{
  "table": "customs-duty-calculator-rules",
  "schema": 1,
  "version": "2026-11-11.1",
  "title": "Customs duty and import VAT on parcels: France (EU rules) and Great Britain",
  "doc": "Rule table read by the customs-duty-calculator handlers (ctx.data['customs-duty-calculator-rules']). Amounts are in the country's currency (EUR for France, GBP for Great Britain); rates are percentage points (2.5 means 2.5 %). A *_max value is inclusive: a value equal to it is still within the limit. France applies the EU customs rules to goods arriving from outside the EU in mainland France: the EUR 3 customs duty per item that replaces the EUR 150 relief for distance sales (Council Regulation (EU) 2026/382, art. 2, from 1 July 2026 until 1 July 2028), the EUR 2 Union handling fee per item on every distance sale (from 1 November 2026), the EUR 45 relief and the 2.5 % flat rate up to EUR 700 for consignments sent by one private individual to another. Great Britain: no Customs Duty on non-excise goods worth GBP 135 or less, VAT charged by the seller at checkout on purchases worth GBP 135 or less, and no VAT on gifts worth GBP 39 or less. Every threshold is tested against the intrinsic value of the goods, which leaves out transport and insurance; duty and VAT are worked out on the customs value, which includes them. Table-level valid_from/valid_until bound the period during which this version may be relied on; after valid_until it must be reviewed again (French and UK VAT rates usually change on 1 January or 1 April, and the EU handling fee may be re-evaluated by the Commission). Entry-level valid_from/valid_until bound each value; null valid_until means in force until changed; null valid_from means the start date was not verified for this table. source_url is the primary source, source_date that source's own date (or, where the page shows none, the day it was read), retrieved the day the value was read there.",
  "reviewed_on": "2026-11-11",
  "reviewed_by": "apps agent (automated research against official sources, 2026-11-11); owner review pending",
  "valid_from": "2026-11-11",
  "valid_until": "2026-12-31",
  "locale_country": {
    "fr-FR": "FR",
    "en-GB": "GB"
  },
  "countries": {
    "FR": {
      "name": {
        "fr-FR": "France",
        "en-GB": "France"
      },
      "currency": "EUR",
      "scope": {
        "fr-FR": "France métropolitaine (Corse comprise) : colis venant d’un pays hors de l’Union européenne, reçus par un particulier. Ne sont pas couverts : l’outre-mer (octroi de mer), les droits d’accise (alcool, tabac), les marchandises rapportées par un voyageur et les importations professionnelles.",
        "en-GB": "Mainland France (Corsica included): parcels from outside the European Union received by a private person. Not covered: the overseas departments (dock dues), excise duties (alcohol, tobacco), goods carried by a traveller and imports by a business."
      },
      "values": {
        "purchase_low_value_max": {
          "value": 150,
          "unit": "EUR",
          "rule": "A distance sale whose consignment has an intrinsic value of EUR 150 or less pays the flat customs duty per item instead of the Common Customs Tariff (Regulation (EU) 2026/382, art. 2). Above it, the Common Customs Tariff applies.",
          "valid_from": "2026-07-01",
          "valid_until": "2028-06-30",
          "source_url": "https://eur-lex.europa.eu/eli/reg/2026/382/oj",
          "source_date": "2026-02-11",
          "retrieved": "2026-11-11",
          "see_also": [
            "https://www.douane.gouv.fr/petits-colis-ce-qui-change-pour-vos-achats-en-ligne"
          ]
        },
        "purchase_flat_duty_per_item": {
          "value": 3,
          "unit": "EUR",
          "rule": "Customs duty of EUR 3 per item (goods of a consignment sharing the same tariff classification) in a consignment of EUR 150 or less, from 1 July 2026 until 1 July 2028. The regulation targets sales declared under the IOSS scheme and postal consignments; French customs apply it to every distance sale of EUR 150 or less (BOD 7712).",
          "valid_from": "2026-07-01",
          "valid_until": "2028-06-30",
          "source_url": "https://eur-lex.europa.eu/eli/reg/2026/382/oj",
          "source_date": "2026-02-11",
          "retrieved": "2026-11-11",
          "see_also": [
            "https://www.douane.gouv.fr/la-douane/informations/bulletins-officiels-des-douanes/bod/7712",
            "https://www.douane.gouv.fr/petits-colis-ce-qui-change-pour-vos-achats-en-ligne"
          ]
        },
        "purchase_handling_fee_per_item": {
          "value": 2,
          "unit": "EUR",
          "rule": "Union handling fee of EUR 2 per item line on every distance sale imported for a consumer, whatever its value, from 1 November 2026 (Regulation (EU) 2026/2108, art. 20; Delegated Regulation (EU) 2026/2152). Not charged on consignments between private individuals that benefit from the EUR 45 relief. It is part of the taxable amount for import VAT (BOD 7712, Part II, II.B).",
          "valid_from": "2026-11-01",
          "valid_until": null,
          "source_url": "https://www.douane.gouv.fr/la-douane/informations/bulletins-officiels-des-douanes/bod/7712",
          "source_date": "2026-10-26",
          "retrieved": "2026-11-11",
          "see_also": [
            "https://www.douane.gouv.fr/petits-colis-ce-qui-change-pour-vos-achats-en-ligne"
          ]
        },
        "gift_relief_max": {
          "value": 45,
          "unit": "EUR",
          "rule": "A non-commercial consignment sent by one private individual to another, with an intrinsic value of EUR 45 or less, pays neither customs duty nor VAT (Regulation (EC) No 1186/2009, art. 25 and 26). Above it, duty and VAT are due.",
          "valid_from": null,
          "valid_until": null,
          "source_url": "https://www.douane.gouv.fr/fiche/recevoir-un-colis-envoye-par-un-particulier",
          "source_date": "2024-05-13",
          "retrieved": "2026-11-11",
          "see_also": [
            "https://www.douane.gouv.fr/la-douane/informations/bulletins-officiels-des-douanes/bod/7712"
          ]
        },
        "gift_flat_rate": {
          "value": 2.5,
          "unit": "percent",
          "rule": "Customs duty at the flat rate of 2.5 % ad valorem on goods in non-commercial consignments sent by one private individual to another, not applied to goods whose tariff rate is free; the person may ask for the tariff rates instead (Combined Nomenclature, Annex I, Part One, Section II, D).",
          "valid_from": null,
          "valid_until": null,
          "source_url": "https://eur-lex.europa.eu/eli/reg/1987/2658/2026-01-01",
          "source_date": "2026-01-01",
          "retrieved": "2026-11-11"
        },
        "gift_flat_rate_max": {
          "value": 700,
          "unit": "EUR",
          "rule": "The 2.5 % flat rate applies while the intrinsic value of the goods does not exceed EUR 700 per consignment (Combined Nomenclature, Annex I, Part One, Section II, D.1).",
          "valid_from": null,
          "valid_until": null,
          "source_url": "https://eur-lex.europa.eu/eli/reg/1987/2658/2026-01-01",
          "source_date": "2026-01-01",
          "retrieved": "2026-11-11"
        }
      },
      "vat_presets": [
        {
          "id": "fr-20",
          "rate": 20,
          "name": {
            "fr-FR": "Taux normal",
            "en-GB": "Standard rate"
          },
          "applies_to": {
            "fr-FR": "La majorité des biens",
            "en-GB": "Most goods"
          },
          "legal_basis": "CGI, art. 278",
          "valid_from": "2014-01-01",
          "valid_until": null,
          "source_url": "https://www.impots.gouv.fr/international-professionnel/fiscalite-des-entreprises",
          "source_date": "2026-10-29",
          "retrieved": "2026-11-11"
        },
        {
          "id": "fr-10",
          "rate": 10,
          "name": {
            "fr-FR": "Taux intermédiaire",
            "en-GB": "Intermediate rate"
          },
          "applies_to": {
            "fr-FR": "Certains biens et services désignés par la loi",
            "en-GB": "Some goods and services listed in the law"
          },
          "legal_basis": "CGI, art. 279 et suivants",
          "valid_from": null,
          "valid_until": null,
          "source_url": "https://www.impots.gouv.fr/international-professionnel/fiscalite-des-entreprises",
          "source_date": "2026-10-29",
          "retrieved": "2026-11-11"
        },
        {
          "id": "fr-5-5",
          "rate": 5.5,
          "name": {
            "fr-FR": "Taux réduit",
            "en-GB": "Reduced rate"
          },
          "applies_to": {
            "fr-FR": "Notamment produits alimentaires de première nécessité et livres",
            "en-GB": "Including basic foodstuffs and books"
          },
          "legal_basis": "CGI, art. 278-0 bis et suivants",
          "valid_from": null,
          "valid_until": null,
          "source_url": "https://www.impots.gouv.fr/international-professionnel/fiscalite-des-entreprises",
          "source_date": "2026-10-29",
          "retrieved": "2026-11-11"
        },
        {
          "id": "fr-2-1",
          "rate": 2.1,
          "name": {
            "fr-FR": "Taux particulier",
            "en-GB": "Special rate"
          },
          "applies_to": {
            "fr-FR": "Notamment publications de presse et médicaments remboursables",
            "en-GB": "Including press publications and reimbursable medicines"
          },
          "legal_basis": "CGI, art. 281 quater à 281 octies et 298 septies",
          "valid_from": null,
          "valid_until": null,
          "source_url": "https://www.impots.gouv.fr/international-professionnel/fiscalite-des-entreprises",
          "source_date": "2026-10-29",
          "retrieved": "2026-11-11"
        }
      ]
    },
    "GB": {
      "name": {
        "fr-FR": "Grande-Bretagne",
        "en-GB": "Great Britain"
      },
      "currency": "GBP",
      "scope": {
        "fr-FR": "Grande-Bretagne (Angleterre, Écosse et pays de Galles) : colis venant de l’extérieur du Royaume-Uni, reçus par un particulier. L’Irlande du Nord suit d’autres règles.",
        "en-GB": "Great Britain (England, Scotland and Wales): parcels from outside the UK received by a private person. Northern Ireland follows different rules. Not covered: excise duty (alcohol, tobacco, vaping products), goods carried by a traveller and imports by a business."
      },
      "values": {
        "duty_relief_max": {
          "value": 135,
          "unit": "GBP",
          "rule": "No Customs Duty on non-excise goods worth GBP 135 or less, whether bought or sent as a gift; above it, duty at the rate of the UK tariff for the goods, on the price paid plus postage, packaging and insurance.",
          "valid_from": "2021-01-01",
          "valid_until": null,
          "source_url": "https://www.gov.uk/goods-sent-from-abroad/tax-and-duty",
          "source_date": "2026-11-10",
          "retrieved": "2026-11-11",
          "see_also": [
            "https://www.gov.uk/guidance/import-vat-and-customs-duty-on-gifts"
          ]
        },
        "purchase_vat_at_sale_max": {
          "value": 135,
          "unit": "GBP",
          "rule": "On a consignment worth GBP 135 or less (intrinsic value: the price, without separately shown transport and insurance), the seller charges UK VAT at the point of sale; above it, import VAT is paid before delivery.",
          "valid_from": "2021-01-01",
          "valid_until": null,
          "source_url": "https://www.gov.uk/guidance/vat-and-overseas-goods-sold-directly-to-customers-in-the-uk",
          "source_date": "2022-05-13",
          "retrieved": "2026-11-11",
          "see_also": [
            "https://www.gov.uk/goods-sent-from-abroad/tax-and-duty"
          ]
        },
        "gift_vat_relief_max": {
          "value": 39,
          "unit": "GBP",
          "rule": "No VAT on a gift sent by a private person to a private person worth GBP 39 or less; gifts over GBP 39 are liable to import VAT.",
          "valid_from": null,
          "valid_until": null,
          "source_url": "https://www.gov.uk/guidance/import-vat-and-customs-duty-on-gifts",
          "source_date": "2024-10-18",
          "retrieved": "2026-11-11",
          "see_also": [
            "https://www.gov.uk/goods-sent-from-abroad/tax-and-duty"
          ]
        }
      },
      "vat_presets": [
        {
          "id": "gb-20",
          "rate": 20,
          "name": {
            "fr-FR": "Taux normal",
            "en-GB": "Standard rate"
          },
          "applies_to": {
            "fr-FR": "La plupart des biens",
            "en-GB": "Most goods"
          },
          "legal_basis": "Value Added Tax Act 1994, s. 2",
          "valid_from": "2011-01-04",
          "valid_until": null,
          "source_url": "https://www.gov.uk/vat-rates",
          "source_date": "2014-12-12",
          "retrieved": "2026-11-11"
        },
        {
          "id": "gb-5",
          "rate": 5,
          "name": {
            "fr-FR": "Taux réduit",
            "en-GB": "Reduced rate"
          },
          "applies_to": {
            "fr-FR": "Certains biens, par exemple les sièges auto pour enfants",
            "en-GB": "Some goods, for example children’s car seats"
          },
          "legal_basis": "Value Added Tax Act 1994, s. 29A and Sch. 7A",
          "valid_from": null,
          "valid_until": null,
          "source_url": "https://www.gov.uk/vat-rates",
          "source_date": "2014-12-12",
          "retrieved": "2026-11-11"
        },
        {
          "id": "gb-0",
          "rate": 0,
          "name": {
            "fr-FR": "Taux zéro",
            "en-GB": "Zero rate"
          },
          "applies_to": {
            "fr-FR": "Par exemple la plupart des denrées alimentaires et les vêtements pour enfants",
            "en-GB": "For example most food and children’s clothes"
          },
          "legal_basis": "Value Added Tax Act 1994, s. 30 and Sch. 8",
          "valid_from": null,
          "valid_until": null,
          "source_url": "https://www.gov.uk/vat-rates",
          "source_date": "2014-12-12",
          "retrieved": "2026-11-11"
        }
      ]
    }
  }
}