Surgical Masks Import Duty & Landed Cost: Vietnam to France
Full 2026 tariff breakdown, customs duty calculations, and compliance alerts for importing into France.
2026 Tariff & Cost Breakdown for Importing Surgical Masks
Importing Surgical Masks into France involves a 10.5% customs duty rate and 20% VAT rate. Duties are calculated on the CIF value in EUR. The total landed cost includes CIF value, customs duty, and VAT.
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 1292.85 |
| Total Landed Cost | — | USD 7782.60 |
HS Code Classification for Surgical Masks
Primary HS Code: 6307.90 — What It Covers
HS code 6307.90 classifies Surgical Masks and other made-up textile articles. This classification is critical for determining the correct duty rate.
Why Misclassification Carries Risk in France
Misclassification of HS code can result in a fine enforced by the Direction Générale des Douanes et Droits Indirects. Accurate classification is essential to avoid penalties.
Step-by-Step Guide: Importing Surgical Masks from Vietnam to France
Step 1: Verify Your HS Code & Product Description
Use the France tariff lookup tool to verify the HS code and product description. Check for binding tariff information to ensure accuracy.
Step 2: Gather Required Import Documents
Commercial Invoice Requirements
The commercial invoice must include specific fields such as the HS code, product description, and CIF value in EUR.
Certificate of Origin
A Certificate of Origin is required, and France accepts the EVFTA origin certificate for eligible products.
Packing List & Shipping Documents
The bill of lading or airway bill must include specific details such as the shipper, consignee, and cargo description.
Step 3: Calculate Your Landed Cost
Calculate the landed cost using the formula: 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
Submit the declaration to the Direction Générale des Douanes et Droits Indirects using their declaration system. Compliance with the EU's Medical Device Regulation (MDR) 2017/745 is required for Surgical Masks, including registration with the European Database on Medical Devices (EUDAMED).
Step 5: Pay Duties & Clear Goods
Pay duties using accepted payment methods, and clearance typically takes a few days.
How to Legally Reduce Duty on Surgical Masks Imports into France
Applicable Free Trade Agreements in 2026
The EVFTA provides duty reductions and eliminations for certain products, including Surgical Masks, under specific conditions.
Duty Deferral Options: Bonded Warehouses & FTZs
The EU Customs Warehousing Procedure allows for duty deferral, and Surgical Masks can be stored in a bonded warehouse.
Preferential Tariff Programs
The EU GSP program offers preferential tariffs for eligible countries.
France Customs Compliance Rules for Surgical Masks
Direction Générale des Douanes et Droits Indirects Requirements for Surgical Masks
The Direction Générale des Douanes et Droits Indirects requires specific filing and documentation, including the CE marking certification.
De Minimis Threshold
The de minimis threshold is 22 EUR, and shipments below this value are exempt from duties and taxes.
Frequently Asked Questions About Surgical Masks Import Duty from Vietnam to France
What is the duty rate for importing Surgical Masks from Vietnam to France?
The duty rate is 10.5% for Surgical Masks imported from Vietnam to France.
What documents are required for importing Surgical Masks from Vietnam to France?
A commercial invoice, Certificate of Origin, and packing list are required, along with other shipping documents.
Is my company eligible for the EVFTA free trade agreement?
Eligibility depends on the specific product and origin, so check the EVFTA requirements to determine if your company qualifies.
What are the penalties for non-compliance with France customs regulations?
Penalties include fines enforced by the Direction Générale des Douanes et Droits Indirects for non-compliance, including HS code misclassification.
What is the typical clearance timeline for importing Surgical Masks from Vietnam to France?
Clearance typically takes a few days, but may vary depending on the specific shipment and customs procedures.
Are there any specific requirements for importing Surgical Masks related to the COVID-19 pandemic?
Yes, Surgical Masks must comply with the EU's Medical Device Regulation (MDR) 2017/745, including registration with the European Database on Medical Devices (EUDAMED).