Summary
- Decree No. 2026-589 of 3 July 2026 confirms 1 July 2026 as the commencement date for the relevant EU provisions introducing a general import levy and removing the customs-duty relief previously based on a value threshold. [legifrance.gouv.fr]
- The decree itself does not set out the detailed EUR 3 calculation described in the source commentary. The amount, scope and unit of charge must be read together with Regulation (EU) 2026/382 and Article 82 of the French Finance Act for 2026.
- Importers, marketplaces, postal operators and express carriers should confirm the applicable charge at item or consignment level, update landed-cost and customs systems, and distinguish the EU measure from the temporary French EUR 2 small-parcel tax applied from 1 March to 30 June 2026.
Article
France published Decree No. 2026-589 on 4 July 2026, confirming that the relevant provisions of European Union law took effect on 1 July 2026.
The decree refers to Regulation (EU) 2026/382 of 11 February 2026, which amended the EU customs-relief framework in relation to the removal of duty relief based on a value threshold. It also refers to Article 82 of the French Finance Act for 2026.
The French decree has a narrow legal function. It establishes the date on which the EU provisions mentioned in the French legislation entered into force. It does not itself reproduce all operative rules concerning the amount of the levy, the goods or consignments to which it applies, or its method of calculation. The detailed treatment must therefore be verified against the EU regulation and the enabling French legislation. [legifrance.gouv.fr]
The development affects businesses involved in direct-to-consumer imports of low-value goods. Online marketplaces, postal operators, express carriers and importers should determine which party is legally liable and whether the charge applies per item, tariff line, consignment or customs declaration. Product master data, customs-declaration logic and landed-cost calculations may require modification.
Commercial terms also require attention. Sellers should establish whether displayed prices include the levy and whether carriers may recharge it together with customs-clearance fees. Customer communications and returns processes should distinguish the levy from import VAT and ordinary customs duty.
The earlier French EUR 2 tax on low-value consignments was intended to operate from 1 March to 30 June 2026. The source material indicates that this national charge was suspended once the EU measure became applicable. Businesses should nevertheless reconcile the exact transition treatment for goods ordered, dispatched, presented to customs or released around 1 July.
Source Links
- Read Decree No. 2026-589 on Légifrance [legifrance.gouv.fr]
- Open the original decree as published in the Official Journal [legifrance.gouv.fr]
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