France Proposes €2 Customs Charge on Low-Value E-Commerce Imports

31 October 2025

In October 2025, the French government unveiled its 2026 Finance Bill, which has been submitted to the National Assembly for debate before moving to the Senate for authorisation.

Among the proposals within the Finance Bill is the introduction of a €2 administrative charge (approximately £1.75) on certain low-value imports, under €150, entering France from outside the European Union. The charge would apply to e-commerce goods sold to consumers in France and if adopted, the measure will come into effect during 2026.

The European Commission is also reviewing the possibility of introducing a similar €2 levy across all 27 EU member states as part of the upcoming 2028 Customs Reforms.

LATEST NEWS

Sri Lanka defers non‑resident VAT on B2C...

Sri Lanka’s Inland Revenue Department (IRD) has announced a further deferral of VAT on digital services supplied through electronic platforms by...

SEE MORE
VAT news
LATEST NEWS

Germany provides further guidance on how e-invoicing...

The German Ministry of Finance (Bundesministerium der Finanzen, BMF) has updated the e‑invoicing frequently asked questions on its website. The updated FAQs...

SEE MORE
VAT news
LATEST NEWS

Slovakia proposing to extend domestic reverse charge...

Slovakia is considering expanding its domestic “reverse charge” VAT rules to certain higher risk services. The sectors reported to be in scope include IT...

SEE MORE
VAT news

Gated Content

The following email providers are not accepted: gmail, hotmail, yahoo. Please use proper company email.