A hefty EU-wide tariff on Russian energy imports could prove more efficient than an outright ban although even a full embargo would have a limited impact on most countries, France’s economic analysis council said on Monday, Reuters reports.

While a full embargo would be "manageable" for EU economies, the cost would vary widely, hitting Lithuania, Bulgaria, Slovakia, Finland, Czech Republic the hardest, the Conseil d'Analyse Economique, which is attached to the French prime minister's office, said.

"It (a tariff) could allow the small but most exposed countries ...to continue to access some Russian gas imports while drying up imports to larger and less exposed countries that are more able to substitute away from Russian imports," the council said in a study.

For example, a 40 percent tariff could reduce the impact on countries most exposed to energy imports from Russia to between a quarter and a third of the impact of a direct embargo, the study found.

The Baltic states and Poland are pushing for a complete halt to energy imports from Russia, while Germany is resisting. Berlin, however, said it is gradually moving toward an embargo.

The Conseil d'Analyse Economique said that a full energy ban could on average cause a loss of gross national income of 0.2-0.3%, working out to 100 euros ($110) per adult.

In Germany, the EU's biggest economy, the hit to gross national income could range from as little as 0.3% to as much as 3%, the council said.

France, the bloc's second-biggest economy, would be among the countries least impacted with an economic loss of 0.15-0.3% as it is far less dependent on Russian energy imports.