Shipping to France is about to get slightly more complex for international eCommerce sellers. As of March 1, 2026, the French government has implemented a new Small Parcel Administrative Tax on certain imported shipments.

While the fee itself is relatively small, it can affect landed costs, checkout pricing, and customer expectations—especially for SMBs shipping low-value goods into France.

In this guide, we’ll break down what the new tax is, when it applies, and how online sellers can prepare.

What Is France’s New Small Parcel Import Tax?

The “Taxe sur les petits colis” (Small Parcel Tax) is a temporary administrative fee introduced under the French 2026 Finance Act.

It was created to help cover the growing administrative burden of processing millions of small eCommerce shipments arriving from outside the European Union.

The rule applies to low-value imports (≤ €150) entering:

• Mainland France
• Monaco
• French overseas territories including Guadeloupe, Martinique, and Réunion

Unlike traditional customs duties, this tax is not calculated as a percentage of the shipment value. Instead, it is a flat €2 fee per product category (HS code) in the shipment.

When Does the €2 Import Tax Apply?

The tax applies when a shipment meets the following conditions:

This means most low-value cross-border eCommerce shipments will now incur a small additional cost.

How Does This Change the Total Import Cost?

For many orders, the difference is small—but noticeable.

Example A: Low-Value Shipment (Below €150)

Scenario: A customer in France buys headphones worth €100.

Even when customs duties don’t apply, the €2 administrative tax is now added.

Example B: Above €150 (The "Stacking" Change)

Scenario: Buying designer bags for €110 and €90.

Why Did France Introduce This Tax?

France introduced this measure for two main reasons:

1. Managing the rise of small eCommerce imports

International marketplaces have significantly increased the number of low-value parcels entering the country. Around 4.6 billion low-value items (≤ €150) were imported into the EU in 2024, equal to about 12 million parcels per day.

2. Supporting local retailers

The government aims to create a more balanced competitive environment between domestic retailers and overseas sellers.

In short, the tax helps offset administrative processing costs associated with high parcel volumes.

How Does the Tax Work for Multi-Item Shipments?

One of the most common points of confusion is how the tax applies when multiple products are shipped in one parcel.

The key rule: The €2 fee is applied per HS6 product category, not per item.

Example Scenarios

For example:

• 5 identical cotton T-shirts → €2 total
• Smartphone + phone case → €4 total

Each unique product category adds another €2 fee.

Should SMBs Change Their Shipping Strategy?

While the tax itself is small, SMBs should consider a few adjustments to avoid surprises for customers.

1. Show accurate landed costs at checkout

Customers may face unexpected delivery charges if taxes are collected by carriers at delivery.

Displaying duties and taxes upfront improves transparency and reduces failed deliveries.

2. Consider IOSS registration

If you ship frequently to the EU, IOSS allows taxes to be collected at checkout instead of at delivery—creating a smoother customer experience.

3. Consolidate shipments

Splitting orders into multiple parcels can increase total tax costs, since the fee is applied per shipment and per category.

4. Ensure correct HS codes

Since the fee is tied to product classification, accurate HS codes are critical for correct tax calculations.

How Easyship Helps SMBs Navigate Import Taxes

International tax rules change frequently, and keeping up with them can be challenging for growing businesses.

With Easyship, merchants can:

• Automatically calculate duties, taxes, and import fees
• Display landed costs at checkout
• Access multiple international carriers
• Simplify cross-border compliance

This helps SMBs avoid surprises, improve transparency, and scale internationally with confidence.

FAQ

What is the new French Small Parcel Tax?

The Small Parcel Tax is a €2 administrative fee applied to low-value imports (€150 or less) entering France from outside the European Union. It is charged per product category (HS code) in a shipment.

Does the tax apply to shipments over €150?

No. Shipments valued above €150 follow the standard customs process, which includes customs duties and Import VAT. The €2 administrative tax only applies to shipments valued at €150 or less.

If I buy multiple items, do I pay the tax multiple times?

Not necessarily. The tax is applied per product category (HS code) rather than per item. If several items belong to the same category—such as multiple identical T-shirts—you will only pay one €2 fee for that group.

Are gifts subject to the new tax?

Private gifts sent from one individual to another (C2C) with a declared value under €45 remain exempt from both VAT and the €2 administrative fee.

Can splitting an order help avoid the tax?

No. Splitting shipments usually increases total costs, because the €2 fee is applied per shipment and per category. Consolidating items into one parcel is generally more cost-effective.

Do I need to charge the new France €2 tax?

In most cases, the €2 Small Parcel Administrative Tax must be paid for shipments valued at €150 or less entering France from outside the EU. While merchants do not directly charge the tax themselves, it is applied during the import process. Depending on how the shipment is handled, the fee may be collected at checkout or during customs clearance.

Will customers pay the France import tax at delivery?

It depends on how the shipment is processed. If duties and taxes are not collected at checkout, the carrier may collect them from the customer at delivery. This can include Import VAT, any applicable customs duties, and the €2 administrative fee.

How do I calculate duties for France orders?

Duties and taxes for France depend on the product’s HS code, the shipment value, and the country of origin. Orders valued at €150 or less typically do not incur customs duties but are subject to Import VAT and the €2 administrative tax. Orders above €150 may be subject to customs duties and Import VAT under the standard customs process.

Does IOSS cover the France €2 tax?

IOSS primarily applies to Import VAT on shipments valued at €150 or less. In some cases, logistics providers or marketplaces may collect the €2 administrative tax at checkout alongside VAT when IOSS is used. However, handling of this fee may vary depending on the shipping provider.

Will this increase shipping costs to France?

The new tax may slightly increase the total cost of shipping low-value goods to France. Since the €2 fee is applied per product category in a shipment, parcels containing multiple product types may incur additional charges. For businesses shipping frequently to France, these small fees can add up over time.