Cross-border Selling into France: A Post-Brexit and EU Compliance Guide

Selling into France as a Third-Country Brand

Since Brexit, the UK has become a "third country" in the eyes of the European Union—just like the US, Canada, or Australia. For UK and other non-EU brands, entering the French market now involves stricter compliance, administrative obligations, and logistical planning. France, being one of the largest retail markets in Europe, offers great potential, but requires careful preparation to navigate customs, taxes, and legal frameworks.

EORI Number: The First Step

Any company outside the EU wishing to import goods into France must first obtain an EORI number (Economic Operators Registration and Identification). This number is mandatory for customs declarations within the EU.

• If you're based in the UK or another non-EU country, you must apply for an EORI number in the EU country where your goods first enter the Union—often France or another nearby entry point.
• Without it, your goods will be blocked at the border, and the process of clearing customs will be delayed or denied.

Customs Clearance: Understanding Duties and VAT

When importing goods into France, brands must go through customs clearance procedures. This includes:

• Providing commercial invoices, packing lists, and transport documents (e.g., Bill of Lading or Airway Bill).
• Declaring the value of goods, country of origin, and HS codes (customs classification codes).
• Paying import duties based on the declared HS code and the EU’s Common Customs Tariff.
• Paying French VAT (20%), unless the buyer is VAT-registered and the correct intra-community supply procedure is followed.

For many B2C e-commerce brands, VAT registration in France is required if:

• You sell directly to French consumers and store goods within the EU.
• You exceed the annual distance-selling threshold (10,000 EUR across the EU).

Fiscal Representation: Do You Need It?

In some cases, third-country businesses must appoint a fiscal representative in France to handle VAT obligations, especially if they:

• Store stock in France or another EU country,
• Operate a French e-commerce website or marketplace presence,
• Are not VAT-registered within the EU.

This representative is responsible for filing VAT returns, ensuring correct tax payments, and acting as a legal liaison with French tax authorities.

Using Logistics Partners and Customs Brokers

Navigating French customs and tax rules can be complex. Many non-EU sellers work with:

• Third-party logistics providers (3PLs) with EU warehouses,
• Customs brokers that handle import declarations,
• Marketplaces like Amazon or Zalando, which offer "fulfilled-by" services that simplify VAT and logistics.

However, even in these cases, the seller remains ultimately responsible for product compliance, labeling, and documentation.

Other Compliance Factors

France and the EU have strict regulations concerning:

• Labeling requirements (language, origin, composition for textiles, etc.),
• Product conformity (especially for fashion, cosmetics, electronics),
• Sustainability disclosures (Eco-score, extended producer responsibility),
• Returns and consumer rights, which must comply with EU consumer protection laws.

Conclusion: Be Prepared, Stay Compliant

Selling into France as a UK or non-EU brand now involves the same compliance standards as selling from outside the EU. From EORI registration to VAT obligations, customs declarations, and product conformity, preparation is essential.

Working with the right partners and investing in compliance early on can make cross-border selling smoother—and help your brand build trust with French consumers while avoiding costly penalties.