Introduction
Suddenly receiving a text from DHL: "Your package has been held by customs, you need to pay €28.40 for delivery." But you haven't bought anything worth that much — just a few bags of spices and two sweaters sent by your mom from Tangier. Or you might receive a notification from La Poste that a €12 Aliexpress package requires an additional €6 to collect. Why? How do you pay just the right amount, not more or less?
As of July 1, 2021, the EU eliminated the €22 VAT exemption threshold. This means that by 2026, all goods sent from outside the EU to France will incur a 20% VAT from the first euro. The rules are not actually confusing, but the shipping method, carrier, and nature of the package (family gift vs online purchase) can lead to vastly different final bills. This guide is aimed at all expatriate communities — Chinese, Moroccan, Algerian, Brazilian, Vietnamese, Senegalese, Ivorian, American — to clarify the real costs for 2026.
Three Thresholds to Remember for 2026
Only three thresholds determine how much you ultimately have to pay, regardless of the carrier.
- Private gifts, value ≤ €45 → Completely exempt from tax. No VAT, no customs duties. Conditions: occasional sending from private to private (not company shipments), free of charge, non-commercial nature. The CN22 (small package) or CN23 (large package) declaration form on the outside of the package must clearly check "cadeau / gift".
- The standard French VAT is , applied to the value of the package + shipping costs. The €22 exemption has been abolished, and the €45 exemption for gifts does not apply to goods.
Special exceptions — alcohol, perfume, coffee over 500g, tobacco: always taxed, even if it's a gift, even if under €45. Perfume from Casablanca, white wine sent from Shanghai will never enjoy gift tax exemption.
How Much Will You Ultimately Pay? Three Examples to Illustrate
Here are three common expatriate examples for 2026:
Yuxin, a Chinese student in Lyon, placed an €80 clothing order on 1688
- Goods value: €80
- Declared shipping cost: €12
- VAT base: 80 + 12 = €92
- VAT 20%: €18.40
- Customs duty (clothing about 12%): €11.04
- Carrier clearance fee (DHL, FedEx): €18 to €25
- Total payable upon delivery: about €50
Aïssa, a Senegalese living in Bordeaux, received 6 boubous + tea + 1 mortar from an aunt in Dakar (declared value €200, marked "gift")
- Gift over €45 → exemption rights completely invalidated, the entire amount will be taxed.
- €200 × 20% VAT = €40
- Textile customs duty (about 12%): about €24
- La Poste clearance fee: €8
- Total: about €72
Lucas, a Brazilian living in Marseille, received €35 worth of chocolate + 2 books from his mom, marked "gift"
- Gift ≤ €45 → completely exempt from tax, €0 payable, unless La Poste occasionally collects a small symbolic fee (rare for amounts under €45).
The most expensive mistake is: deliberately undervaluing the goods. If you declare a €250 package as €30 → customs may randomly inspect it, and "false declaration" fines can reach twice the tax owed + possible confiscation of goods. Customs now opens boxes and takes photos to compare with market prices. Do not underreport.
La Poste vs DHL vs FedEx vs UPS: How to Choose?
Carriers will charge their own customs clearance fees (declaring to customs, paying taxes, administrative documents), and bills can skyrocket here.
Golden rule for family packages: Have the sender use the local national postal service (China Post, Poste Maroc, Brazil Correios, Vietnam Post, Poste Sénégal) to send — delivered by La Poste in France, which is much cheaper than DHL/FedEx. It may take a bit longer, but you can save €20.
Aliexpress, Shein, Temu, Wish: VAT Sometimes Included
Since 2021, large platforms outside the EU must collect French VAT directly at checkout through the IOSS (One-Stop Shop for Imports) system (for orders ≤ €150). Specifics include:
- Shein, Temu, Aliexpress (IOSS sellers), Amazon (non-EU sellers): VAT is already paid at the time of ordering. The checkout page will state "tax included". In 95% of cases, there is €0 payable upon receipt.
- Aliexpress non-IOSS sellers, 1688 wholesale, Taobao direct shipping, eBay individual sellers: VAT not collected. Customs will issue a bill upon arrival + carrier fees.
- Orders > €150: IOSS is invalid, customs duties apply, .
Tip: Consolidating multiple small orders into one package over €150 from Aliexpress will lose the customs exemption. It's better to spread out multiple orders under €150 (but if customs determines you are "deliberately splitting orders", they may still refuse clearance).
What to Prepare for Receipt
When DHL, FedEx, or Chronopost require payment, they will send a secure link (DHL On Demand Delivery, FedEx My Delivery). La Poste will send a collection slip + code, to pay online at laposte.fr/dedouanement-international.
Recipients should prepare:
- Identification (residence permit, passport, or French ID) — packages over €1,000 are often required to provide this.
- Delivery address must match exactly with the sender's declaration.
- Payment method: credit card or bank transfer. Do not click on unfamiliar SMS links: French customs never sends payment links directly via SMS, always go through the carrier's official website or laposte.fr.
Common traps:
- Scam SMS "Your package has been held, please pay €1.99" → 99% are phishing. Absolutely do not click the link.
- Refusal of delivery: You can refuse delivery, and the package will be returned (return shipping is often borne by the sender). You will not receive any VAT refund.
- Packages not cleared within 21 days will be destroyed or returned.
Quick Reference Table for 2026
| Situation | VAT? | Customs? | Approximate Total |
|---|---|---|---|
| Private gift ≤ €45, La Poste | No | No | €0 |
| €100 gift, DHL | Yes (€20) | Clothing €12 | Including DHL fees about €50 |
| €80 Shein (IOSS) | Already paid | No (< €150) | €0 payable upon receipt |
| 1688 order €200 | Yes (€40) | Yes (about €24) | About €80 + fees |
| Gift from American friend > €45 | Yes | Depends on category | €30–60 |
| €30 wine from Morocco | Yes (including alcohol) | Including excise tax | €15–20 |
Summary in One Image
- Private gifts ≤ €45 = €0 (except alcohol/perfume/tobacco).
- Shopping from outside the EU = VAT starts at €0.01 at 20% (since 2021).
- Customs duties only start for goods ≥ €150.
- Undervaluing prices = fines up to twice the tax owed.
On Pionra
On Pionra, the Chinese Expat Community, Moroccan Community, and Algerian Community often share practical experiences about sending packages: which postal route from Casablanca is the most reliable, how to send items back home with relatives, which freight forwarders are trustworthy. The , , , and communities also post the latest real bills (how much was actually paid, how many days it took, which services to avoid).
Frequently Asked Questions
My mom sends 3 packages a month, worth €30, €35, and €40, are they all tax-exempt?
Not necessarily. If the frequency is too high and the contents appear commercial, customs may determine it as "split shipments". The regulation states that €45 is calculated per shipment. In practice, having the same sender send 2–3 packages a year is usually fine; sending a dozen in a month is likely to be scrutinized. Moderation is key.
A Brazilian friend sends me a "gift" package containing a €600 phone, what will happen?
The phone will be treated as a product, regardless of the "gift" label. 20% × €600 = €120 VAT, electronic product customs duty ~0% (for phones), DHL/FedEx fees €20–25. Total about €145. Customs may request original evidence (invoice, online store screenshot) to verify the value.
I ordered from Aliexpress, and the seller marked the value as €5, but I actually paid €80, is that a good deal?
High risk. Customs now uses AI and 3D scanning to detect more and more, and once discovered, they will tax based on the real value (sometimes directly reconstructing the price based on the product link), plus fines. It's safer to ask the seller to attach a real invoice. Many Aliexpress sellers now offer IOSS shipping, where VAT is already paid at the time of ordering, resulting in €0 upon arrival.
My Moroccan package had an €8 fee from La Poste, but it was clearly under €45?
Possible reasons: the sender declared it as "goods" instead of "gift"; the value exceeded €45; the contents included taxable items (perfume, alcohol, coffee over 500g, tobacco). Please check the CN22/CN23 declaration form attached to the package.
I just arrived in France 2 months ago and want to send things from my home in Vietnam, will I have to pay taxes?
Personal belongings from moving can apply for full exemption (VAT + customs duties), conditions: you have lived outside the EU for more than 12 months, the items must arrive within 12 months of entering France, and you must provide a detailed inventory + personal declaration + proof of change of residence. You need to fill out Form 753. The major customs offices in Roissy, Marseille, and Le Havre often handle this type of business. This can save you hundreds to thousands of euros.