France Introduces Temporary €2 Small Parcel Tax on Low-Value Imports Effective March 2026

France will implement a temporary €2 small parcel tax on low-value imports (under €150) starting March 1, 2026.
The tax applies per item (based on HS6 customs classification) and is due at importation.
The tax will remain in effect until an EU-wide parcel tax is introduced (expected November 2026), but no later than December 31, 2026.
Certain territories and regions (e.g., OCTs, French Guiana, Mayotte) are excluded from the tax.
The person liable is the party responsible for import VAT, with reporting and payment obligations depending on their VAT registration status.

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.