How to Handle Import Customs Clearance in France for Goods from India
Navigating customs clearance in France for goods from India is more complex than many first-time importers expect. France operates within the EU customs union, which means the rules are set at European level — but the practical implementation, the IT systems, and the administrative contacts are French. The DGDDI (Direction générale des douanes et droits indirects) oversees clearance, and the declaration platform has just undergone its most significant change in a decade. On top of that, the preferential duty position for Indian goods shifted materially from January 2026. This guide covers what you need in place before your first shipment, how the declaration process works under the new DELTA I system, how duties and TVA are calculated and settled, and what the current EU GSP position means for your landed cost.
Quick Answer
Clearing goods from India through French customs requires a French EORI number, a customs declaration filed through the DGDDI’s DELTA I system (which replaced DELTA G from November 2024), payment of EU Common External Tariff duty on the customs value, and handling of TVA at 20% through your quarterly CA3 return rather than at the point of clearance. Most importers use a commissionnaire en douane agréé (CDA) to manage the declaration. EU GSP preference for Indian goods has been substantially reduced from January 2026.
Before Your First Shipment — What You Need in Place
Two registrations are required before any goods can clear French customs. Neither can be done retrospectively once a container is at port, and both take time to process.
The first is your numéro EORI (Economic Operators Registration and Identification). For a French-established company, your EORI is derived directly from your SIREN number — it takes the format FR followed by your nine-digit SIREN. Registration is handled by your local Pôle d’action économique (PAE) of the DGDDI and is done online through the SOPRANO service on douane.gouv.fr. The process is free. If you are already VAT-registered for intra-EU trade, you likely have an EORI; check at ec.europa.eu before applying for a new one. An EORI issued in any EU member state is valid across the entire Union — if you have already obtained one in Belgium or Germany, you do not need a separate French EORI.
The second requirement is your numéro de TVA intracommunautaire. Since January 2022, TVA on imports in France has been managed by the Direction générale des finances publiques (DGFiP) rather than the DGDDI. This means TVA is no longer collected at the point of customs clearance — it is declared and simultaneously deducted on your periodic CA3 TVA return. To benefit from this mechanism, your company must be identified for TVA and your EORI must be linked to your TVA number. Provide both numbers to your customs broker before the first shipment.
Do You Need a Commissionnaire en Douane Agréé?
You can file your own customs declarations through DELTA I if you hold the necessary software accreditation. In practice, nearly all commercial importers use a commissionnaire en douane agréé (CDA). The CDA is a licensed professional who files declarations on your behalf, either as direct representative (acting in your name and on your behalf, with you bearing full legal responsibility) or as indirect representative (acting in their own name, with joint legal responsibility). The distinction matters — under indirect representation, the CDA shares liability for the accuracy of the declaration, which gives some additional protection for new importers. Agree the representation arrangement in writing before the first shipment.
The DELTA I System — What Changed in 2024–2025
France’s customs declaration platform underwent a fundamental transition starting November 2024. The legacy DELTA G system, which handled traditional freight import declarations for decades, entered a phased withdrawal. DELTA I (the import component of the new DELTA I/E system) is now the operational platform for import declarations, replacing DELTA G and DELTA X. The transition period ran from November 2024 to May 2025, during which both systems could be used. From May 2025 onward, new declarations must be filed through DELTA I.
The practical differences for importers are significant. DELTA I uses an electronic declaration with 120 data fields rather than the 56 fields of the old Uniform Administrative Document (DAU). The paper DAU is gone entirely — proof of clearance is now an electronic message transmitted by the DGDDI and recorded in both the customs system and the operator’s system. If your CDA is still referencing DELTA G procedures, confirm that their systems and workflows have completed the migration.
The ICS2 Pre-Arrival Notification
Since June 2024, all goods arriving in the EU by maritime, river, road, or rail are subject to ICS2 — the EU’s advance safety and security declaration system. For sea freight from India, this means the carrier or freight forwarder must lodge an Entry Summary Declaration (DSE) before the vessel arrives at the EU port of entry. This is distinct from the import customs declaration and is the carrier’s responsibility, but importers need to ensure their shipping partners are compliant. A vessel arriving without a valid ICS2 DSE can face delays or refusal of entry. Build confirmation of ICS2 compliance into your freight booking process.
Documents Your CDA Will Need
For a standard sea freight shipment from India, the core set is the commercial invoice, the packing list, and the bill of lading. Each document has specific requirements that directly affect the customs declaration.
The facture commerciale must identify both parties with full addresses, describe the goods with sufficient specificity to determine the correct nomenclature combinée (NC) code, state the quantity, the unit price, the total value in the transaction currency, and the Incoterms. For stone goods such as granite or marble, specify the product type, thickness, finish, and NC code on the invoice — a description of “pierres naturelles” is insufficient. Your CDA cannot classify correctly without a detailed goods description.
The liste de colisage must show package count, gross and net weight, and dimensions. For heavy goods, accuracy matters for both port handling and the customs value calculation. The connaissement maritime confirms shipment and identifies the vessel and ports. Your CDA needs the original or a telex release to process clearance.
Origin Documents for GSP Preference
Indian goods that qualify for EU GSP preference require a proof of origin. Since the EU moved to the Registered Exporter (REX) system, Indian exporters declare origin through a statement on the commercial invoice or a separate origin declaration — no Form A certificate is required for shipments from REX-registered exporters. Your Indian supplier should be registered in the REX system; if they are not, obtaining preferential treatment is not possible. Confirm REX registration with your supplier before the first order and make provision of a valid origin declaration a standing requirement in your purchase order terms.
However — and this is critical for 2026 shipments onward — the EU suspended GSP preferences on approximately 87% of Indian exports effective 1 January 2026. The suspension runs through 31 December 2028. The affected categories include minerals, chemicals, plastics, iron and steel, machinery, and electrical goods. According to analysis published in Business Standard, preferential access is now effectively limited to a narrow basket of agricultural products, leather goods, and handicrafts. For marbriers and stone distributors importing granite or marble from India, the GSP position on natural stone under Chapter 25 and Chapter 68 of the Combined Nomenclature should be verified on the European Commission’s Access2Markets platform against your specific NC code before assuming preference still applies.
How Import Duties Are Calculated
EU import duty is assessed on the valeur en douane — the customs value of the goods. Under the Transaction Value method, this is the price actually paid for the goods, adjusted to include international freight and insurance costs to the EU port of entry (the CIF value). If your Indian supplier invoices on FOB terms, the ocean freight and insurance must be added to arrive at the dutiable value. Your CDA performs this calculation; verify their working before signing off the declaration.
The applicable duty rate is determined by the NC code (the EU’s ten-digit commodity classification, built on the six-digit Harmonized System code). The standard rate is the EU Common External Tariff (MFN rate). For Indian goods retaining GSP eligibility after the 2026 suspension, a reduced Standard GSP rate applies — typically a 20% reduction on the MFN rate for the affected product headings. For goods that have lost GSP preference from January 2026, the full MFN rate applies. For natural stone — granite slabs fall primarily under NC 6802.23 and marble under 6802.21 — MFN rates are generally in the 1.7% to 3.7% range, so the absolute duty cost is not large. For higher-tariff categories such as textiles or machinery, the loss of GSP preference has more significant landed cost implications.
TVA à l’Importation — How It Works Since 2022
This is the area where French import practice differs most sharply from the UK and from pre-2022 French procedure, and it catches many first-time importers unprepared.
Since 1 January 2022, TVA on imports is no longer collected by the DGDDI at the point of customs clearance. It is managed entirely by the DGFiP and declared on your periodic CA3 TVA return. TVA at import is both declared and simultaneously deducted on the same return — line A4 of the CA3 for the collecte, with the deduction on the corresponding input tax line. The net cash flow effect for fully taxable businesses is zero: you are not advancing TVA to the state and waiting for recovery. This is a significant improvement in cash flow terms compared to the old system, where TVA was paid at clearance and recovered on the following return.
The standard TVA rate for goods imported into France is 20%. Reduced rates of 10%, 5.5%, and 2.1% apply to specific product categories (food, books, medical equipment, and so on). Natural stone and construction materials attract the standard 20% rate. The TVA base is the customs value plus import duty — so if your customs value is €10,000 and duty is €300, TVA is calculated on €10,300, giving €2,060 in TVA to declare and simultaneously reclaim on the CA3.
If Your Business Is Not TVA-Registered
Non-TVA-registered entities — associations, very small businesses below the franchise threshold, or businesses exempt from TVA — cannot use the CA3 mechanism. They pay TVA directly to the DGDDI at the point of clearance and cannot reclaim it. If you are importing regularly for commercial purposes and not yet TVA-registered, the registration threshold and timing should be reviewed with your accountant before placing significant orders.
What Happens at the French Port
Sea freight from India arrives primarily at Le Havre, Marseille-Fos, and Dunkerque. Your CDA files the import declaration through DELTA I before or upon arrival of the vessel. The DGDDI processes the declaration and issues one of several responses: clearance granted, documentary check requested, or physical inspection ordered. For well-documented, correctly classified commercial goods, clearance is typically fast. Physical inspections — called visites en douane — add time and cost; the importer bears inspection fees and any resulting storage charges.
Some product categories trigger mandatory controls before clearance is granted. Timber and wood products require phytosanitary certificates. Food products require prior notification through SIVEP (the French veterinary and phytosanitary information system). Building materials may require compliance documentation depending on the product type and intended use. Check the RITA encyclopédie douanière on douane.gouv.fr against your NC code to identify any specific controls that apply to your goods before shipping.
Frequently Asked Questions
Mon numéro EORI obtenu en France est-il valable pour dédouaner dans un autre pays de l’UE ?
Yes. An EORI number issued in any EU member state is valid across the entire Union. If you hold a French EORI (FR followed by your SIREN), you can use it to clear goods in Germany, Belgium, the Netherlands, or any other EU country. You do not need to obtain a separate EORI in each country where you import. However, local tax registrations — TVA identification in the country of clearance — may be required depending on the regime used and who bears the import VAT obligation.
Combien de temps prend le dédouanement en France pour des marchandises en provenance d’Inde ?
For a correctly documented shipment with a CDA filing a complete DELTA I declaration, customs clearance is typically completed within a few hours of the declaration being accepted. Documentary checks extend this by one to two working days. Physical inspections are less predictable and depend on the availability of customs officers at the relevant port — allow two to five working days as a planning assumption. The most common cause of preventable delays is incomplete documentation: missing or vague goods descriptions, incorrect NC codes, absent origin declarations, or mismatch between invoice and packing list values. These errors are entirely avoidable with good document briefing to your Indian supplier before shipment.
Comment calcule-t-on la valeur en douane pour des marchandises importées d’Inde en conditions FOB ?
The customs value for goods invoiced on FOB (Free on Board) terms is the FOB price plus international freight from the Indian port to the EU port of entry, plus insurance. This gives the CIF value that forms the dutiable customs value base. If your freight is consolidated with other shipments, the freight allocation for your goods must be documented and supportable. Your CDA will request the freight invoice and insurance premium; provide these before clearance, not after. Inaccurate customs value declarations are an area of scrutiny in DGDDI audits, and post-clearance adjustments can be issued up to three years after the import date.
La suspension du SPG de l’UE pour l’Inde en 2026 affecte-t-elle les importateurs de pierres naturelles ?
Possibly, but it depends on your specific NC code. The 2026–2028 suspension primarily affects industrial categories: minerals in bulk, chemicals, plastics, iron and steel products, machinery, and electrical goods. Natural stone — granite and marble slabs classified under NC chapters 25 and 68 — was not among the headline affected categories in early analyses. However, the suspension applies at a detailed NC code level, and some stone product classifications may be affected. The correct approach is to look up your specific ten-digit NC code on the Access2Markets platform, check the TARIC preferential rate for India under the current GSP regulation, and verify with your CDA whether the SPG rate applies or whether you are now paying the full MFN rate.
If you are building a supply chain for Indian goods — natural stone, construction materials, or other product categories — and want to work with a partner who manages customs and logistics as part of the supply structure, the team at NexaCrest International operates across multiple sourcing categories from India. You can review how NexaCrest structures procurement, compliance, and delivery to understand whether their model supports your requirements. For stone-specific import sourcing — granite, marble, and related materials — StoneCrest International focuses specifically on the European natural stone trade from India.