French €2 parcel tax hits individuals, not big firms
International e-commerce platforms are rerouting deliveries via neighbouring EU countries
France’s €2 tax on small parcels has been generating €2.3 million per month - falling well below an expected €33 million
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France’s €2 tax on small, low-value parcels arriving from outside the EU is impacting individuals more than big firms.
The new tax law, introduced on March 1 as part of France’s 2026 budget, was expected to generate €400 million annually, so some €33 million per month. However, just €2.3 million has actually been collected.
The measure was introduced as a deterrent against non-EU e-commerce platforms - particularly those based in China - that sell low-cost items and fast fashion which are considered to be particularly bad for the environment.
However, retail platforms have found ways to divert their small parcels destined for France via neighbouring EU countries such as Belgium, therefore avoiding the €2 tax.
Florian Colas, the directeur général des douanes, revealed that 90% of parcels shipped to France have passed through another country since March 1, reports Franceinfo.
The €2 fee also affects gifts sent between individuals if the value of the parcel’s contents exceeds €45. For this reason, individuals sending parcels to France from non-EU countries such as the UK or US - and unable to set up a rerouting system - are therefore the main people being impacted by the extra fee.
Connexion readers have also been asked to pay a €2 fee on magazine subscriptions arriving from outside the EU.
It is charged in addition to any VAT that may already be due or has been paid via systems such as IOSS (Import One-Stop Shop).
Unlike VAT, the €2 charge is a flat fee applied per customs declaration line (not strictly per parcel), regardless of the type of goods, as long as they fall within the value threshold.
EU to introduce €3 customs handling fee this summer
From July 2026, the EU plans to introduce a €3 customs handling fee on incoming parcels across all member states. This is to avoid retailers using rerouting strategies via neighbouring countries.
France’s decision to introduce the law four months early has not reduced the volume of parcels but rather diverted its route.
This result is similar to that of Italy: the small parcel tax was introduced on January 1 before the government backtracked, opting to wait for the EU tax scheduled for July 1 due to a decline in tax revenues from deliveries and job losses in the sector.
