Product

France - New €2 Tax on Low-Value Imports Now in Effect

Background

France has introduced a new national tax called “taxe sur les petits colis” (TPC) on eligible low-value imports.

The fee applies to shipments being imported into France (including Martinique, Guadeloupe and Réunion) and Monaco from outside of the European Union (EU) customs territory, with a declared value below €150.

For details about the "taxe sur les petits colis", please visit the French Customs Page: Taxe sur les petits colis : point d'information sur sa mise en œuvre | Portail de la Direction Générale des Douanes et Droits Indirects

 

Key Changes (Effective March 1, 2026)

As of March 1, 2026, France and Monaco began applying a tax on non-EU import flows of low value shipments as follows:

  • The tax applies to each item of merchandise at the time of import (defined by a unique Harmonized System code of 6 digits), at a rate of €2 per item.
  • If the shipper uses Import One-Stop Shop (IOSS)*: the fee is collected through the IOSS mechanism.
  • If IOSS is not used: the fee is charged at the time the shipment is imported.

This €2 appears as a separate line on the customs declaration under code D205, and is consolidated into the duty line on the FedEx duties and taxes invoice.

This fee is expected to remain in place until a future EU wide handling fee is adopted as part of the EU Customs Reform package.

 

What this means

Non-EU shippers sending to France and Monaco:

  • Low-value shipments (<€150) now incur a €2 fee per item (per declaration line – unique 6-digit Harmonized System code).
  • Shippers may update pricing, checkout information, and customer communications to reflect these new import costs for buyers in France and Monaco.

EU-based shippers sending to France and Monaco:

  • No impact on intra-EU shipments.
  • The fee applies only to goods imported into France and Monaco from outside the EU customs territory.

Importer from France and Monaco receiving goods from outside the EU:

  • Buyers in France and Monaco may see the €2 fee included in the total cost of delivery, either collected through IOSS at checkout (if applicable) or upon import.

 

Status & Next Steps

We are continuing to monitor regulatory developments and assessing potential implications. Additional details will be shared as they become available. For the latest updates, please bookmark this page and check back regularly.

 

***

*The Import One-Stop Shop allows sellers to charge Value Added Tax (VAT) at the point of sale and report it via one monthly return in one EU country. France and Monaco are instructing IOSS sellers to also account for handling tax within their returns.