France Introduces €2 Small Parcel Tax on Low-Value Imports Before EU Handling Fee in 2026

A New Small Parcel Tax (SPT) will apply in France from March 1, 2026, until the European “handling fee” starts in November 2026.
The SPT applies to imports using the H7 customs procedure for consignments valued under €150, covering B2B, B2C, and C2C shipments.
The tax is €2 per item (per HS6 tariff code).
The person liable for import VAT must pay the SPT, either via the H7 declaration or VAT return annex, depending on VAT registration status in France.
Companies registered for IOSS in another EU country must register for VAT in France to pay the SPT.

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.