French Customs has provided clarity on the introduction of a new tax on small packages to be included in the French financial budget law for 2026. This measure, officially referred to as the “taxe sur les petits colis,” will take effect on March 1, 2026, and aims to gain more control over the massive influx of cheap import shipments from countries outside the European Union.

What does the new tax entail?

The new French regulation targets low-value goods, under €150, shipped to France from countries outside the EU. Unlike regular import duties and VAT, this tax is specifically intended for shipments falling under the H7 simplified customs declaration scheme.

The tax applies per item in the package, with a rate of approximately €2 per item. The rate is levied at the time of import, and the taxable party is the party that also bears the VAT obligation under the H7 declaration. The measure applies to all import flows from non-EU countries to France, including B2B, B2C, and C2C shipments.

Exceptions apply to shipments within some EU territories and certain overseas territories such as Mayotte and French Guiana.

European context: uniform rates from July

At the same time, European Union member states have agreed on new customs rules for small import parcels applicable throughout the EU. From July 1, 2026, the exemption from import duties for packages with a value under €150 will be abolished. Until a modern European customs system is fully operational, a temporary fixed customs duty of €3 per item category will be applied to small packages sent directly to consumers in the EU.

In practice, this means that a package containing several different items could cost more than €3 in import duties, as each different product is taxed separately.

Why these changes?

The new tax and the European measure are a response to the strong growth of cheap online purchases from countries outside the EU, which lead to billions of small shipments per year. Until now, these shipments were often exempt from import duties. According to European authorities, this creates unfair competition for European sellers and puts extra pressure on customs controls.

What does this mean for consumers and webshops?

Consumers ordering online from sellers outside the EU can expect additional costs upon receipt of their package. The new tax is in addition to existing import duties and VAT.

For webshops and logistics service providers, this means processes must be adapted to correctly apply the new rules and to communicate transparently about additional costs to customers. Clear information in advance prevents surprises upon delivery and contributes to a better customer experience.

What Does this Mean for your Supply Chain?

International regulations are changing rapidly. For companies active in e-commerce or international trade, it is essential to translate these developments into their logistics processes and cost structures in a timely manner.

At Van der Helm Logistics, we follow these types of changes closely. Our customs specialists and supply chain experts continuously analyze what new laws and regulations mean for your import flows, lead times, and costs. This way, we ensure you are not faced with surprises but maintain control over your international logistics.

Would you like to know what this measure means specifically for your shipments to or via France? Our specialists would be happy to help you.