As of 1 March 2026, France has introduced a new €2 tax per item contained in low-value parcels, as confirmed by the French Customs Authorities on 12 February 2026. This measure targets goods imported from outside the EU and aims to finance and strengthen customs control capacities in response to the growing volume of parcel flows.
Key points at a glance
From 1 March 2026, a €2 tax per article applies to parcels valued below €150 and cleared in France under the H7 customs declaration.
The tax:
Applies to goods shipped from non-EU countries
Covers deliveries to Metropolitan France
Is payable by the import VAT declarant named in the H7 declaration, with declaration and payment made to the French tax authorities (DGFiP)
Who is affected?
Businesses registered under IOSS in any Member State of the EU
French VAT-registered businesses operating outside IOSS
In practice, any company (IOSS or non-IOSS) clearing low-value goods in France via the H7 declaration.
For more detailed guidance, you can consult the article “Taxe sur les petits colis : point d'information sur sa mise en œuvre” published on the official website of the French Directorate-General of Customs and Indirect Taxes (DGDDI).
EU context and upcoming changes
How does this differ from the EU measure?
The French €2 tax is separate from the future EU-wide €3 charge on low-value parcels (below €150), which will apply from 1 July 2026
The French measure will remain applicable until the entry into force of the EU handling fee mechanism, currently planned for November 2026
The EU handling fee system is a different mechanism from both the French €2 tax and the €3 EU charge
At EU level:
The €3 charge aims to remove the competitive advantage currently enjoyed by certain distance selling operators
The future handling fees are intended to compensate customs authorities for the increased administrative costs resulting from the significant rise in low-value parcel volumes
In short, the €2 French tax is a temporary national measure ahead of wider EU reforms, meaning further changes are expected later in 2026.
If your business ships low-value goods into France or the European Union, now is the time to review your VAT and customs setup. Contact RM Boulanger to assess the impact and ensure your compliance from 1 March 2026.
