France Introduces €5 Small Parcel Tax on Non-EU Imports Under 2026 Finance Bill

A new small parcel tax will be introduced in France for low-value consignments (under €150) from non-EU countries, as per the 2026 Finance Bill.
The tax is €5 per imported item, in addition to customs duties and VAT, and applies when a simplified declaration (H7) is used.
It covers all import types (B2B, B2C, C2C) and applies to metropolitan France, Monaco, Martinique, Guadeloupe, and Réunion, but not to French Guiana and Mayotte.
The tax will take effect on the date set by the 2026 Finance Bill after its final adoption.
This measure aligns with a broader EU initiative to standardize small parcel taxation and address unfair competition in online trade.

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.