When you import a second-hand vehicle from Germany to France, it is considered new for the French State, because it is a first French registration. The imported used vehicle is therefore subject to the bonus / penalty rule, but a reduction in the penalty rate applies. Explanation.
Simulator set up by the Public Service to calculate your ecological penalty tax:
https://www.service-public.fr/simulator/calcul/cout-certificat-immatriculation if you are unable to calculate your eco-tax or have any doubts about the result found:
CONTACT OUR SALES DEPARTMENT