E-commerce

French tax on small packages replaced by a European customs duty

Publié le 01 juillet 2026 - Public Service / (Prime Minister)

The French tax on imports known as the « tax on small packages » is suspended as of 1er July. It was set up on the 1ster March 2026. This suspension follows the entry into force of a new European flat-rate customs duty, applicable to all parcels with a value of less than or equal to €150 entering the market.

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On 12 December 2025, the Council of Europe announced the implementation of measures to deal with the influx of « small parcels » into the EU. In a press release, the Council emphasized that these low-value packages are not subject to customs duties, ‘a problem which leads to unfair competition for the UE’s sellers and raises environmental concerns’.

Thus, from 1er July, a flat-rate customs duty of €3 applies to all imported packages with a value of €150 or less ; this tax applies to all goods entering the market and sold by non-European traders.

This customs duty of 3 € is applied to each category of articles present in a package. For example, if a package contains 2 toys, 1 coat and 2 bottles of perfume, the total amount of customs duties for this package is €9 (3 different categories of items in the package). And if a package contains 3 t-shirts and 1 pair of trousers, the total amount of customs duties is €6 (2 different categories of items in the package).

Item categories are defined from the European Combined Nomenclature.

Please note

These new tariffs are paid by platforms and vendors who ship goods within the EU via distance selling.

The Government has announced that the national small parcel tax shall be suspended as from 1 July, as a consequence of the introduction of these new customs duties at European level. That tax had been implemented on march 1, 2026.

Please note

In addition to the new customs duties, a European management fee will also be applied to ‘small consignments from distance trading’ from 1er November 2026. This fee must:

  • contribute to covering the costs of customs controls and monitoring;
  • assist customs authorities in managing the increasing volume of parcels entering the EU.

The details of this fee, which is applied at European level, are due to be clarified shortly.

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