Published on: February 27, 2026 | Article No: 346 | By: @rprasanth_kumar
Starting 1st March 2026, France will introduce a new charge on certain imported goods. Often called the “small parcel tax” (in French, taxe sur les petits colis or TPC), it targets low-value items shipped from countries outside the European Union.
The goal is simple: make ultra-cheap imported products slightly more expensive, especially in sectors like fast fashion, and discourage impulse buying.
If you have any questions, please feel free to use the comments section at the end of this article.
Key Points Summarised:
- A new €2 small parcel tax starts 1st March 2026 in France.
- It applies to items under €150 imported from outside the EU.
- It is charged per item, not per package.
- It is temporary and should end by 31st December 2026.
- It is separate from VAT and customs duties.
- Additional EU-level charges are coming in July and November 2026.
If you import or regularly buy goods from outside the EU, now is a good time to review how these changes might affect your costs.
What is the Small Parcel Tax?
The small parcel tax is a €2 charge per item on certain goods imported into:
- Mainland France
- Martinique
- Guadeloupe
- Réunion
- Monaco
It applies to goods worth less than €150 that come from countries outside the EU. This tax is an additional charge and is separate from:
- VAT (value-added tax)
- Standard customs duties
The main objective is to discourage the purchase of very low-cost imported goods, especially fast fashion products that are often ordered individually at very low prices. By adding €2 per item, the government hopes to reduce high volumes of low-value imports and encourage more responsible consumption.
The measure is temporary. It starts on 1st March 2026 and is expected to end no later than 31st December 2026, when an EU-wide mechanism is scheduled to replace it.
How the Small Parcel Tax works in practice?
The tax applies when the following four conditions are met:
✅ The goods come from a non-EU country.
✅ The total shipment value is under €150.
✅ The goods are declared using a simplified customs declaration (H7 type).
✅ The destination is mainland France, Martinique, Guadeloupe, Réunion, or Monaco.
The key point is that tax is charged per item, not per parcel. For example:
- One package containing 1 item → €2 tax
- One package containing 3 separate items → €6 tax
It applies to all types of transactions:
- B2B (business to business)
- B2C (business to consumer)
- C2C (consumer to consumer)
The person liable for the tax is the same person responsible for import VAT under the H7 declaration. This is often:
- The importer of record
- An online marketplace using the VAT IOSS system
- A customs representative acting on behalf of the importer
If the declarant is not the one legally responsible for payment, they must electronically provide the amount due to the liable party.
Exceptions and Territorial Limits
The new small parcel tax does not apply in every situation.
VAT exemption cases: It does not apply when existing EU VAT exemptions already cover the shipment, including
- Gifts between private individuals (C2C) up to €45.
- Certain commercial shipments to overseas departments (DROM) up to €22
Territorial exclusions: The tax does not apply to imports into,
- Mayotte
- Guyane
- Saint-Martin
It also does not apply to exchanges between mainland France and overseas departments governed by Article 73 of the French Constitution. In addition, imports from certain parts of EU Member States that are outside the EU customs territory are excluded.
In short, the tax mainly applies to imports entering the French part of the EU customs territory, with a few clearly defined territorial exceptions.
What happens next: the EU-level reform
The French small parcel tax is only a temporary solution. At EU level, broader reforms are planned:
- From 1st July 2026, a €3 flat customs duty per item is expected to apply to certain goods under €150, especially those declared through the VAT IOSS system and postal shipments.
- Around November 2026, a similar EU-wide administrative fee system is expected to enter into force.
The French €2 tax bridges the gap between March and the full implementation of the EU framework. For consumers, this means that ordering inexpensive goods from outside the EU in 2026 may involve:
- VAT
- Possible customs duties
- The €2 French small parcel tax (from March 2026)
- A future €3 EU flat duty (from July 2026, depending on the case)
For frequent buyers of low-cost items, these combined measures could noticeably increase final delivery costs.
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DISCLAIMER
Any finance-related information shared is not professional legal, tax, or investment advice. The information provided is of an educational and general nature and is not investment advice within the meaning of Articles L. 321-1 and D. 321-1 of the French Monetary and Financial Code. Investment carries risks of loss and past performance does not guarantee future performance. Please consult a financial advisor for any professional advice.