Article 34 of the French Customs Code
1. On importation, customs duties are levied according to the origin of the goods, except where special provisions for the granting of preferential tariffs are laid down by international commitments in force. 2. Natural products originate in the country where they were extracted from the soil or harvested. Products manufactured in a single country, without the addition of materials from another country, originate in the country where they were manufactured….