Effective March 1, 2026, France will begin imposing a temporary tax of €2 per item on low-value goods worth €150 or less imported from countries outside the EU.
This policy will remain in effect until the new processing/handling fee—which is expected to take effect across the EU (projected for November 2026)—is implemented.
The new regulation has been enacted under the 2026 French Finance Act (Article 82) and applies to shipments to the following regions:
Mainland France, Martinique, Guadeloupe, Réunion, Monaco
⚠️ This app:
It is not VAT. It is not a standard customs duty. It is not a fee charged by the carrier. It is a new import tax imposed by the French government.
How Should the Tax Be Paid?
1. Companies that are VAT taxpayers in France (those using IOSS or self-billing)
Tax will be reported and paid via the VAT return. Companies registered under the IOSS in another EU country must also register for VAT in France in order to continue selling to France.
2. Buyers in France who are not subject to VAT
(Individual customers or non-EU companies without a fiscal representative in France)
Tax is paid on behalf of the recipient at the time of delivery. The amount is collected at the time of delivery or billed separately.
3. How Will Your Posts Be Affected?
For low-value e-commerce shipments to France (under 150 €):
There will be an additional cost of €2 per product. For shipments containing multiple products, the tax will be calculated per product. We recommend updating your pricing and sales strategies accordingly.
It is important for companies engaged in micro-export and e-commerce, in particular, to review their cost planning.
For detailed information on how this regulation will affect your shipments to France, please contact your PTS customer representative.
As always, we’re here to help you manage your processes with confidence by closely monitoring changes in the regulations.