France: introduction of the small parcels tax on low value consignments

France has introduced a levy on low‑value consignments, known as the "taxe sur les petits colis" (TPC) (small parcels tax), which entered into force on 1 March 2026. The tax applies to articles of goods imported from countries outside the European Union and aims to regulate the growing volume of low‑value consignments, particularly those linked to e‑commerce.

The tax is established under Article 82 of the French Finance Law for 2026. It applies to articles of goods contained in consignments with an intrinsic value below EUR 150 that are declared using the simplified H7 customs declaration procedure. The tax is distinct from customs duties and value‑added tax (VAT).

The small parcels tax is set at a fixed rate of EUR 2 per article of goods. An article corresponds to a product category at the six‑digit level of the Harmonized System (HS6). The tax is assessed per article, not per parcel.

The tax applies to imports from third countries into France and covers business‑to‑consumer (B2C), business‑to‑business (B2B) and consumer‑to‑consumer (C2C) transactions, except where specific VAT exemptions apply, such as certain C2C consignments below EUR 45.

The tax applies to imports destined for France, Guadeloupe, Martinique, Réunion and Monaco. It does not apply to imports into Guyane, Mayotte or Saint‑Martin, nor to certain exchanges between mainland France and overseas territories.

The person liable for payment of the small parcels tax is the redevable of import VAT declared in the H7 customs declaration. Depending on the transaction, this may be the seller or the e‑commerce platform acting as an intermediary.

French Customs has indicated that the implementation of the tax may lead to changes in the use of customs declaration systems, including potential shifts from the H7 procedure to standard import declarations, to ensure system stability and effective tax collection.

The introduction of the small parcels tax represents a significant regulatory change for low‑value imports into France. Effective from 1 March 2026, French customs describe this measure as a temporary arrangement, applicable until the introduction of a similar processing fee at the EU level, which is currently indicated for November 2026. The measure introduces a specific fiscal charge on low‑value consignments imported from third countries and clarifies the applicable customs and tax obligations for these transactions.

These changes have been updated in ONESOURCE Global Trade Content.

For more information on how ONESOURCE Global Trade solutions can assist you in managing restricted party screening, please contact your Account Manager or Customer Success Manager.