The Sophie la girafe case: The myth of « Made in France » put to the test by customs rules

Published 27 May 2026 · 4 min read

It is an earthquake in the world of childcare, but above all a resounding textbook case for customs and Supply Chain professionals. The iconic Sophie la girafe, a symbol of the French toy for decades, is currently in the crosshairs of the justice system. This scandal proves once again that customs is not a subject to be ignored.

The Illusion of « Made in France » Facing Customs Reality

For the general public, the « Made in France » label guarantees that a product has been entirely designed and assembled on the territory. For customs, the reality is infinitely more technical. Today, very few industrial products are 100% local. This is where the concept of non-preferential origin, defined by the Customs Code, comes into play.

⚠️ Key customs note: According to Articles 59 to 63, to determine the non-preferential origin of a product when it involves several countries in its manufacture, it is necessary to consider the last country where processing took place. It is the nature of the operation carried out in this last country that will determine the non-preferential origin: the product must indeed undergo what is called a « substantial » transformation there.

The Grey Area of « Substantial » Transformation

It is on this grey area that many manufacturers play. Is the importation of Asian components (molds, whistles, pre-treated rubber) followed by a simple assembly or finishing in France enough to confer French origin? For customs, depending on the products, certain operations deemed « minimal » (such as, for example: packaging, affixing labels, or a simple fitting) are never taken into account to validate the origin of the product.

The Danger of « French Washing » and the Importance of Auditing

The DGCCRF investigation highlights the danger of « French washing ». If a manufacturer optimizes their production in Asia to reduce production costs, they must have absolute transparency regarding the nature of the operations carried out in France if they wish to use the « Made in France » argument. The discrepancy between Vulli’s marketing communication (highlighting 100% French artisanal know-how) and the reality of its manufacturing bill of materials is at the heart of the suspected offense.

What Customs Operators Should Do Right Now

For companies, the lesson is clear. Customs origin demands absolute rigor at every link in the chain.

1. Align Marketing and Compliance

This scandal serves as a reminder of a golden rule: the marketing department must never affix a statement of origin without aligning with its customs compliance.

2. Audit End-to-End Traceability

It is imperative to audit the end-to-end traceability of your Supply Chain.

3. Collect and Analyze Evidence

This involves collecting supplier documents, analyzing tariff classification shifts during assembly, and calculating local added value.

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Frequently Asked Questions

Why is the company Vulli (Sophie la girafe) under investigation?

The relocation of a significant part of its production to China was revealed in early May 2026, triggering an investigation by the DGCCRF for « deceptive commercial practices ». The suspected offense relies on the discrepancy between its 100% French marketing communication and the reality of its manufacturing.

What is non-preferential origin?

Defined by Articles 59 to 63 of the Customs Code, non-preferential origin is determined by looking at the last country where a product underwent a « substantial » transformation when its manufacture involves multiple countries.

Is simple assembly in France enough to get the « Made in France » label?

No, not always. For customs, operations deemed « minimal » such as packaging, affixing labels, or a simple fitting are never taken into account to validate the origin of the product.