New tax on deliveries from outside EU: How will it affect customers?

Sending parcels to France from outside the EU is more expensive since a new tax came into force on March 1.

Parcels with a value of less than €150 sent to France (including its overseas territories, and to Monaco) from outside the EU are now charged €2 extra in tax, as stated in the new Article 82 of law 2026-103 of la Loi de finances (the Budget) 2026.

The measure was introduced as a deterrent against non-EU retailers that sell low-cost items and fast fashion which are considered to be particularly bad for the environment. Items sent from China are thought to have been particularly targeted, however all non-EU countries are affected, ie. UK, US etc. 

It affects any commercial deliveries, as well as gifts sent between individuals if the value of the item sent is over €45.

Parcel deliveries have skyrocketed in recent years. 

French customs data published in December 2025 shows that there were 189 million declarations for small parcels recorded in France in 2024. 

And the number of small parcels delivered tripled between 2022 and 2024, with the total value rising from €1.9billion in 2022 to €5.3billion in 2024.

Parcels valued at under €150 have been subject to VAT and a specific customs declaration since July 2021, with 2.1 billion items being imported into France since then.

This particular tax is set to be temporary, however, explains government website le Service Public. It will only apply until December 31, 2026 at the latest, after which an equivalent European tax will come into force instead.

How is the €2 charge calculated?

The €2 charge does not apply per parcel, but per customs tariff line declared in the import paperwork. In practice, the fee depends on how many different categories of goods - each identified by a separate customs code - are listed on the declaration.

For example, a parcel containing only identical items that fall under a single tariff code would incur one €2 charge. 

However, a package containing different types of goods - such as clothing made from different materials, toys, or cosmetics - could generate multiple tariff lines and therefore several €2 charges.

The rule applies to all qualifying parcels sent from outside the EU.

In most cases the exporter will be asked to pay the tax, however, in some cases individuals will pay it eg. in the case of a gift received from another person that is valued between €45-150.

‘Boomerang effect’?

Italy brought in the same measure on January 1 this year, and critics have said that the change has merely displaced the problem to other countries.

Valentina Menin, director general of Italian airport association Assaeroporti, told the Financial Times that the tax had an immediate "boomerang" effect. 

At least 30 flights that were originally destined to land at Milan Malpensa airport, “the point of entry for 60% of goods shipped to Italy by air” were instead redirected to Belgium, Amsterdam, or Hungary, she said. 

This may change once the planned European-wide rule comes into force next year.

It comes as the cost of sending letters and parcels within France increased by 7.4% on average from January 1, due to price changes by La Poste. The cost of sending parcels via the Colissimo service rose by 3.4%, for all destinations. This followed several years of gradual price rises.