Information for private individuals - Gifts Sent by Mail
Private individuals in France may receive free of duty and taxes a gift mailed from a foreign country, if the total shipment’s value (merchandise’s value + shipment’s cost + shipment’s insurance) does not exceed €45.
Gifts that exceed this amount will be subject to duty and taxes based upon their entire value; there is no €45 deduction for gifts sent from abroad.
The Postal form for the customs clearance (available in any United States Post Office) should be filled out by the sender then joined to the package.
The merchandise sent should be totally free for the French recipient and only for private use (no commercial transaction).
[*KNOW BEFORE YOU SEND OR RECEIVE*]:http://www.douane.gouv.fr/articles/...