Importer of Record in France
France processes cargo through Le Havre (primary Atlantic gateway), Marseille-Fos, Dunkirk, Paris Charles de Gaulle, and Paris Orly. Every commercial shipment from outside the EU requires a legally registered entity with an active EORI SIREN (FR + 9 digits) and a French TVA number on the import declaration. Since January 1, 2026, the Ponctual Fiscal Representation (PFR) scheme is permanently closed — every non-EU importer under customs regime 42 must now hold its own French TVA number and an accredited fiscal representative. France completed the migration from DELTA G to DELTA IE on October 21, 2025, replacing the SAD with the H1 declaration, while the EORI SIREN format continues replacing legacy SIRET-based EORIs through 2026.
Carra Globe acts as your Importer of Record in France, holding an active EORI SIREN, French TVA number, and accredited fiscal representative status, filing H1 declarations through DELTA IE, managing auto-liquidation for import VAT, coordinating CE marking, RoHS, and WEEE/DEEE compliance, handling ANFR type approvals, managing ICS2 ENS declarations before cargo arrives, and delivering full DDP shipments across France and into the EU. For companies that need to ship to France without a local entity, Carra Globe provides a complete third-party IOR France solution covering customs clearance, freight forwarding, and door-to-door delivery.
Importer of Record in France
An Importer of Record in France is the legally accountable entity named on the H1 import declaration filed through DELTA IE with the DGDDI (Direction Générale des Douanes et Droits Indirects). The IOR bears full legal and fiscal responsibility for accurate CN8 tariff classification, payment of customs duty, management of 20% import TVA through the auto-liquidation mechanism, submission of all required regulatory documentation, and post-entry record retention for five years. Since January 1, 2022, France requires every importer including non-EU companies to hold an active French TVA number before customs clearance proceeds. A non-EU DDP seller without a French TVA number cannot file the H1 declaration. A freight forwarder cannot substitute under direct representation without accepting joint liability. A French consignee not designated as IOR on the declaration cannot reclaim import VAT under auto-liquidation.
Carra Globe removes every one of these barriers, holding the EORI SIREN, French TVA number, and accredited fiscal representative status, filing H1 declarations through DELTA IE as the legally accountable importer on every shipment. Whether you need to import IT equipment to France, clear data centre hardware through Le Havre or CDG, distribute technology across the EU using France as the entry point, or deploy telecom infrastructure, the IOR and fiscal representative requirements apply equally so your company can ship DDP into France without a local entity.
Why Companies Use Carra Globe as Their IOR in France
France combines EU customs law with national-level obligations that exceed the EU minimum. The PFR scheme closure on January 1, 2026 removed the mechanism non-EU companies used to import under regime 42 via their freight forwarder’s VAT number. Every non-EU importer now needs its own French TVA registration and an accredited fiscal representative — credentials that take four to six weeks to obtain and must be in place before the first shipment departs origin.
The DELTA IE migration on October 21, 2025 introduced stricter H1 declaration data requirements, LOCODE-based location identification, and SIREN-based EORI validation. DGDDI conducts physical inspections at a higher rate than most EU member states for technology imports, and valuation challenges on high-value IT hardware are frequent. ANFR type approval is required for radio and telecom equipment before customs release. WEEE/DEEE registration through an approved éco-organisme is mandatory before any electrical goods enter the French market. CITEO packaging EPR registration applies to all packaged goods. The e-invoicing mandate effective September 1, 2026 adds documentation obligations for large and medium companies. Carra Globe holds every registration, approval, and credential required for France before your cargo moves.
When You Need IOR Services in France
Working with an Importer of Record in France is necessary when your company has no EU-registered entity with a French TVA number and EORI SIREN, when your French consignee cannot appear as the IOR on the H1 declaration, when DDP terms require a locally registered French party to file and pay duties and VAT, when the PFR scheme closure means your previous regime 42 arrangement no longer works, when goods require CE marking, ANFR type approval, WEEE/DEEE registration, or ANSM approval for medical products, when goods carry CBAM reporting obligations, when DELTA IE requires SIREN-based EORI validation your previous setup does not support, or when needing end-to-end freight forwarding to France integrated with France customs clearance and EU distribution.
Common Hold Triggers in France & How Carra Globe Prevents Them
The most frequent causes of holds follow a consistent pattern: invalid or missing EORI SIREN flagged by DELTA IE, missing French TVA number following PFR scheme closure, H1 declaration errors including incorrect LOCODE codes or mismatched party data, CN8 misclassification triggering wrong duty calculation and valuation disputes, missing ICS2 ENS before loading or vessel arrival, absent CE marking or EU Declaration of Conformity, missing ANFR type approval for radio-frequency equipment, missing WEEE/DEEE registration, absent CITEO packaging EPR, and customs valuation disputes on high-value IT hardware. Every one results in a hold, storage costs, or refusal of entry.
Carra Globe prevents these by verifying compliance before cargo moves: EORI SIREN validation, French TVA and fiscal representative confirmation, H1 declaration preparation with correct LOCODE identifiers, CN8 classification against TARIC, ICS2 ENS filing before departure, CE marking and RoHS documentation per product category, ANFR type approval coordination, WEEE/DEEE and CITEO registration management, and customs valuation documentation before DGDDI review.
France Trade & Compliance Framework (2026)
France Customs: douane.gouv.fr (DGDDI — Direction Générale des Douanes et Droits Indirects)
DGDDI, DELTA IE & the H1 Declaration
The DGDDI (Direction Générale des Douanes et Droits Indirects) governs all French customs operations under the Ministry of the Economy. France processes import declarations electronically through DELTA IE, which replaced DELTA G on October 21, 2025 under the Union Customs Code (UCC) framework. The legacy SAD has been replaced by the H1 declaration, requiring more precise data including LOCODE system location identification for all loading, unloading, and inspection points, and enhanced identification of all parties in the logistics chain.
Importers must hold an EORI SIREN (FR + 9 digits) for all French customs operations. The legacy SIRET-based EORI (FR + 14 digits) remains accepted in DELTA IE during the 2026 transitional period, but DELTA H7 (e-commerce low-value imports) already operates exclusively on EORI SIREN. The DGDDI will announce the final SIRET deactivation date during 2026. Non-EU companies applying for a French EORI for the first time use the SOPRANO portal on douane.gouv.fr, with allocation within 24 to 48 hours.
The BAE (Bon à Enlever) is France’s customs release notice, issued through DELTA IE on successful H1 validation and duty and VAT settlement. DGDDI assigns declarations to three channels: green (automated release), yellow (documentary review), and red (physical inspection). French customs risk profiling channels a higher proportion of technology and electronics imports to documentary or physical review than the EU average.
Non-EU companies applying for a French EORI for the first time use the SOPRANO portal on douane.gouv.fr, with allocation within 24 to 48 hours.
ICS2 — Entry Summary Declarations for France
Every commercial importer into France must hold an active EORI SIREN (FR + 9 digits) and a French TVA number (format: FR + 2 check digits + 9-digit SIREN), both required before the first shipment departs origin. Since January 1, 2022, France requires a French TVA number before customs clearance proceeds. Since January 1, 2026, the PFR scheme is permanently closed. Non-EU companies without their own French TVA number and an accredited fiscal representative cannot access import VAT auto-liquidation and cannot legally clear goods into France under DDP terms. Carra Globe holds all three credentials, making full DDP execution into France possible without a French legal entity.
Import VAT — Auto-Liquidation (Postponed Accounting)
France operates a mandatory import VAT auto-liquidation mechanism for all importers holding a French TVA registration. Under auto-liquidation, import TVA is not paid to customs at clearance — the importer declares it as output tax and simultaneously reclaims it as input tax on the same periodic VAT return, producing a cash-flow neutral position. This replaced border VAT payment and frees working capital on every shipment.
Import TVA at 20% applies to most commercial goods, calculated on the CIF value plus customs duty. Reduced rates: 10% for passenger transport, restaurants, and renovation works; 5.5% for food products, books, and certain energy products; 2.1% for press and certain pharmaceutical products reimbursed by social security. Carra Globe manages the auto-liquidation mechanism so import TVA flows through the VAT return with no cash payment at the French border. For official guidance, the Direction Générale des Finances Publiques (DGFiP) publishes current rates, auto-liquidation procedures, and fiscal representative requirements.
CE Marking, ANFR & Product Compliance
CE marking is mandatory for all regulated products entering France under the full range of EU product safety directives: the Radio Equipment Directive (RED), Low Voltage Directive (LVD), Electromagnetic Compatibility Directive (EMCD), Machinery Directive, Medical Devices Regulation (MDR), In Vitro Diagnostic Regulation (IVDR), and RoHS Directive. The CE Declaration of Conformity and technical file must be in place before goods enter France.
ANFR (Agence Nationale des Fréquences) oversees compliance for wireless and radio-frequency devices. Equipment subject to RED must comply with ANFR requirements before customs release. DGDDI applies enhanced scrutiny to radio-frequency hardware at Le Havre and CDG and conducts joint market surveillance with ANFR for non-compliant goods.
WEEE/DEEE & Packaging EPR
France’s DEEE (Déchets d’Équipements Électriques et Électroniques) regime requires every company placing electrical or electronic equipment on the French market to register with an approved éco-organisme (Ecosystem, Ecologic, or equivalent) before the first unit enters France. There is no grace period. Non-registered goods face market access restrictions and financial penalties regardless of customs clearance status.
CITEO manages France’s packaging EPR under the Loi AGEC (Anti-Gaspillage pour une Économie Circulaire). Every company placing packaged products on the French market must register with CITEO and pay eco-contribution fees based on packaging weight and material. This obligation applies equally to foreign importers and must be fulfilled before goods enter France.
E-Invoicing Mandate — September 2026
France’s mandatory e-invoicing regime takes effect September 1, 2026 for large and medium companies, requiring all domestic B2B invoices to flow through an approved platform (plateforme agréée, PA). The parallel e-reporting obligation requires real-time reporting of B2C transactions and cross-border sales to the DGFiP. Non-established foreign companies conducting operations subject to French VAT have a deferred e-reporting obligation to September 2027. Carra Globe advises on e-invoicing obligations as part of its France fiscal representation service.
France Import Documents Checklist
- Commercial invoice (full product description, quantity, unit price, total CIF value, Incoterms, country of origin, seller and buyer EORI/TVA numbers)
- Packing list
- Bill of lading or airway bill
- Certificate of origin (required for preferential duty rate claims or anti-dumping duty determination)
- H1 import declaration filed through DELTA IE with EORI SIREN
- ICS2 Entry Summary Declaration (ENS) filed before loading or vessel arrival
- CE marking Declaration of Conformity per applicable EU directive
- ANFR compliance documentation for radio-frequency and wireless equipment
- WEEE/DEEE éco-organisme registration confirmation
- CITEO packaging EPR registration and eco-contribution declaration
- RoHS technical file for electrical and electronic equipment
- REACH declaration for chemical substances above threshold concentrations
- ANSM import authorisation for medicines, medical devices, and health products
- DGAL/ANSES import permit and phytosanitary certificate for food and agricultural products
- Dual-use goods export licence (origin country) and EU import authorisation where applicable
- CITES permit for listed species and derived products
- Technical file and EU Declaration of Conformity for machinery under the Machinery Directive
Product Categories Requiring Special Attention in France
Carra Globe manages France IOR across every product category that DGDDI and French market surveillance authorities treat as high-risk.
France Customs Clearance Lead Times
France customs clearance timelines depend on documentation completeness, DELTA IE channel assignment, and regulatory approvals. With full pre-departure compliance preparation, most standard commercial shipments clear within the standard window.
- Standard commercial cargo with complete documentation and green channel: 1 to 2 business days
- Documentary review channel (yellow channel) assignment: 2 to 3 additional business days
- Physical inspection channel (red channel) assignment: 3 to 5 additional business days
- ANFR hold for radio equipment without compliance documentation: days to weeks
- ANSM authorisation for unregistered medical devices: weeks to months, pre-registration essential
- WEEE/DEEE or CITEO registration absent: market access restriction, goods cannot be commercially released
- ICS2 ENS not filed before loading or vessel arrival: do-not-load instruction, no post-departure correction
- Missing French TVA or fiscal representative for non-EU importer: declaration rejected at DELTA IE validation stage
- Air freight through Paris CDG clears faster than sea freight at Le Havre for standard commercial goods with complete documentation
Carra Globe already holds every licence, certification, and approval listed above so your cargo moves without any delay with custom clearance in 1-2 business days.
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Carra Globe services in France
Carra Globe provides Importer of Record in France (IOR), Exporter of Record (EOR), DDP shipping coordination, EORI SIREN and French TVA registration, accredited fiscal representative services, H1 declaration filing through DELTA IE, ICS2 ENS management, CN8 tariff classification, auto-liquidation VAT management, CE marking and RoHS coordination, ANFR type approval management, WEEE/DEEE and CITEO registration, ANSM medical product authorisations, DGAL/ANSES food and agricultural permits, REACH compliance advisory, full landed cost calculation before cargo departs, freight forwarding to France by air and sea, warehouse logistics, white glove delivery, and global trade compliance covering export controls at origin.
France is the primary EU entry point for goods destined for the broader European single market. Carra Globe’s IOR network covers the full EU corridor: Germany, Netherlands, Belgium, Italy, Spain, and United Kingdom for post-Brexit shipments into Great Britain.
Frequently Asked Questions — France IOR & DDP Shipping
Can a non-EU company act as importer of record in France?
Yes, but only if the company holds an active French TVA number and an EORI SIREN. Since January 1, 2022, France requires a French VAT registration before customs clearance proceeds. Since January 1, 2026, the PFR scheme is closed and non-EU companies can no longer use their freight forwarder’s VAT number. Carra Globe holds all required registrations and acts as the legally accountable IOR and fiscal representative for non-EU companies importing into France.
What is DELTA IE and how does it affect my shipment?
DELTA IE is France’s current import customs clearance system, which replaced DELTA G on October 21, 2025. All import declarations in France now use the H1 declaration format instead of the legacy SAD. H1 requires SIREN-based EORI validation, LOCODE location identifiers, and enhanced party identification. Declaration errors under DELTA IE generate immediate system rejections before customs officer review. Carra Globe files all H1 declarations through DELTA IE with complete and validated data for every France IOR engagement.
What is the import VAT rate in France and how is it paid?
The standard import TVA rate in France is 20%, calculated on the CIF value plus customs duty. France operates a mandatory auto-liquidation (postponed accounting) mechanism for all importers holding a French TVA registration. Under this mechanism, import TVA is not paid at the border — it is declared and simultaneously reclaimed on the periodic VAT return, producing a cash-flow neutral position. This requires active French TVA registration. Carra Globe holds French TVA registration and manages auto-liquidation for every France IOR engagement.
Is CE marking required for IT equipment imported into France?
Yes. CE marking is mandatory for all regulated products entering France and the EU single market. France enforces CE marking compliance through DGDDI market surveillance at entry points and through ANFR for radio-frequency equipment specifically. Missing CE marking generates immediate holds at Le Havre and CDG. Carra Globe verifies CE marking documentation and technical file requirements per CN8 code before shipment departs origin.
What is ANFR and does it affect technology imports?
ANFR (Agence Nationale des Fréquences) oversees radio spectrum management and compliance for wireless and radio-frequency devices in France. All equipment subject to the EU Radio Equipment Directive (RED) must comply with ANFR requirements and carry CE marking under RED before customs release in France. ANFR conducts market surveillance jointly with DGDDI and can generate customs holds for non-compliant radio equipment. Carra Globe coordinates ANFR compliance as part of every France IT and telecom IOR engagement.
What is the PFR scheme and why did its closure affect DDP shipments?
The Ponctual Fiscal Representation (PFR) scheme allowed non-EU companies to import into France under customs regime 42 using their freight forwarder’s VAT number, accessing import VAT auto-liquidation without their own French TVA registration. This scheme closed permanently on December 31, 2025. Every non-EU company importing into France under DDP terms must now hold its own French TVA number and appoint an accredited fiscal representative. Carra Globe holds all required credentials and provides fiscal representative services for every France DDP engagement.
What is WEEE/DEEE and does it apply to my goods?
DEEE (Déchets d’Équipements Électriques et Électroniques) is France’s electrical and electronic waste scheme under the EU WEEE Directive. Any company placing electrical or electronic equipment on the French market must register with an approved éco-organisme (Ecosystem, Ecologic, or equivalent) before the first unit enters France. Registration must precede the first import. Non-registered goods cannot be commercially released in France regardless of customs clearance status. Carra Globe holds active DEEE éco-organisme registration and manages this requirement for every France IOR engagement.
Does Carra Globe provide freight forwarding to France?
Yes. Carra Globe provides France freight forwarding by air and sea, fully integrated with IOR services, DELTA IE H1 declaration filing, ICS2 ENS management, and last-mile delivery. All freight movements are coordinated with CN8 classification, CE documentation, DEEE compliance, and ANFR requirements to prevent disconnects between logistics and customs.
What Carra Globe services are available for France?
Carra Globe provides Importer of Record services, Exporter of Record services, Delivered Duty Paid shipping, freight forwarding by air and sea, white glove delivery and installation, warehouse logistics, and global trade compliance for France and across 175+ countries worldwide.
How long does customs clearance take in France?
Standard France customs clearance with complete documentation and green channel assignment completes in 1 to 2 business days. Documentary review adds 2 to 3 days. Physical inspection adds 3 to 5 days. Missing French TVA or EORI SIREN causes declaration rejection at the DELTA IE validation stage with no clearance until resolved. Missing ICS2 ENS generates a do-not-load instruction before cargo moves. Carra Globe’s pre-departure compliance verification ensures every credential and document is in place before cargo departs origin, keeping clearance within the standard window.
