International destination listing

Refer to France. In addition these restrictions:

• antibiotics
• articles of human hair
• articles of stone, plaster, cement, asbestos, mica or similar materials
• artificial flowers
• ceramic products and glassware
• dairy products
• fruits & vegetables
• saps & vegetable extracts
• bees, leaches and silkworms
• feathers and down
• honey
• raw leather and furskins
• bird eggs
• individually packed meat
• cereals
• poultry carcasses
• corn
• nuts
• products made of straw, including baskets and wicker
• products of animal origin
• pesticides
• oil seeds
• sugar and confectionery
• vitamins
• wood and articles of wood
• works of art, collectors’ pieces and antiques
• yarn, felt, twine and rope.

Prohibited Items

In addition to items considered non-mailable matter, the following are prohibited:

• aerosol sprays
• all items prohibited by France
• animals, living or dead
• antiques
• blank ATM cards, counterfeit banknotes and fictitious stamps
• credit card blanks
• currency
• drugs, non-prescription
• eggs for hatching
• explosives, matches and pyrotechnic products
• furs
• gambling devices
• hides and skins
• ivory
• jewellery
• liquor
• magnetized materials
• seeds / soil
• sugarcane plants or parts
• toiletries
• toys for children under 36 months
• waste from the food industry.

Documentation Required

Information regarding Customs can be found in "Customs Requirements" of the Canada Postal Guide.

Any other required documentation is the same as for France.

Value Added Tax (VAT)

The Import One-Stop-Shop (IOSS) is a program that allows the seller to collect the Value Added Tax (VAT) at the time of purchase, rather than have VAT collected by the recipient at the time of delivery. Under the IOSS program, VAT is remitted monthly by the seller directly to the European Union (EU) tax authority using an online portal. The IOSS can only be used for shipments with a value of less than €150. For shipments over €150, there are no changes to the collection of VAT, duties or other applicable fees on imported goods. The IOSS program also cannot be used for goods subject to excise duties (such as tobacco or alcohol) or gifts. More information on the program can be found here.

In order to register for an IOSS number, a business must have an address in one of the EU member states or hire an IOSS intermediary. If you sell through an online shipping platform or marketplace, you can contact them to see if they are registered for the IOSS program and have their own IOSS number.

If using the IOSS program, the IOSS number must be included when creating the electronic shipping label, entered in the “Tax ID” field (sender.identification.reference). This will allow for the number to be sent electronically. If the number is not present in the electronic data, VAT may be collected from the recipient at the time of delivery. The following Canada Post shipping systems can be used to capture and transmit the IOSS number:

• EST Desktop 2.0
• SnapShip
• Shipping Manager

The IOSS number cannot be transmitted electronically when using a retail location. IOSS numbers start with IM, followed by 10 numeric digits (ex: IM0123456789). When using the IOSS program, a minimum 6-digit Harmonized System (HS) code is required. To find the right HS code, visit the Canada Post HS Lookup tool.