France introduces €2 customs charge on a per item basis for low‑value imports from 1 March 2026

26 February 2026

From 1 March 2026, France will levy a €2 “taxe sur les petits colis” charge on low‑value imports (under €150) brought into France from non‑EU countries.

The new customs charge will be levied on each distinct item category (by HS tariff sub‑heading) contained in a low‑value parcel and will be collected by the French Customs Authorities when the goods are brought into France. This means a single consignment with multiple types of goods may incur multiple €2 charges (e.g., a wool jumper + a cotton t-shirt = €4 charge).

The measure forms part of the 2026 Finance Bill (projet de loi de finances pour 2026) passed into law during February and aims to offset the administrative costs of processing increased volumes of low‑value consignments.

What this means for your business

Businesses selling low‑value goods into France to any customer (both business and consumer), should expect higher landed costs, as the new charge on a per item basis must be factored into pricing.

What to do next

We encourage all businesses importing low value goods into France (including those selling under the Import One Stop Shop (IOSS) scheme) to:

• Review their supply chain to assess financial impact.
• Work with logistics partners to prepare for increased customs processing.

If you need guidance on how these changes may affect your business, we would be happy to discuss the implications with you. We can also help you explore alternative trading or fulfilment models that may reduce delivery times and customs costs.