France Introduces €2 Tax on Small Parcel Imports Starting March 1, 2026

France will introduce a €2 tax on imports of low-value parcels (under €150) from third countries starting 1 March 2026.
The tax applies per item, is separate from customs duties and VAT, and targets B2B, B2C, and C2C shipments except those with specific VAT exemptions.
It covers imports to mainland France, Martinique, Guadeloupe, Réunion, and Monaco, but excludes certain territories like Mayotte, French Guiana, and Saint Martin.
The person liable for import VAT (declared as H7) is also liable for this tax.
The tax is temporary and will be replaced by an EU-wide management fee mechanism in the future.

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.