Verified 2026 France Customs Data(View Sources)

T-Shirts Import Duty & Landed Cost: United States to France

Full 2026 tariff breakdown, customs duty calculations, and compliance alerts for importing into France.

HTS Code6109101000

2026 Tariff & Cost Breakdown for Importing T-Shirts

The total cost of importing T-Shirts from the United States to France includes a 12% duty and 0% VAT, calculated on the CIF value in EUR. This means that the total cost will be the CIF value plus the 12% duty, with no additional VAT charges.

Cost Breakdown

ComponentRateAmount
Product ValueEUR 17080.00
ShippingEUR 427.00
InsuranceEUR 170.80
CIF ValueEUR 17677.80
Customs Duty12%EUR 2121.34
VAT/GSTN/AEUR 0.00
Total Landed CostEUR 19799.14

HS Code Classification for T-Shirts

Primary HS Code: 6109.101000 — What It Covers

The primary HS Code for T-Shirts is 6109.101000, which covers cotton T-Shirts with specific fabric and weight characteristics. This code is used to determine the applicable duty rate and other regulatory requirements.

Why Misclassification Carries Risk in France

Misclassifying T-Shirts under the wrong HS Code can result in incorrect duty payments and potential penalties, as well as delays in customs clearance. Direction Générale des Douanes et Droits Indirects strictly enforces HS Code classification for all imports, including T-Shirts.

Step-by-Step Guide: Importing T-Shirts from United States to France

Step 1: Verify Your HS Code & Product Description

Verify the HS Code and product description for your T-Shirts to ensure accuracy and compliance with French customs regulations. This includes ensuring that the T-Shirts meet the requirements for the claimed HS Code.

Step 2: Gather Required Import Documents

Gather all required import documents, including a commercial invoice, certificate of origin, and packing list, to submit to Direction Générale des Douanes et Droits Indirects for customs clearance.

Commercial Invoice Requirements

The commercial invoice must include the HS Code, product description, quantity, weight, and value of the T-Shirts, as well as the CIF value in EUR.

Certificate of Origin

A certificate of origin is required to certify the country of origin for the T-Shirts, which is the United States in this case.

Packing List & Shipping Documents

A packing list and other shipping documents, such as a bill of lading or air waybill, are also required for customs clearance.

Step 3: Calculate Your Landed Cost

Calculate the landed cost of the T-Shirts using the formula: CIF + Duty (12%) + VAT (0%) = Total in EUR. This will give you the total cost of importing the T-Shirts into France.

Step 4: Submit to France Customs Authority

Submit the required documents and information to Direction Générale des Douanes et Droits Indirects for customs clearance, including the commercial invoice, certificate of origin, and packing list.

Step 5: Pay Duties & Clear Goods

Pay the applicable duties and clear the T-Shirts through customs, ensuring that all regulatory requirements are met and that the T-Shirts are properly labeled and marked.

How to Legally Reduce Duty on T-Shirts Imports into France

Applicable Free Trade Agreements in 2026

There is no bilateral Free Trade Agreement between the United States and France that applies to T-Shirts imports, meaning that the standard 12% duty rate applies.

Duty Deferral Options: Bonded Warehouses & FTZs

Entrepôts douaniers, or bonded warehouses, can be used to defer duty payments on T-Shirts imports, allowing for storage and processing of the goods before payment of duties.

Preferential Tariff Programs

No preferential tariff programs apply to T-Shirts imports from the United States to France, meaning that the standard 12% duty rate applies to all imports.

France Customs Compliance Rules for T-Shirts

Direction Générale des Douanes et Droits Indirects Requirements for T-Shirts

Direction Générale des Douanes et Droits Indirects requires that T-Shirts imports meet specific labeling and marking requirements, including the use of CE marking and OEKO-TEX certification, as well as labeling with fiber composition and care instructions in French.

De Minimis Threshold

The de minimis threshold for T-Shirts imports into France is 22 EUR, below which no duties are payable, but this does not exempt the importer from compliance with other regulatory requirements.

Frequently Asked Questions About T-Shirts Import Duty from United States to France

What is the duty rate for T-Shirts imports from the US to France?

The duty rate for T-Shirts imports from the US to France is 12%. This rate applies to all T-Shirts imports, regardless of value or quantity.

Do I need a certificate of origin for T-Shirts imports?

Yes, a certificate of origin is required for T-Shirts imports from the US to France, to certify the country of origin.

What is the de minimis threshold for T-Shirts imports into France?

The de minimis threshold for T-Shirts imports into France is 22 EUR, below which no duties are payable.

Do I need to comply with any labeling requirements for T-Shirts imports?

Yes, T-Shirts imports into France must comply with specific labeling requirements, including the use of CE marking and OEKO-TEX certification, as well as labeling with fiber composition and care instructions in French.

Can I use a bonded warehouse to defer duty payments on T-Shirts imports?

Yes, entrepôts douaniers, or bonded warehouses, can be used to defer duty payments on T-Shirts imports, allowing for storage and processing of the goods before payment of duties.

Are there any preferential tariff programs available for T-Shirts imports from the US to France?

No, there are no preferential tariff programs available for T-Shirts imports from the US to France, meaning that the standard 12% duty rate applies to all imports.

Rates are based on 2026 tariff schedules. Verify with a licensed customs broker before making import decisions.