The French Customs Service (Direction générale des Douanes et Droits indirects (DGGDI) – Directorate General of Customs and Indirect Taxes) has published an information note on the implementation of the “small parcels tax” provided for in Article 22 of the Draft Finance Bill for 2026. This tax applies to items contained in low-value consignments (under €150) originating from countries outside the European Union.

The tax:

  • It applies per imported item, separately from customs duties and VAT, when a simplified declaration (H7) is used.
  • The rate adopted by the Senate is €5 per item.
  • The tax applies to all import flows (B2B, B2C, C2C) and is applicable in mainland France, Monaco, Martinique, Guadeloupe and Réunion, excluding the exempt territories (French Guiana and Mayotte).
  • It will enter into force on the date set by the Finance Act for 2026, following the final adoption of the text.

This measure forms part of a broader European context, in which the EU is also introducing flat-rate customs duties on small imported parcels, with the aim of harmonising the taxation of e-commerce flows and combating unfair competition.

How ASD Group can support you

At ASD Group, we help companies anticipate and manage new customs and tax obligations related to the import of goods.
Contact us for a personalised assessment of your obligations and tailored operational support to meet your needs.

Source : Direction générale des Douanes et Droits indirects (DGGDI) (in French)