France Introduces New 2€ Item Tax on Low-Value Parcels

This week, France officially adopted its 2026 budget, introducing a new €2 flat-rate administrative charge on all parcels valued under €150 arriving from outside the EU. This measure, aimed at levelling the playing field for local businesses, means cross-border merchants must now factor in additional costs for every low-value shipment entering the French market. Here’s how the new charge works.

INTRODUCTION

France actively supports the European Commission's initiative to introduce a levy as part of the customs union reform and wishes for its rapid implementation.

While awaiting this lasting European solution, the present article 22 of the French Tax bill 2026 introduces a temporary tax of 2€ per item (excluding VAT) on low-value items intended for individuals.

This measure aims to improve the management of item flows that are currently insufficiently controlled and which have multiple effects on our economy. It will also increase the resources available for their control.

START & TERMINATION DATE

The new tax will take effect on March 1, 2026, and will remain in place until the corresponding EU levy enters into force. In any case, it will end no later than December 31, 2026.

SCOPE Of THE Tax

The tax applies to all types of non-EU imports except those covered by EU VAT exemptions (exemptions on customer to customer shipments of €45 and exemptions on commercial shipments to French overseas departments and regions of €22).

The tax applies to each parcel with a custom value lower than 150€ at the time of importation, at a rate of €2 per HS6 code item contained in the parcel.

The tax applies to non EU imports into France metropolitan area, Monaco, Guadeloupe, Martinique and Réunion. Mayotte, French Guiana, and Saint Martin are out of the scope.

TAXABLE PERSON

The person liable for the tax is the person liable for the import VAT linked to the H7 custom declaration submitted for the custom clearance of the goods.

Find below a list of the taxable person depending on the import scheme used:

TAX DECLARATION & PAYMENT 

Depending on the tax scheme used to import the goods within France and then on the taxable person, the way of declaring and paying the tax will be different:

IF GLOPAL IS Taxable person

Glopal will declare this new tax on its French VAT declaration (specific 3310–A–SD appendix form of the main VAT return) on a monthly basis, and accordingly do the payment related to the amount due.

IF MERCHANT IS Taxable person

If you, the merchant, are registered in France for IOSS purposes, you must declare and pay the new tax under the same process as the one described above for Glopal, acting as the liable person.

If you are registered in another EU country for IOSS purposes, you must register for VAT purposes in France (with potential need of a fiscal representative) and then be able to declare the new tax under the same process as the one described above for Glopal acting as the liable person. Reach out to us if you need help!

IF BUYER IS Taxable person

In this scenario you sell the goods under incoterm DDU/DAP and indicate that the importer of record is the private buyer in France. In this case, the French Custom authorities are in charge of the collection of the import VAT from the buyer during the custom clearance process. In practice, the carrier will contact the buyer to collect the import VAT, the new tax and any applicable duty.

COMBINATION OF NEW TAX AND IMPORT VAT

For import of goods outside the IOSS regime, the new tax must be included in the VAT taxable basis value of the article.

For import of goods within the IOSS regime, as the trigger event of the new tax is posterior to the one of the distance sale VAT on the initial transaction between the merchant (you) and the buyer, two different scenarios can apply:

• If the taxable person for VAT in France includes the new tax in the retail price to the buyer = then the tax must be included in the VAT taxable basis.
• If the taxable person for VAT in France does not include the new tax in the retail price to the buyer = then the tax must be excluded from the VAT taxable basis.

GLOPAL IS HERE TO HELP YOU

Navigating these new French tax regulations doesn't have to stall your international growth. Glopal provides the automated compliance tools you need to keep shipments seamless, and our team is here to help if you have any questions or need extra support.

Contact us now!