Polyethylene Terephthalate Flakes Import Duty & Landed Cost: China to France
Full 2026 tariff breakdown, customs duty calculations, and compliance alerts for importing into France.
2026 Tariff & Cost Breakdown for Importing Polyethylene Terephthalate Flakes
Importing Polyethylene Terephthalate Flakes from China to France incurs a 6.5% duty and 20% VAT on the CIF value in EUR. The total cost includes the CIF value plus duty and VAT, which must be calculated to determine the landed cost.
Cost Breakdown
| Component | Rate | Amount |
|---|---|---|
| Product Value | — | EUR 19999.98 |
| Shipping | — | EUR 0.00 |
| Insurance | — | EUR 0.00 |
| CIF Value | — | EUR 19999.98 |
| Customs Duty | 6.5% | EUR 1300.00 |
| VAT/GST | 20% | EUR 4260.00 |
| Total Landed Cost | — | EUR 25559.98 |
HS Code Classification for Polyethylene Terephthalate Flakes
Primary HS Code: 3901.900000 — What It Covers
The primary HS Code 3901.900000 covers Polyethylene Terephthalate Flakes imported from China to France. This code is crucial for accurate tariff classification and compliance with French customs regulations.
Why Misclassification Carries Risk in France
Misclassifying Polyethylene Terephthalate Flakes under the wrong HS code can result in incorrect duty payments, fines, and delays in customs clearance, as Direction Générale des Douanes et Droits Indirects enforces strict compliance with tariff classifications.
Step-by-Step Guide: Importing Polyethylene Terephthalate Flakes from China to France
Step 1: Verify Your HS Code & Product Description
Verify the HS Code 3901.900000 and product description for Polyethylene Terephthalate Flakes to ensure accuracy and compliance with French customs regulations. This step helps prevent misclassification and related penalties.
Step 2: Gather Required Import Documents
Gather all required import documents, including a commercial invoice, certificate of origin, and packing list, to facilitate smooth customs clearance and compliance with Direction Générale des Douanes et Droits Indirects regulations.
Commercial Invoice Requirements
The commercial invoice must include the HS Code 3901.900000, product description, quantity, and value of Polyethylene Terephthalate Flakes in EUR.
Certificate of Origin
A certificate of origin is required to confirm the country of origin as China and to determine the applicable duty rate for Polyethylene Terephthalate Flakes.
Packing List & Shipping Documents
A packing list and shipping documents, such as a bill of lading or air waybill, must be prepared to facilitate customs clearance and verify the shipment details of Polyethylene Terephthalate Flakes.
Step 3: Calculate Your Landed Cost
Calculate the landed cost using the formula: CIF + Duty (6.5%) + VAT (20%) = Total in EUR. This step helps determine the total cost of importing Polyethylene Terephthalate Flakes from China to France.
Step 4: Submit to France Customs Authority
Submit the import declaration and required documents to Direction Générale des Douanes et Droits Indirects for customs clearance and compliance with French regulations.
Step 5: Pay Duties & Clear Goods
Pay the applicable duties and taxes, and clear the goods from customs once the import declaration is approved by Direction Générale des Douanes et Droits Indirects.
How to Legally Reduce Duty on Polyethylene Terephthalate Flakes Imports into France
Applicable Free Trade Agreements in 2026
There is no bilateral Free Trade Agreement between China and France, which means that Polyethylene Terephthalate Flakes imports are subject to the standard 6.5% duty rate.
Duty Deferral Options: Bonded Warehouses & FTZs
Consider using Entrepôts douaniers (bonded warehouses) to defer duty payments on Polyethylene Terephthalate Flakes until they are released into the French market.
Preferential Tariff Programs
No preferential tariff programs apply to Polyethylene Terephthalate Flakes imports from China to France, as there are no applicable free trade agreements or special tariff programs.
France Customs Compliance Rules for Polyethylene Terephthalate Flakes
Direction Générale des Douanes et Droits Indirects Requirements for Polyethylene Terephthalate Flakes
Direction Générale des Douanes et Droits Indirects requires importers to comply with French customs regulations, including obtaining necessary certifications such as REACH and RoHS for Polyethylene Terephthalate Flakes.
De Minimis Threshold
The de minimis threshold in France is 22 EUR, below which no duties or taxes are applicable, but this threshold does not apply to Polyethylene Terephthalate Flakes imports from China.
Frequently Asked Questions About Polyethylene Terephthalate Flakes Import Duty from China to France
What is the duty rate for Polyethylene Terephthalate Flakes imported from China to France?
The duty rate for Polyethylene Terephthalate Flakes imported from China to France is 6.5%. This rate applies to all imports of this product from China.
Are there any free trade agreements between China and France that apply to Polyethylene Terephthalate Flakes imports?
There is no bilateral Free Trade Agreement between China and France, which means that Polyethylene Terephthalate Flakes imports are subject to the standard 6.5% duty rate.
What certifications are required for importing Polyethylene Terephthalate Flakes into France?
REACH and RoHS certifications are required for importing Polyethylene Terephthalate Flakes into France, as well as prior informed consent for certain chemicals used in production.
How do I calculate the landed cost of Polyethylene Terephthalate Flakes imported from China to France?
Calculate the landed cost using the formula: CIF + Duty (6.5%) + VAT (20%) = Total in EUR.
What is the de minimis threshold in France for importing Polyethylene Terephthalate Flakes?
The de minimis threshold in France is 22 EUR, below which no duties or taxes are applicable, but this threshold does not apply to Polyethylene Terephthalate Flakes imports from China.
Can I use a bonded warehouse to defer duty payments on Polyethylene Terephthalate Flakes imports?
Yes, you can use Entrepôts douaniers (bonded warehouses) to defer duty payments on Polyethylene Terephthalate Flakes until they are released into the French market.