Buying directly from the United States, the United Kingdom, India or Asia can provide access to products unavailable from European wholesalers. But as soon as a business imports goods itself from a country outside the European Union, it takes on responsibilities that go well beyond paying the supplier.
Obtain an EORI number
An EORI number identifies economic operators to customs authorities. Businesses need one to import or export goods outside the European Union. In France, the transition to SIREN-based EORI numbers is under way in 2026; French customs advises businesses to check which number is actually used for each service.
Classify goods correctly
Each product has a customs classification that determines the applicable duties and certain regulatory requirements. A single esoteric catalogue may contain products from very different categories: metal objects, textiles, books, incense, cosmetics and accessories.
Applying one customs duty rate to an entire order is therefore a mistake. The right approach is to determine the classification for each major product category before negotiating the final price.
Import VAT
Since 2022, VAT-registered businesses in France have been required to use the automatic reverse-charge mechanism for import VAT. VAT is reported on the VAT return rather than paid at customs clearance as it was previously, avoiding an advance payment when the tax is deductible.
Importing also means taking responsibility for compliance
Depending on the product type, the importer must check the safety, labelling and documentation requirements that apply in the European Union. For products covered by the General Product Safety Regulation, importers must in particular verify compliance before placing products on the market and provide their contact details where required.
Before importing, compare the options using our analysis of total import costs versus purchasing in France.
Official sources
French Customs — EORI number · Preparing for customs clearance · Import VAT