Creation of a tax on small packages

Article 82 of the Finance Law for 2026 introduces a ‘small parcel tax’ which aims to increase the delivery price of goods contained in low-value consignments. The aim is to encourage consumers to reduce impulse purchases of very cheap products, particularly in the area of fast-fashion.

How does the small parcel tax work?

The small parcel tax (TPC) is different from customs duties and VAT.

It will apply to merchandise items contained in shipments of less than €150 that come from countries outside the European Union, destined for France, Martinique, Guadeloupe and Reunion and Monaco.

This tax is €2 per item. As indicated the list of Questions and Answers on the Tax on small customs parcels.gouv.fr, an article of goods, within the meaning of the tax, corresponds to a category of goods. Thus, if a package contains 3 pants and 2 shirts, the amount of the tax due will be 4 € (2 € for the category “pants” and 2 € for the category “shirt”).

In the case of a sale from a trader to an individual, the tax is payable by the seller or the e-commerce platform. For all other situations, see the dedicated FAQ.

This tax comes into effect on the 1st^er March. It is transitional and is expected to disappear by 31 December 2026, when an equivalent EU tax will take over.