France tightens checks on small non-EU parcels, UK magazine deliveries impacted
Attempts made to avoid French tax by delivering via other EU countries
French authorities can now check parcels that have been cleared by other EU customs officials
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French border authorities have been given greater powers to inspect parcels entering the country from other EU countries, following the introduction of a new €2 ‘small parcel’ tax on March 1.
The €2 tax, applicable on all non-EU originated small parcels with a value of less than €150, was introduced in the 2026 budget and aims to decrease the number of goods originating from, for example, Asian e-commerce websites.
However, it impacts all goods coming from outside the EU below this value, including those from the UK and US.
Attempts to circumnavigate tax through other EU countries
Authorities noted soon after implementation that payment of the tax could be circumvented by shipping goods destined for France to other EU countries before onward delivery to France.
This would see goods able to enter the single market without facing the €2 tax, which is applied at the French border.
The issue largely relates to toys, small machinery, and personal protective equipment purchased on e-commerce sites, the French government said.
To combat the issue, a decree was published on Monday (March 23) allowing French border authorities to check small parcels entering from other EU nations, even if they have already been approved by customs officials in these countries.
A statement from France’s Finance Ministry explains the new rules allow authorities “to inspect, within the national territory, e-commerce packages that have already been cleared through customs in another European Union member state.”
The decree “allows French customs to intervene after entry into the territory, including for goods released for free circulation in another member state, in order to identify and penalise any non-compliance with applicable standards.”
“This change was necessary given that nearly a quarter of the goods on the French market transit through other European Union Member States. It concretely strengthens control capabilities on our transport routes and in logistics warehouses, complementing the work of market surveillance authorities,” the Finance Ministry adds.
Confusion for certain parcels
Outside of the e-commerce sites attempting to circumvent the tax, other issues have been noted by companies sending goods to France.
UK magazine Private Eye recently informed subscribers in France of a customs delay impacting arrival of the latest edition.
“We have been made aware of a customs delay for issue 1671, that is unfortunately out of our control,” it said in an email to affected subscribers.
“Although we already pay the IOSS tax [a scheme to report and pay VAT on imports of low value goods to consumers in the EU], the French Post Office has started classifying our magazine as a small parcel and wants to charge the small new parcel tax of €2.
Unfortunately, if this remains, we will have no choice but to increase subscription prices to absorb this cost.”
Will issues persist?
Not all EU countries have put a similar tax in place, however there are plans to introduce similar across the bloc, making the increased powers for customs officials only a temporary measure.
From July 2026, a flat €3 customs fee for items shipped into the bloc will be introduced by the EU, applying across the entire area.
The EU plans to introduce an EU-wide €2 tax on incoming small parcels in November 2026, at which point France is expected to drop its tax, leading to a single EU wide rule.
This will prevent any circumvention of the tax as it will be applied at the instance where the goods enter the bloc’s single market.
