The French Customs (General Directorate of Customs and Indirect Taxes – DGGDI) issued an information note regarding the introduction of the small parcel tax, as provided for in Article 22 of the 2026 Finance Bill. This tax applies to low-value consignments (less than €150) coming from non-EU countries.
Key Points About This Tax :
- It is calculated for each imported item, in addition to customs duties and VAT, whenever a simplified declaration (H7) is used.
- The Senate set the tax at €5 per item.
- It applies to all types of imports: B2B, B2C, and C2C. The tax applies to metropolitan France, Monaco, as well as the departments of Martinique, Guadeloupe, and Réunion, excluding exempt territories such as French Guiana and Mayotte.
- The effective date will be that set by the 2026 Finance Bill, after the final adoption of the text.
This measure is part of a European initiative aimed at standardising the taxation of imported small parcels and limiting unfair competition in online trade. The European Union also plans to introduce flat-rate customs duties for these shipments.
How ASD Group Can Support You
At ASD Group, we help companies anticipate and manage their new customs and tax obligations related to the importation of goods.
We offer a personalised assessment of your obligations as well as tailored operational support to meet your needs.
Source: douane.gouv.fr (in French)
