Customs paperwork explained
Why customs documents matter for imports and exports
Customs documents are the official record of what you are moving across a border, who owns it, where it comes from and how much it is worth. When you import into or export from France, these papers allow customs authorities to calculate duties and taxes, apply any restrictions, and confirm the goods are legal to move. Without complete and accurate paperwork, a shipment can be held at the border, incur storage charges, or be returned to the sender.
For a small business or an individual shipper, the paperwork can feel like the least visible part of a delivery, yet it often decides whether goods arrive on time. A well-prepared file means the declaration can be processed quickly, sometimes automatically. A file with a missing value, an unclear description or a mismatched quantity may be flagged for manual checks, and each check adds delay.
It also helps to remember that documents serve more than one reader. The carrier uses them to load and route the goods, the customs office uses them to assess duty, and your own accounting team uses them to reconcile invoices and reclaim VAT where allowed. Treating the paperwork as a single connected set, rather than isolated forms, makes the whole chain smoother and easier to audit later.
Core documents you need to import into France
The foundation of most import files is the commercial invoice. This states the buyer and seller, a clear description of the goods, quantities, unit prices, total value, currency and the agreed delivery terms (commonly written as Incoterms such as DAP or DDP). Customs relies heavily on this document to establish the value on which duty and VAT are charged.
Alongside the invoice you usually need a packing list, which breaks down how the goods are packed: number of cartons or pallets, weights and dimensions. This lets the carrier and customs match the physical shipment to the paperwork. A transport document is also required, and its form depends on the mode: an air waybill for air freight, a bill of lading for sea freight, or a CMR consignment note for road transport within and into Europe.
Depending on the product, you may also need a certificate of origin, which proves where the goods were made and can affect the duty rate under trade agreements. Certain goods require extra permits or certificates, for example health certificates for food, phytosanitary certificates for plants, or conformity documents for electrical equipment. Finally, the import declaration itself is lodged electronically with French customs. Gathering these before the goods arrive prevents last-minute scrambles when the shipment is already at the port or airport.
Core documents you need to export from France
Exporting from France mirrors much of the import process but from the sending side. Again the commercial invoice and packing list form the core, and they must match exactly what is being shipped. An export declaration is filed with French customs so the departure of the goods is officially recorded, which is important both for statistics and for VAT purposes, since exports outside the EU are generally zero-rated for VAT when properly documented.
A transport document is needed to move the goods, and for shipments outside the European Union you should confirm whether the destination country requires a certificate of origin or specific product certificates. Many countries have their own import controls, so a document that is optional for one destination may be mandatory for another. Checking the buyer's requirements early avoids goods being refused on arrival.
For controlled items, such as certain technology, chemicals or dual-use goods that have both civilian and military applications, you may need an export licence. It is worth confirming the status of your product before quoting a delivery date, because licence applications take time. Keeping a copy of the departure confirmation, sometimes called proof of exit, is essential evidence for your accounts and for any VAT exemption you claim.
Understanding the EORI number and commodity codes
Two pieces of reference data appear on almost every customs document: the EORI number and the commodity code. The EORI, which stands for Economic Operators Registration and Identification, is a unique number that identifies your business to customs authorities across the EU. Any business trading goods with countries outside the EU needs one, and in France it is linked to your existing business registration. Without it, you cannot lodge a declaration, so applying early is a sensible first step before your first shipment.
The commodity code, also called an HS code or tariff code, classifies exactly what your product is. It is a numeric code, structured from broad categories down to very specific items, and it determines the duty rate, the VAT treatment and whether any restrictions or licences apply. Choosing the correct code is one of the most important decisions in the whole process, because an incorrect code can lead to underpaid duty, penalties, or delays while customs seeks clarification.
For example, a cotton T-shirt, a wool sweater and a synthetic jacket all fall under clothing but carry different codes and potentially different duty rates. When you are unsure, describe the product in detail, note its material and function, and consult the official tariff database or ask a broker. Once you have confirmed a code for a product you sell regularly, record it so future shipments stay consistent.
How to prepare and check your customs declaration
The declaration is where all your documents come together into a single electronic filing. Before submitting, work through the details methodically. Confirm the buyer and seller names and addresses match the invoice, check the commodity code against the product, and verify that the declared value includes everything customs expects, such as the goods themselves and, depending on the terms, freight and insurance.
A practical habit is to cross-check three numbers across your documents: quantity, weight and value. The quantity on the invoice should equal the quantity on the packing list and the declaration. The weight on the packing list should match the transport document. The value on the invoice should match the value declared. Discrepancies between these figures are among the most common reasons a shipment is stopped.
Also confirm the Incoterms, because they define who is responsible for duty, transport and insurance, and they influence how value is calculated. If your terms are DDP, you as the seller are handling import duties; if they are EXW, the buyer takes on much more. Getting this wrong can lead to unexpected bills for one party. Keep a simple checklist and run every shipment through it, so nothing depends on memory alone.
Common mistakes that cause delays at customs
Most delays come from small, avoidable errors rather than serious violations. Vague product descriptions are a frequent culprit: writing 'parts' or 'gifts' tells customs nothing, whereas 'stainless steel brackets for shelving, 200 units' allows quick classification. Undervaluing goods, whether deliberate or accidental, invites inspection and possible penalties, so always declare the true transaction value.
Mismatched documents cause repeated problems. If the invoice shows 500 units but the packing list shows 480, an officer must resolve the difference before releasing the goods. Missing an EORI number, using an outdated commodity code, or forgetting a required certificate for controlled goods will all stop a shipment. Currency confusion is another trap: state the currency clearly and consistently across every document.
Timing mistakes also matter. Submitting a declaration late, or assuming a certificate that takes days to obtain can be arranged overnight, leaves goods sitting in storage that you may have to pay for. The best defence is preparation: assemble the file before the goods move, keep copies of everything, and build a template for products you ship regularly so each new shipment starts from a known-good baseline rather than from scratch.
Working with a customs broker or freight forwarder
Many small businesses choose to work with a customs broker or freight forwarder rather than filing declarations themselves. A broker specialises in customs procedures and can lodge declarations on your behalf, advise on commodity codes, and flag any licences or certificates you need. A freight forwarder arranges the physical transport and often provides customs services as part of the package, which can simplify the whole journey from collection to delivery.
Using a professional does not remove your responsibility for accurate information. You remain the party that knows what the goods are and what they are worth, so you must supply correct descriptions, values and documents. The broker turns that information into a compliant declaration, but a poor input still produces a poor output. Treat the relationship as a partnership where you provide clear facts and they provide procedural expertise.
When choosing a provider, ask how they charge, whether fees are per declaration or bundled with transport, and how they handle queries from customs. It also helps to give them a standing product file with confirmed codes and typical values, so repeat shipments move faster. For occasional shippers, the fee is often worth the time saved and the reduced risk of costly errors.
Where to find official guidance and support
Reliable guidance for trading with and within France comes primarily from the French customs authority, known as la douane, which publishes information on procedures, tariffs and required documents. The European Union also maintains tools for looking up commodity codes and checking duty rates, which are useful when you need to classify a product or estimate costs before committing to a sale.
For destination-specific rules, the customs authority of the importing country is the definitive source, since each country sets its own controls and paperwork requirements. Trade organisations, chambers of commerce and business support services can also help, particularly for issuing certificates of origin or answering sector-specific questions. If your goods fall into a regulated category such as food, plants, chemicals or electronics, the relevant regulator publishes the certificates and standards that apply.
When in doubt, it is better to ask before shipping than to correct a problem afterwards. Keep a short list of your key reference points: the French customs site, the EU tariff tool, your broker or forwarder, and any regulator relevant to your products. Building that reference habit early means each new shipment gets easier, and you spend less time chasing information and more time running your business.
Example
Common customs documents and when they are needed
| Document | Used for | Typically required when |
|---|---|---|
| Commercial invoice | Value, buyer/seller, description | Almost every import and export |
| Packing list | Quantities, weights, packing detail | Almost every shipment |
| Transport document (B/L, AWB, CMR) | Proof of carriage and routing | Every physical movement of goods |
| Certificate of origin | Proving where goods were made | Trade agreements or destination rules |
| Import/export declaration | Official customs filing | All cross-border trade outside the EU |
| Product certificate or licence | Health, safety or control compliance | Regulated or controlled goods |
FAQ
Do I need an EORI number for a single shipment? Yes. Any business moving goods to or from countries outside the EU needs an EORI number to lodge a customs declaration, even for a one-off shipment. It is best to apply before your first trade, as declarations cannot be processed without it.
What happens if I use the wrong commodity code? An incorrect code can lead to the wrong duty being charged, delays while customs seeks clarification, or penalties if underpayment is found. If you are unsure, describe the product in detail and confirm the code using the official tariff tool or with a customs broker.
Can I prepare customs documents myself or do I need a broker? You can file declarations yourself, but many small businesses use a broker or freight forwarder to save time and reduce errors. Even with a broker, you remain responsible for supplying accurate descriptions, values and supporting documents.
Why was my shipment held at customs? The most common reasons are vague product descriptions, mismatched quantities or values between documents, a missing certificate or EORI number, or an unclear declared value. Checking that quantity, weight and value match across all your paperwork prevents most holds.
Do exports outside the EU still need VAT paperwork? Exports outside the EU are generally zero-rated for VAT, but only when you hold proof that the goods actually left, such as a departure confirmation from customs. Keep that evidence with your invoice and export declaration for your accounts.
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