France – Online sales: Fee on Small Parcels Imported Outside the EU

The French Government proposed introducing a “handling customs levy” to process low-value parcels from outside the EU. The introduction of this measure has already received the Senate’s green light and is now pending approval by the National Assembly as part of the Finance Law 2026. 

The tax on small parcels from outside the EU is a measure intended to “tax” online purchases of low-value goods originating from non-EU countries. The influx of law-value parcels is rapidly increasing, and domestic retailers are losing market share.

Foreign online vendors, as well as e-commerce marketplaces that facilitate overseas sales of low-value consignments, are the main beneficiaries of customs relief measures applicable to low-value imports. French customs authorities are already overwhelmed by the continuously growing number of small parcels, and this measure proposed by the government is also seen as a fair retribution for the customs work. 

The government proposed a fee of EUR 2 per item; while the Senate refused it, and increased the customs fee to EUR 5. If the proposed measure receives the green light also from the National Assembly, it will produce the following effect: 

• It will applyto each imported item, regardless of customs duties and VAT, when the simplified declaration (H7) is used.
• The tax applies to all import flows (B2B, B2C, C2C) and is applicable in metropolitan France, Monaco, Martinique, Guadeloupe, and Réunion, excluding exempt territories (French Guiana and Mayotte).

France is looking to strengthen its customs framework for low-value imports. The numbers are growing, the costs for customs officials are rising, and the uneven playing field between local retailers and foreign online vendors is widening. This measure will serve as a protective measure. 

Compliance duties for e-commerce merchants will change, administrative work will increase, and prices will likely rise. Online retailers, are you preparing for this important change?