Thee are currently no duties or quotas on imports from France due to this investigation.

On July 10, 2019, USTR initiated an investigation into the Digital Services Tax (DST) under consideration by France. On December 2, 2019, USTR concluded that France's Digital Services Tax is unreasonable, discriminatory, and burdens U.S. commerce.

USTR had originally proposed to impose additional tariffs of up to 100 percent on products of France to be drawn from a list of 63 tariff subheadings with an import value of about $2.4 billion. Following public comments and further review, USTR had determined to impose a 25 percent additional tariff on 21 tariff subheadings with an import value of about $1.3 billion.

However, on January 7, 2020, USTR announced that they would not impose the above additional duties on products of France, scheduled to take effect January 6, 2021. These duties are suspended indefinitely. 

France is one of the 130 countries that have joined the OECD two-pillar plan anounced July 2021 to reform international taxation rules. The plan aims to ensure that large Multinational Enterprises pay tax where they operate and earn profits, while adding certainty and stability to the international tax system. Participants have set an October 2021 deadline for finalizing the remaining technical work, and a plan for implementation in 2023.

Product Lists

Please note we are unable to provide this list in Excel. Every attempt has been made to ensure the accuracy of this list. However, we recommend that you contact us with issues or questions and that you refer to the original Federal Register notice or CSMS messages for official information.

Official Documents


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