France – Small Parcel Fee on E-Commerce Imports from 2026

The French government is moving forward with its plan to introduce the so-called “tax on small parcels”. On February 2, 2026, France Parliament adopted Finance Bill 2026, where in the lines of the Article 22, we can find the provision that mandates the imposition of the “handling fee” in the value of EUR 2 for each non-EU import of low-value goods. 

Timeline

Effective March 1, 2026, a small parcel fee of EUR 2 will apply to all low-value imports entering the EU. 

Scope of New Measure

Small parcel fee or customs handling fee, most plainly should be seen as the customs management fee, which the customs shall levy on all low-value imports coming from outside the EU(threshold less than EUR 150). This customs management fee should be payable on a per-product type basis for the consignment. 

The small parcel fee shouldn’t be confused with customs duty, import tax, or other duties. It applies to low-value consignments subject to a simplified customs declaration (type H7). 

Small Parcel Fee should be processed in the following manner: 

• It applies to all types of low-value imports from outside the EU, excluding only the listed types of transactions between France mainland and overseas departments 
• It should be applied per line on the declaration(per product classification), with a fixed rate of EUR 2 per line 
• The person liable for reporting and paying the fee is the person liable to remit import VAT under the H7 declaration 
• The customs management fee (small parcel tax) shall take effect on March 1, 2026. It should be applicable until the entry into force of the EU-wide customs handling fee scheduled for November 2026. 

The Finance Bill 2026, adopted by Parliament, still awaits final approval from the Constitutional Court before it can be enacted.