French Customs (Douane)

French Customs — the Direction Générale des Douanes et Droits Indirects (DGDDI) — is France's customs authority. As an EU member, France applies the EU Union Customs Code (UCC) and Common Customs Tariff, so French Customs administers import and export clearance, collects customs duty and manages import VAT, and enforces EU and national trade controls, as well as certain excise (indirect taxes).

Import and export declarations are lodged through France's electronic customs system, DELTA, at ports and airports including Le Havre, Marseille-Fos and Paris CDG. Since 2022 France has notably shifted the management of import VAT to the VAT return (automatic reverse charge), so importers no longer pay import VAT in cash at the border — improving cash flow and simplifying clearance. French Customs also administers AEO, transit and various procedures. For companies importing into or exporting from France, DGDDI's procedures, the DELTA system and the import-VAT reverse charge are central to clearance and cost. Understanding French Customs is essential to trade across France and via its major gateways. It governs how goods move across France's borders.