A new €3 EU-wide tax on low-value parcels came into force yesterday (July 1), impacting all shipments of €150 or less into the bloc.
Aimed at reducing the number of incoming shipments from Chinese e-commerce sites, the policy applies to all packages from non-EU countries including the US, UK, and Australia.
It has led France to suspend its own version of the tax, which was introduced in March and levied €2 on imports.
The end of the French tax has led to relief from French logistics companies who had complained that it was negatively impacting their business.
For residents in France and those sending cheap parcels into the country little will change, except from the tax levied increasing from €2 to €3.
For those sending shipments to other EU countries however, it is the first time such a tax is being implemented.
It will mean that from now on anyone sending a low-value item from the UK or the US into the EU will be subject to the charge.
How does it work and who pays? What about for gifts?
The tax is levied on either the seller or the receiver of the parcel.
For shipments from larger companies, the fee is likely to be calculated for and included in the final price, but in some cases those receiving the parcels may still need to pay if the shipper has not done so.
Most companies will likely simply increase the cost of goods at checkout, or add the tax on at this final stage before payment to account for the additional cost on their end.
If the fee is not paid by the shipper, the receiver will need to pay it to collect the parcel (with payment methods depending on the exact courier of the package).
Be careful of any potential scams relating to this - check with the shipper to see their rules on paying the tax and if they have already done so, and ensure you only pay any required taxes on your end through secure methods.
Do not pay unless you are sure you have ordered something from outside of the EU.
Gifts under the value of €45 are exempt from the tax, provided the sender makes it clear in the customs declaration that the item is a gift and below this value.
For gifts valued between €45 and €150, the tax applies on a per item basis (alongside VAT) but for those with a value of €150 and more the items are subject to full customs duties.
Again, if the tax is required for a gift and not paid by the sender, then it is the recipient who needs to do so before receiving the parcel, with instructions given by the courier.
Some items such as tobacco, alcohol, some colognes, etc, cannot be classified as gifts and are always subject to customs duties.
Tax same as French predecessor
The EU’s €3 tax applies to parcels with a value of €150 or less, entering the EU from a non-EU country.
The tax is levied per item, and is based on the item’s import code rather than the quantity of items in a shipment.
In practice, this means that a shipment containing three identical white cotton t-shirts would see a €3 tax levied.
However, a shipment containing two white cotton t-shirts, a blue cotton t-shirt, a red skirt and a pair of socks would see an additional €12 charge, because it contains four different item types each subject to a €3 charge.
These rules are nearly identical to those introduced by the French government in its 2026 budget, the only difference being that the tax had a €2 surcharge.
Coming into force at the end of February 2026, the French government said it would be a temporary measure and eventually be scrapped once the EU alternative had been introduced – and the government has kept to its word.
The EU had planned for such a tax for several months, but the French government pre-empted the EU with its own version following a spike in parcels in 2025 and calls from across the political spectrum to crack down on these early.
During 2026 budgetary debates, French senators voted to implement a €5 tax, but this was later rejected and a €2 fee included in the final version of the text.
Originally, the EU was set to implement the €3 charge in November 2026 but moved this forward to July 1 following appeals from member states including France.
French companies happy over changes
Logistics sector experts believe the EU-wide tax will be more successful than the French version, which failed to bring in the expected €400 million in additional taxes.
Instead, figures from March 2026 point to only around €2.3 million being raised.
The French-specific tax was enough of a deterrent to impact the sector however, which claimed it lost out on revenue due to the measure.
Frédéric Campagnac of logistics company Clevy Links said the original French tax scorched the company, seeing shipments reduce from 200,000 per day to nearly zero.
“It was an incredibly brutal time… We had to lay off 75 people, keeping only 25 on staff,” he told media outlet FranceInfo.
Despite French efforts to prevent companies from doing so, several e-commerce sites circumvented the tax by shipping goods to nearby countries such as Belgium and the Netherlands, before driving them across the border.
The new EU-wide tax prevents this as the tax applies regardless of the entry port. This means that most shipments will simply head to the easiest and nearest port or airport, and for parcels destined for France, use French logistics companies.
“It puts France on a level playing field with other countries regarding logistics," Mr Campagnac added.
"It means we’ll be able to work again. The shipments that were diverted to Belgium and the Netherlands can now return.”
Regional airports are also breathing a sigh of relief, as flights diverted to non-French airports to avoid the tax should begin returning, providing a boost to local businesses.
