissionnaire en douane) acts as an intermediary between the operator and the customs authorities. Their role includes:

• Filing declarations in the client’s name or in their own name
• Ensuring compliance with international regulations
• Accelerating formalities through mastery of customs systems (DELTA, EDI…)

Working with a customs agent significantly reduces the risk of errors and saves time — particularly for companies new to international trade or managing complex product flows.

3. Customs authorities: the guarantors of compliance, responsible for verifying declarations and releasing goods.

How Fiscalead Supports You

At Fiscalead, we treat customs clearance not as a routine administrative formality, but as a genuine lever for optimising your supply chain.

Our tools and expertise help you reduce operational costs, make your exchanges more reliable, and accelerate delivery times. The result: simplified, secured customs management, fully aligned with your business objectives.