Certain goods are completely prohibited from online sale, including child pornography, counterfeit goods or tobacco. Others are subject to restrictions (plant protection products, endangered species, etc.).

Depending on whether the product ordered comes from a European Union (EU) country or not, you may have to pay taxes, including value added tax (VAT) and customs duties. In the majority of cases, these taxes will be requested upon receipt of the package by the carrier (e.g. La Poste, Chronopost, Fedex, TNT, etc.).

If your purchase comes from countries located in the European Union:

If the reception is made in metropolitan France, you will not pay customs duties. You will pay value added tax (VAT) at the time of purchase, generally at the rate in force in the country of the merchant.
As an individual, you purchase All Taxes Included (TTC) products, including downloaded products, such as software or musical works. On the Internet, the merchant charges VAT at the rate in force in the Community country hosting the site.

If the parcel is received in an overseas department (DOM), including from the metropolis, you will have to pay:

• VAT from the first euro;
  (the value added tax is provisionally not applicable in the departments of Guyana and Mayotte Article 294-1 of the CGI).

and

• dock dues and regional dock dues.

If your purchase comes from countries outside the European Union:

In metropolitan France, the receipt of goods from a country outside the European Union is subject to:

• VAT (and other national taxes) from the first euro

and

• any customs duties if the value of the order is greater than 150 euros.

In the case of receipt of the package in a DOM, there will be collection:

• VAT from the first euro;
  (the value added tax is provisionally not applicable in the departments of Guyana and Mayotte Article 294-1 of the CGI).

and

• dock dues and regional dock dues;

and

• any customs duties if the value of the order is greater than 150 euros.