France - Importing your goods
As of July 1, 1993, there is free movement of capital and goods within the Eurpean Community. Tax and customs formalities related to crossing the intracommunity borders are removed. You can buy your goods in another member state of the European Community without limitation of quantity or value. Your goods are paid inclusive of tax, at the rates of the country of purchase. Merchandise purchased by correspondence and new cars are subject to VAT in the country of delivery.
Forbidden and restricted items
Some items need a special authorization in order to be brought in the country even if you're already in E.U. Such is the case for weapons, endangered animals, certain foods and drugs. As this is an area where changes are common, it's best to refer directly to the sources to have the latest and correct information (website from the France Embassy in english: http://www.ambafrance-us.org/intheus/customs/cover2.asp).