March 2026 €2 “Taxe Petit Colis” Customs Handling Fee on low-value imports ahead of EU plans
The French parliament has passed into law in February 2026 the 2026 Finance Bill (projet de loi de finances pour 2026)., which includes the introduction of this €2 Customs Charge to raise an estimated €400m per annum from (mostly) Chinese e-commerce packages. This is now come in effect since 1 March 2026.
The levy applies to all parcels not exceeding €150.
“Taxe Petit Colis” collections
France’s new customs handling fee has four collection routes, depending on whether the shipment is under IOSS and whether there is a French IOSS or French VAT registration:
- IOSS with a French IOSS number: The platform or IOSS holder pays the handling fee together with VAT. La Poste does not collect or pay the fee.
- IOSS with a non-French IOSS number: The shipper must register in France (via the Guichet unique de formalités d’entreprises) and declare and pay the fee separately. La Poste is not involved.
- Non-IOSS imported by a holder of a French VAT number: The fee is declared and paid on the importer’s monthly French VAT return.
- All other shipments (including C2C): La Poste collects the fee from the consignee and remits it to the authorities alongside any applicable taxes and duties.
EU July 2026 €3 customs levy
12 Dec 2025: an interim EU €3 Customs Levy has been agreed to come into force from 1 July 2026. This comes as the EU 2028 Customs reforms reviews introducing a similar €2 levy across 27 member states from potentially April 2025. A number of states, like France, are moving to unilateral €2 Customs Levies
The levy is contained within Article 22 of the Law with a new temporary tax on low-value imports from outside the EU:
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Article 22 introduces a €2 charge per consignment not exceeding €150.
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It applies to goods shipped to private individuals in France from non-EU countries.
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The measure is described as an “administrative charge” to cover customs processing costs.
The measure will take effect from 1 March 2026. It is expected to affect international e-commerce purchases from platforms such as AliExpress or Temu, adding a flat €2 to each parcel, regardless of value.
2028 EU Customs Reforms
The reforms are:
- Creation of a single Customs authority from March 2028 to strengthen policing of the goods border. The remains the more controversial strand with key member states challenging the centralisation of obligations, roles and funding;
- Establish Customs Data Hub by December 2037 which appears to enjoy support across the board, but needs further definition.
- Trusted Trader, the introduction of enhanced customs simplifications for the most trusted traders, saving them time and money. This includes be able to release their goods into circulation in the EU without any active customs intervention at all.
- Platforms take on Customs Deemed Importer obligations: becoming responsible for: Duties, excise and VAT collections; import reporting; and product liabilities To facilitate this, creating the concept of a deemed importer for customs.
- Eliminating the €150 customs duties and VAT threshold on low-value consignments, which has strong support. But some states would like to bring the go-live date forward from 2028. The includes incentives to encourage non-EU digital platforms adopt IOSS returns.
