Introduction
You receive a message from DHL: "Your package is held in customs, payment of €28.40 required for delivery." You haven't ordered anything that justifies this amount — it's just your mother sending you some spice packets and two sweaters from Tangier. Others receive a notification from La Poste for an Aliexpress package worth €12 with €6 in fees demanded upon delivery. Why? And how to pay the right price, no more, no less?
Since July 1, 2021, the European Union has removed the VAT exemption of €22 for packages coming from non-EU countries. In practical terms, by 2026, all goods imported from a non-EU country are taxed from the first euro. The regulation is not arbitrary, but the shipping methods, carriers, and the nature of the content (family gift vs e-commerce purchase) drastically change the final bill. This universal guide is aimed at all diasporas — China, Morocco, Algeria, Brazil, Vietnam, Senegal, Ivory Coast, United States — and clarifies what you really need to pay in 2026.
The 2026 Thresholds to Memorize
Three thresholds determine what you will pay. Memorize them; they do not change depending on the carrier.
- Gift between individuals, value ≤ €45 → total exemption. No VAT, no customs duties. Condition: occasional sending from one individual to another (not a business), free of charge, without commercial intent. The CN22 form (small packages) or CN23 (large packages) must be visibly marked "gift."
- Goods (e-commerce or professional purchase) → VAT from €0.01. Standard French VAT on the value of the package + shipping costs. No more €22 threshold, no more €45 threshold for this case.
Special case for alcohol, perfume, coffee, tobacco: special rules — always taxed, even as a gift, even under €45. A perfume from Casablanca or a bottle of baijiu from Shanghai never benefits from the gift exemption.
How the Total You Pay is Calculated
Let's take three examples from 2026, common in the diasporas:
Yuxin, a Chinese student in Lyon, orders from 1688 for €80 (clothing)
- Value of goods: €80
- Declared shipping costs: €12
- VAT base: 80 + 12 = €92
- VAT 20%: €18.40
- Customs duties (clothing ~12%): €11.04
- Carrier customs clearance fees (DHL, FedEx): €18 to €25
- Total to pay upon delivery: ~ €50
Aïssa, a Senegalese in Bordeaux, receives a package from her aunt in Dakar: 6 boubous + tea + 1 mortar (declared value €200, marked "gift")
- Gift > €45 → the full exemption is lost, the entire value is taxable.
- VAT 20% on €200: €40
- Customs duties on textiles (~12%): ~€24
- La Poste fees: €8
- Total: ~ €72
Lucas, a Brazilian in Marseille, receives a package worth €35 (chocolates, 2 books) marked "gift"
- Gift ≤ €45 → total exemption, €0 to pay, except for minor customs presentation fees if La Poste charges them (rare below €45).
The most expensive mistake: under-declaring the value. You attempt to declare €30 on a package worth €250 → random check, fine for false declaration up to twice the amount of the duties evaded + possible seizure of the package. Customs opens, photographs, and compares to market prices. Don't lie.
La Poste vs DHL vs FedEx vs UPS: Who to Choose?
Carriers charge their own customs clearance fees (presentation to customs, payment on your behalf, administrative paperwork). This is where the bill skyrockets.
**Golden rule for family: **ask your relative to send via regular post from the country (China Post, Poste Maroc, Correios Brazil, Vietnam Post, Poste Senegal) — it arrives via La Poste France and costs much less in fees than a DHL or FedEx shipment. Longer delivery time, but €20 saved.
Aliexpress, Shein, Temu, Wish: VAT is Included in the Price (Sometimes)
Since 2021, major platforms outside the EU must collect French VAT at the time of payment via the IOSS (Import One-Stop Shop) system if the order is ≤ €150. In practical terms:
- Shein, Temu, Aliexpress (IOSS sellers), Amazon (non-EU sellers): VAT already paid at the time of order. You see "tax included" at the time of payment. No fees upon delivery in 95% of cases.
- Aliexpress sellers without IOSS, 1688 (bulk), Taobao direct, eBay individuals: VAT not collected. Customs charges upon arrival + carrier fees.
- Orders > €150: IOSS no longer applies, customs duties apply in addition to VAT, .
Tip: by grouping several small Aliexpress purchases into a single shipment over €150, you lose the customs duty exemption. It's better to place several small orders ≤ €150 separately (but beware of customs refusal in case of manifestly related "split" shipments).
Receiving the Package: Documents to Prepare
When DHL, FedEx, or Chronopost requests payment, they send a secure link (DHL On Demand Delivery, FedEx My Delivery). For La Poste, you receive a delivery notice with a code to use on laposte.fr/dedouanement-international.
To prepare on the recipient's side:
- Identity document (residence permit, passport, or national ID) — often requested for packages > €1,000.
- Exact address identical to that on the shipping slip.
- Payment method: credit card or bank transfer. Refuse suspicious SMS links: French customs never sends direct payment SMS. Always go through the official carrier's website or laposte.fr.
Pitfalls to avoid:
- Fraudulent SMS "Your package is held, pay €1.99" → 99% of the time, it's phishing. Never click on the link.
- Refusal of the package: possible. You give up receiving it, and it is returned to the sender (who often pays the return fees). No VAT refund for you.
- 21-day deadline after which an unclaimed package in customs is destroyed or returned.
Summary Table 2026
| Situation | VAT? | Duties? | Approximate Total |
|---|---|---|---|
| Family gift, value ≤ €45, La Poste | No | No | €0 |
| Family gift €100, DHL | Yes (€20) | Yes if textile (12%) | ~ €50 with DHL fees |
| Shein €80, IOSS | Already paid | No (< €150) | €0 upon delivery |
| Aliexpress 1688, €200 | Yes (€40) | Yes (~€24) | ~ €80 + fees |
| Gift from the US > €45 (Amazon US, friend seller) | Yes | Variable | €30–60 depending on value |
| Bottle of wine from Morocco, €30 | Yes (alcohol) | Yes (excise) | €15–20 |
In Summary
- Gift from an individual ≤ €45 = €0 to pay (except for alcohol/perfume/tobacco).
- Any e-commerce purchase outside the EU = VAT 20% from €0.01 since 2021.
- only apply from of goods.
On Pionra
On Pionra, the Chinese, Moroccan, and Algerian communities share their package tips: which shipping method is the most reliable from Casablanca, how to group with a cousin's travels, where to find reliable freight forwarders. The Vietnamese, , , and communities regularly post recent experiences (actual fees paid, observed delays, services to avoid).
FAQ
My mother sends me 3 packages in a month, valued at €30, €35, €40. Are they all exempt?
No, not automatically. Customs may consider it a split shipment if the frequency is high and the content is commercial. Officially, the €45 threshold is assessed per shipment. In practice, 2 to 3 packages per year from the same sender pass without issue. A dozen per month → likely control. Stay reasonable.
My friend in Brazil sends me a "gift" package but inside there is a phone worth €600. What happens?
The phone is treated as merchandise, regardless of the "gift" label. VAT 20% on €600 = €120, customs duties on electronic products ~0% (phones), DHL/FedEx fees €20–25. Total ~€145. Customs may also request proof of origin (invoice, screenshot) to verify the declared value.
I ordered from Aliexpress, the seller marked the value at €5 while I paid €80. Any advantage?
Risky. If customs checks (and they are doing this more and more with AI, 3D scanners), you will be taxed on the real value (sometimes reconstructed from the product link), plus a fine. Instead, ask the seller to include the exact invoice. Many Aliexpress sellers now offer shipments with IOSS where VAT is already paid at the time of order.
Why does my package from Morocco with La Poste cost me €8 more when it is below €45?
Either it was declared as "merchandise" instead of "gift" by the sender, or the value exceeds €45, or the content includes a product that is always taxed (perfume, alcohol, coffee over 500g, tobacco). Check the CN22/CN23 declaration attached to the package.
I arrived in France 2 months ago, I want to send my belongings from Vietnam. Taxes?
Personal effects from a move benefit from a total exemption (VAT + duties) under certain conditions: you must have resided outside the EU for more than 12 months, import within 12 months of arrival, and provide a detailed inventory + a declaration of honor + a certificate of change of residence. Form 753 to fill out. Three common customs passages: Roissy, Marseille, Le Havre. Savings: potentially several hundred euros.