France to Impose €2 Small Parcel Fee on Non-EU E-Commerce Imports from March 2026

France will introduce a EUR 2 small parcel (customs handling) fee on each non-EU low-value import (under EUR 150) starting March 1, 2026.
The fee applies per product type (per line on the customs declaration) and is separate from customs duties or import taxes.
The person responsible for import VAT under the H7 declaration must report and pay the fee.
The measure will remain in effect until an EU-wide customs handling fee is introduced in November 2026.
The Finance Bill 2026 has been adopted by Parliament but still requires final approval from the Constitutional Court.

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.