Service, Regulatory Updates and Important Notifications

Background

France will introduce a new national tax on small parcels, named “taxe sur les petit colis” (TPC) on low value imports. The fee will be applied 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 full 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)

Beginning March 1, 2026, France will apply a tax on import flows of low value shipments as follows:  

• The new tax will apply to each item of merchandise at the time of import (defined by a unique Harmonize System code of 6 digits), at a rate of €2 per item.  

• If the shipper uses IOSS*: the fee will be collected through the IOSS mechanism.  

• If IOSS is not used: the fee will be charged at the time the shipment is imported.  

This €2 will be shown as a separate line on the customs declaration, under code D205, and will be consolidated in 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: 

• Low value shipments (<€150) to France will now incur a €2 fee per declaration line. 

• Shippers may update pricing, checkout information, and customer communication to reflect these new import costs for buyers in France.  

EU-based shippers sending to France: 

• No impact on intra-EU shipments. 

• The fee applies only to goods imported into France from outside of the EU customs territory. 

Importer from France receiving goods from outside the EU: 

• French buyers 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 actively monitoring the regulatory developments and further assessing its implications. Further details will be shared when available. For the latest updates, please bookmark this page and check back regularly.  

*IOSS - Import One-Stop Shop allows sellers to charge VAT at the point of sale and report it via one monthly return in one EU country. France is instructing IOSS Sellers to also account for Handling Tax within their returns. 

On February 20, 2026, the United States Supreme Court ruled that the tariffs issued under the International Emergency Economic Powers Act (IEEPA) are unlawful. We understand that this news has prompted questions about previously assessed duties and taxes. We are committed to helping our customers navigate the regulatory environment and providing updates when we have them. 

As a transportation provider and customs broker, FedEx is required to assess and collect duties and taxes in accordance with current customs regulations and government directives in effect at the time of import.  According to guidance issued by Customs and Border Protection on February 22, 2026, duties imposed under IEEPA will no longer be collected for goods entering the U.S. after 12:00 a.m. EST on February 24, 2026.  No other duties or tariffs are impacted by the Supreme Court’s ruling.

While the Supreme Court did not address the issue of refunds, FedEx has taken necessary action to protect the company’s rights as an importer of record to seek duty refunds from U.S. Customs and Border Protection. At this time, however, no refund process has been established by regulators or the courts. We will communicate any relevant information and updates in a timely manner, and we appreciate your patience as we wait for additional guidance and clarity from the U.S. government and the courts.

Effective February 2, 2026, Eircodes (postcodes) will be required for all FedEx shipments to and from Ireland. Eircode is Ireland’s smart postcode system. It is a 7-digit postcode that is unique and specific to every residential or business postal address.  

Without a full and accurate postcode, you will no longer be able to create shipping labels. This change does not affect TNT shipments.

To prepare for this change, we recommend that you review and update your address book and/or databases now. To find or check an Eircode, you can use Ireland's Eircode finder tool here. 

If you have any questions, please contact Customer Service or your sales representative.

In light of recent tariff changes that may impact your shipments to the United States, we are dedicated to ensuring a seamless customs clearance process and guiding you through these adjustments. 

Please remember that U.S. authorities mandate shippers to provide:

1. 10-digit H.T.S. codes in the airway bills and commercial invoices for all items shipped to the U.S., regardless of their country of origin, with some exceptions for specific items, such as samples, as outlined by the corresponding regulations. The H.T.S. code lookup user guide is available here.

2. Manufacturer’s details for commercial use textiles and garments and certain FDA commodities. Specific H.T.S. code of commodities / items might still require the manufacturer’s details even if it’s considered not required above. H.T.S. codes of the textile and apparel products that need manufacturer’s details can be found here.

• Manufacturer’s details should not be provided through the commodity or item description field in our shipping tools. Shipper should insert them into the corresponding field of the shipping tools as below:

  1. FedEx Ship Manager™ at fedex.com: Additional Invoice Info

  2. FedEx Ship Manager™ Software: Commercial Invoice Details

  3. FedEx APIs: the “specialInstructions” field

  4. FedEx Web Services: the “Comments” field

A user guide here is available to assist you to insert the information accordingly.

• To prevent delays at customs, the valid H.T.S. code must be provided; otherwise, an air waybill cannot be created through the FedEx Ship Manager™ at fedex.com or the FedEx API. We have enhanced our shipping tools to assist you with these updates. 

Validate Your H.T.S. Code

If you are using FedEx Ship Manager™ at fedex.com, the H.T.S. code you enter will be automatically validated. 

AI-Assisted H.T.S. Code Lookup

FedEx Ship Manager™ at fedex.com now features an AI-assisted H.T.S. code lookup function. By simply entering a keyword related to your commodity, you can swiftly find the appropriate H.T.S. code using the enhanced lookup feature. Additionally, the FedEx Global Trade Manager at fedex.com also offers an H.T.S. code search option. The user guide is available here.

Access Our Dedicated Website

Stay informed with the latest updates, tips, educational videos, and user guides at our U.S. Tariff Information Hub to help you navigate the tariff changes effortlessly."

FedEx is committed to delivering exceptional support and service to our customers. We are here to assist you every step of the way as you adjust to these changes. Thank you for choosing FedEx, where your satisfaction is our highest priority.

Given the fluid nature of the situation, please check for updates at fedex.com.

We have received reports of fraudulent emails claiming to come from BillingOnline@fedex.com. These messages have a vague subject referencing an invoice (e.g. “Your FedEx invoice is ready to be paid now,” “Please pay your outstanding FedEx invoice,” “New FedEx Invoice,” “Your FedEx invoice is ready,” “Pay your FedEx invoice online”).

If you receive a message matching this description do not open the email or enter any personal information. Delete the email immediately.

FedEx does not send unsolicited emails to customers requesting information regarding packages, invoices, account numbers, passwords or personal information.

Go to our FedEx FedEx Trust Center to learn more about protecting yourself online. By following a few simple tips, you can make your online experience safer and more secure.

For more information on other fraudulent emails, you can visit our U.S. website by clicking here.

It has come to our attention that a fraudulent e-mail with unauthorized use of the FedEx name has been circulating to our customers. The e-mail claims that a FedEx shipment could not be delivered and asks the customers to open an attachment, print it out and take it to a FedEx facility to pick up the package.

Customers need to be aware that this is a fraudulent request and that this e-mail attachment contains a virus. If you have received one of these fraudulent e-mails, do not open the attachment, but delete the email immediately.

FedEx does not request payment or personal information in return for goods in transit or in FedEx custody via unsolicited mail or e-mail.

If you have received a fraudulent e-mail that claims to be from FedEx and have experienced resulting financial loss, contact your banking institution immediately through the appropriate channels.

*FedEx is not responsible for any charges or costs incurred as a result of unauthorized or fraudulent activity that abuses the FedEx name, service marks and logos.

Due to winter storms across the United States, shipments destined for the U.S. may experience delays. Contingency plans have been activated to help mitigate the impact of these weather conditions, including at our Memphis and Indianapolis hubs. Our top priorities remain the safety and well-being of our team members, as well as continuing to provide our customers with the highest possible level of service.

Please stay tuned to fedex.com for the latest updates.