Surgical Masks Import Duty & Landed Cost: India to France
Full 2026 tariff breakdown, customs duty calculations, and compliance alerts for importing into France.
2026 Tariff & Cost Breakdown for Importing Surgical Masks
For Surgical Masks imported into France, the total cost includes the 10.5% customs duty rate and 20% VAT rate. Duties are calculated on the CIF value in EUR. The CIF value is the sum of the cost of the goods, insurance, and freight.
Cost Breakdown
| Component | Rate | Amount |
|---|---|---|
| Product Value | — | USD 5000.00 |
| Shipping | — | USD 800.00 |
| Insurance | — | USD 50.00 |
| CIF Value | — | USD 5850.00 |
| Customs Duty | 10.5% | USD 614.25 |
| Handling Fee | — | EUR 25.50 |
| VAT/GST | 20% | USD 1297.95 |
| Total Landed Cost | — | USD 7787.70 |
HS Code Classification for Surgical Masks
Primary HS Code: 6307.90 — What It Covers
HS 6307.90 classifies made-up articles of textile materials, including Surgical Masks. This code is used for import and export purposes. The code is specific to certain types of textile articles.
Why Misclassification Carries Risk in France
Misclassification of Surgical Masks can result in a fine enforced by Direction Générale des Douanes et Droits Indirects. This penalty mechanism is in place to ensure compliance with French customs regulations.
Step-by-Step Guide: Importing Surgical Masks from India to France
Step 1: Verify Your HS Code & Product Description
Use the France tariff lookup tool to verify the HS code for your Surgical Masks. You can also request binding tariff information if available. This step is crucial for accurate customs declaration.
Step 2: Gather Required Import Documents
Commercial Invoice Requirements
The commercial invoice for France customs must include the seller's and buyer's names, addresses, and contact information, as well as the description, quantity, and value of the Surgical Masks in EUR.
Certificate of Origin
A Certificate of Origin is required for Surgical Masks imports from India to France. The certificate must be in a format accepted by France, such as the EUR.1 movement certificate.
Packing List & Shipping Documents
The bill of lading or airway bill must include specific France requirements, such as the shipment's weight, dimensions, and HS code 6307.90 for Surgical Masks.
Step 3: Calculate Your Landed Cost
The total landed cost is calculated as follows: CIF Value + Customs Duty (10.5% of CIF) + VAT/GST (20% of CIF + Duty) = Total Landed Cost in EUR.
Step 4: Submit to France Customs Authority
Direction Générale des Douanes et Droits Indirects requires compliance with EU's Medical Device Regulation (MDR) and registration with the French National Agency for the Safety of Medicines and Health Products (ANSM) for Surgical Masks imports.
Step 5: Pay Duties & Clear Goods
Payment methods accepted by France customs include electronic payment and cash. The typical clearance timeline for Surgical Masks is a few days to a week, depending on the complexity of the shipment.
How to Legally Reduce Duty on Surgical Masks Imports into France
Applicable Free Trade Agreements in 2026
There is no bilateral Free Trade Agreement between India and France as of 2026, affecting Surgical Masks import duty.
Duty Deferral Options: Bonded Warehouses & FTZs
The EU Customs Warehousing Procedure allows for duty deferral on Surgical Masks imports. This means that duties are only paid when the goods are released from the warehouse.
Preferential Tariff Programs
The EU GSP program offers reduced duty rates for Surgical Masks imports from certain countries, but not India.
France Customs Compliance Rules for Surgical Masks
Direction Générale des Douanes et Droits Indirects Requirements for Surgical Masks
Direction Générale des Douanes et Droits Indirects requires specific filing and documentation for Surgical Masks, including the CE marking certification.
De Minimis Threshold
The de minimis threshold is 22 EUR, meaning that Surgical Masks imports below this value are exempt from duties and taxes.
Frequently Asked Questions About Surgical Masks Import Duty from India to France
What is the duty rate for Surgical Masks imports from India to France?
The duty rate for Surgical Masks imports from India to France is 10.5%. This rate applies to all Surgical Masks classified under HS code 6307.90.
What documents are required for Surgical Masks imports from India to France?
A commercial invoice, Certificate of Origin, and bill of lading or airway bill are required for Surgical Masks imports from India to France. Additional documents may be required depending on the specific shipment.
Is India eligible for any Free Trade Agreements with France?
No, there is no bilateral Free Trade Agreement between India and France as of 2026, affecting Surgical Masks import duty.
What are the penalties for non-compliance with French customs regulations for Surgical Masks imports?
Non-compliance with French customs regulations for Surgical Masks imports can result in a fine enforced by Direction Générale des Douanes et Droits Indirects.
What is the typical clearance timeline for Surgical Masks imports from India to France?
The typical clearance timeline for Surgical Masks imports from India to France is a few days to a week, depending on the complexity of the shipment.
Are Surgical Masks subject to any additional regulations in France?
Yes, Surgical Masks are subject to the EU's Medical Device Regulation (MDR) and require registration with the French National Agency for the Safety of Medicines and Health Products (ANSM).