As from 1 March 2026, France has introduced a new tax on “small parcels” applicable to imports of goods contained in low-value consignments from outside the EU where customs clearance is carried out via an H7 declaration.
This national measure aligns with a broader regulatory trend across the EU. At the EU level, a fixed customs duty of EUR 3 per item on e-commerce parcels valued below EUR 150 will apply as from 1 July 2026 to protect the competitiveness of EU businesses by levelling the playing field between e-commerce and traditional retail, and a new customs handling fee is expected to take effect on 1 November 2026 (for prior coverage, see the item in the Bytes column of the January 2026 Indirect Tax News). Collectively, these developments point to a sustained increase in the cost of importing low value consignments from third countries.
In a notice published on 26 February 2026, the French customs authorities outlined the implementation rules for the new small parcel scheme. This measure—which is distinct from customs duties and VAT—applies to imports from third countries into mainland France, Monaco, Guadeloupe, Martinique and Réunion. Key features include:
In a rapidly evolving regulatory landscape, e-commerce operators, platforms, logistics providers and importers should assess the financial and operational impact of these new charges. This includes reviewing customs processes, updating tax and ERP settings, and adjusting pricing and supply chain models to account for the increased cost of importing low-value consignments.
David Hirsch
Andréa Lopes
Billel Tazamoucht
BDO in France
This national measure aligns with a broader regulatory trend across the EU. At the EU level, a fixed customs duty of EUR 3 per item on e-commerce parcels valued below EUR 150 will apply as from 1 July 2026 to protect the competitiveness of EU businesses by levelling the playing field between e-commerce and traditional retail, and a new customs handling fee is expected to take effect on 1 November 2026 (for prior coverage, see the item in the Bytes column of the January 2026 Indirect Tax News). Collectively, these developments point to a sustained increase in the cost of importing low value consignments from third countries.
Scope of the French Small Parcel Tax
In a notice published on 26 February 2026, the French customs authorities outlined the implementation rules for the new small parcel scheme. This measure—which is distinct from customs duties and VAT—applies to imports from third countries into mainland France, Monaco, Guadeloupe, Martinique and Réunion. Key features include:
- Taxable event: Importation of goods declared via an H7 declaration.
- Taxpayer: The person liable for import VAT.
- Amount: EUR 2 per item, defined as each tariff heading declared (HS6) in the H7, regardless of the number of units in the consignment.
- Interaction with VAT: Where an import VAT exemption applies, the small parcel tax is not due.
- Compliance obligations: VAT-registered taxpayers in France must declare and pay the tax in an appendix to the French VAT return. Non-VAT registered legal entities and private individuals must pay the tax directly to the customs authorities.
Practical Considerations
In a rapidly evolving regulatory landscape, e-commerce operators, platforms, logistics providers and importers should assess the financial and operational impact of these new charges. This includes reviewing customs processes, updating tax and ERP settings, and adjusting pricing and supply chain models to account for the increased cost of importing low-value consignments.David Hirsch
Andréa Lopes
Billel Tazamoucht
BDO in France