A €2 levy per item

The tax will apply to each individual item contained in a parcel valued below €150 and shipped from outside the European Union. In practical terms, a parcel containing multiple items may be subject to multiple €2 charges — one for each imported item.

The liable party will be the import declarant, i.e., the entity responsible for filing the import VAT declaration (H7 dataset), regardless of the type of transaction (B2B, B2C, or C2C).

The measure will apply to imports into mainland France, as well as to the overseas departments of Martinique, Guadeloupe, and Réunion. Certain exceptions remain, including consignments benefiting from VAT relief and specific exchanges between territories governed by Article 73 of the French Constitution.

The introduction of this tax comes amid very rapid growth in small parcel imports, particularly through e-commerce platforms — with 91% of such parcels reportedly originating from China. According to European authorities, this type of shipment has increased sharply in recent years, with billions of small parcels entering the EU market.

The French government has chosen to anticipate a broader reform at EU level. The €2 per-item national levy is intended to finance the customs processing costs associated with these shipments and to address concerns regarding competition and the commercial practices of certain non-EU operators.

A Step Toward European Harmonisation

This national measure precedes the entry into force of a similar mechanism at the European Union level.

From July 1, 2026, a flat-rate duty of €3 per category of item will apply to small parcels imported into the EU. As the French €2 per-item tax is presented as a transitional measure, it is not expected, in principle, to be added to the future EU levy.

The key challenge will be to prevent a single shipment from being subject to both €2 under the national scheme and €3 under the European mechanism. Implementing regulations will need to clearly specify how the transition between the two systems will be organised.

To be continued…