What are rules for sending or receiving small parcels between France and the UK or US?

Reader Question: I feel so much has changed when it comes to sending small parcels in and out of France that I cannot keep up! Can you go over the rules again please ?

This question can be broken down into rules for parcels being sent to France, and those being sent from the country to the UK or US.

‘Small parcel’ classification is not about size but rather the value of the parcel. 

Packages with items containing an overall value of €150 or below are classed as small parcels (petits colis) when being sent to France.

Incoming parcels €150 or more in value require customs duties to be paid on them.

VAT is required on all parcels.

Note certain parcels sent abroad are also impacted by new rules aimed at reducing waste, which are explained here.

Reminder on EU’s new small parcel tax 

Small parcels arriving in France from outside the EU are now subject to an additional tax.

It was implemented by the bloc in a bid to prevent an influx of parcels from Asian – mostly Chinese – e-commerce sites, but applies to packages from all non-EU countries equally, including the UK, US, Australia, etc.

The €3 tax has been in force equally across the bloc since July 1, 2026. 

Prior to this, France had a similar €2 tax in place, but has suspended this while the EU-wide tax is in effect.

Note the €3 tax applies per item-type (based on shipping/import codes) and is not a one-off tax nor applied to each individual item. 

For example, a package containing four pairs of blue jeans each costing €20, would only see a €3 surcharge. 

However, a package containing one pair of blue jeans, one white t-shirt, one red t-shirt, and a baseball cap, would face a €12 small parcel tax, as these are four different items with different item codes. 

Payment of the tax can be made either by the shipper or recipient. 

Larger companies now typically factor in the tax to item/shipping costs to avoid hassle for customers. 

However, smaller companies may not pay the tax, and family and friends sending parcels to you may be unaware of its existence.

In cases where the tax is not paid upfront by the sender, recipients must pay before collecting it. Payment methods will depend on the courier service used. 

Note that gifts under the value of €45 are exempt from the tax, provided the sender clearly explains the parcel is a gift and has a value below this amount.

An in-depth overview of the tax is available in our article here.

The EU is planning to introduce a separate handling fee for small parcels, currently expected for November 2026, but full information (including pricing and exact packages affected) is not yet available. 

Sending small parcels to UK 

The UK is looking at introducing a similar small parcel tax – also aimed at combatting the influx of Asian e-commerce parcels – but as of September 2026 is yet to do so.

However, similar thresholds for customs and VAT exemptions for gifts apply. 

Parcels containing items with a value of £39 or below (roughly €45) are exempt from VAT and any customs duties, if they are clearly labelled as gifts and valued by the sender. 

Parcels valued between £39 and £135 (roughly €150) are liable for VAT payments but exempt from customs duties, and parcels above this value will see both customs and VAT applied. 

Senders should clearly mark the value of parcels using the ‘CN22’ form (the CN23 is only for more expensive parcels and not those exempt from customs duties). 

This form must be used for all parcels being sent outside the EU from France.

You can use several commercial couriers for small parcels sent to the UK, but many people opt for those affiliated to La Poste – advice is available in our article here.

If you as the sender do not pay any required VAT or customs duties on your parcels, the recipient will need to pay before they can collect it. 

Complications for US 

For those looking to send parcels to the US, the issue is more complex.

The US ended its exemption on customs duties for small parcels (previously set at parcels valued at $800 or below) in 2025, with all parcels now potentially subject to customs costs. 

This led to several courier services, including some affiliated with La Poste, to temporarily suspend sending parcels to the US.

Services resumed in 2026 however, and La Poste has previously informed The Connexion that the service can be used to send parcels or letters to the US in three ways: 

• ‘International Letter’ (Lettre internationale), which is for documents with no monetary value and can be sent using prepaid international envelopes

• The ‘Colissimo’ online service, which applies to all shipments valued at less than €650, to the United States only (not overseas US territories). Postage for these parcels must be purchased online

• The Chronopost service, which is available at post offices or on the Chronopost website with prepaid, ready-to-ship packages

The Connexion continues to receive reports of Americans facing issues sending parcels back home using La Poste. 

If you have any issues attempting to send a parcel to the US through La Poste, direct them to the government’s Service Public website, which clarifies rules on the matter and confirms items can be sent.

Alternatively, you can use private courier services, although this may be more expensive.

The key difference is that customers sending parcels to the US need to pay duties in advance, to US customs, before the parcel can enter US territory. 

This is either done in advance at the post office or online through the courier service before sending the parcel.

Look for companies or services that offer Delivered Duty Paid (DDP) for parcels to the US, which should be the majority of well-known and legitimate companies.

Another important thing to note is that unlike parcels sent to France or the UK, ‘gifts’ sent to the US can only comprise homemade items.

Common items sent as gifts – French sweets, small trinkets, DVDs, books, etc – must be classified as goods. More information is available in our article here.