France Introduces a Customs Handling Fee on Low-Value Imports

France will introduce a new customs handling fee on low-value goods imported from outside the EU as of 1 March 2026. The measure, commonly referred to as the “taxe sur les petits colis”, is designed as an administrative customs processing charge and is separate from VAT and customs duties.

The change will directly affect online sellers, marketplaces, and logistics operators shipping goods into France under simplified import procedures.

What is changing from 1 March 2026?

From 1 March 2026, a €2 handling fee per tariff classification (HS line) will apply to certain low-value imports into Mainland France, Guadeloupe, Martinique, Réunion and Monaco.

The fee applies where:

• The value of the goods is €150 or below, and
• The goods are declared under the simplified customs procedure H7.

This fee is expressly positioned as a customs processing charge, not a tax on consumption. It is therefore distinct from both import VAT and customs duty.

How to Calculate the Fee

The most important operational detail is that the €2 fee is charged per tariff classification in the customs declaration, not per shipment.

This means that:

• A parcel containing goods falling under multiple HS codes may trigger multiple €2 charges.
• The customs declaration structure will directly affect the total cost.

For businesses shipping bundled or mixed-product consignments, tariff classification management will become particularly important.

Duration of the Customs Measure

The French handling fee is described as temporary.

It is expected to remain in place until a broader EU-wide handling fee regime is introduced, which is anticipated by November 2026, and at the latest 31 December 2026.

Businesses should therefore treat this as an interim national measure within the wider EU customs reform landscape.

Who is Liable?

The liability rules for the €2 handling fee are aligned with the rules applicable to import VAT. In principle, the person liable for import VAT is also liable for the small parcel tax.

However, the declaration and payment mechanism depends on both the type of transaction and the VAT status of the liable person.

B2C e-commerce shipments (commercial sales to consumers)

For online sales to private individuals, liability depends on how import VAT is handled by the seller or marketplace.

The seller or the deemed supplier platform is liable where:

• The seller or platform is registered under the Import One Stop Shop (IOSS).
• The platform facilitating the sale is liable for import VAT.
• The seller has opted to be liable for import VAT.
• The seller operates a dropshipping model with a reduced VAT import taxable base.

Outside these situations, the consignee (the consumer) is liable for the fee. In such cases, as with import VAT, the registered customs representative (RDE) handling customs formalities will collect and remit the fee to the customs authorities.

B2B shipments (commercial imports between taxable persons)

For imports between businesses, the importer (the operator carrying out the import) is liable for the fee, in line with the import VAT position.

C2C shipments (non-commercial consignments between private individuals)

For private consignments, the consignee is liable where the declared value exceeds €45. When the declared value is below €45, the import is exempt from this fee.

How Is the Fee Collected?

The authority to which the fee must be declared depends on whether the liable person is VAT-registered.

• If the liable person is VAT-registered (assujetti à la TVA), the fee must be declared to the French tax authorities (DGFIP) .
• If the liable person is not VAT-registered or is exempt from VAT registration, the fee must be declared and paid to the French customs authorities (DGDDI) .

The amount of the fee due is indicated directly on the customs declaration (H7).

In addition, economic operators registered under IOSS may opt to receive monthly automated statements by email showing the tax amounts calculated from the H7 declarations. To receive this data, prior digital registration with the French authorities is required .

Learn more about this tax.