The customs tariff schedule associates with each product an identification code and the duty applied to it upon importation. It is based on the Harmonized System (HS, 2017 version) and on the combined nomenclature of the European Communities.
Legal bases
Harmonized System Nomenclature of designation and coding (2007 version), ratified by law n°87-2 of 06/02/1987.Combined Nomenclature of the European Communities (Regulation EC No 1549/2006).Euro-Mediterranean Association Agreement (Article 30), ratified by Law n°96-49 of 20/06/1996.
General rules (nomenclature and duties)
The position numbers and coding correspond to the HS at the first 6 digits.The customs duty table comprises four columns (designation, duties at conventional tariff, etc.).
Interpretation of the nomenclature
The classification is determined according to the terms of the headings and the section or chapter notes, then according to the general rules of interpretation.
Global lump-sum taxation
Flat-rate levy of 10% of the customs value, applied instead of all duties and taxes, for small consignments addressed to individuals and personal baggage without commercial character.
Legal minimum of collection
The legal minimum for the collection of customs duties at an autonomous "ad-valorem" rate on imports is set at 15%, notwithstanding any suspension or exemption (except for franchises provided by specific texts).
Privileged tax regimes
Exemption, reduction or suspension granted upon written request (customs form 6.3.41), where applicable via an accredited customs agent.Support for industry: customs duty reduced to 10% for raw materials, semi-finished products and goods intended for processing.
Prohibitions and special legislation
Certain products are subject to absolute prohibition or specific restrictions and controls upon entry or exit (public safety, hygiene and health, morality, anti-fraud measures).
Amendment of the nomenclature
The nomenclature may be amended by order of the Minister of Finance, in accordance with the international HS, without modification of customs duty rates.