Source date: 2026-02-19
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Starting March 1, 2026
Creation of a Tax on Small Packages Published February 20, 2026 - Updated March 2, 2026 - Service Public / Direction of Legal and Administrative Information (Prime Minister's Office)
The import tax known as the "tax on small packages" came into effect on March 1 and applies to low-value goods from countries outside the European Union. Service Public provides an update.
Image 1 Credits: fiskes - stock.adobe.com
Article 82 of the 2026 Finance Law introduces a "tax on small packages" aimed at increasing delivery costs for merchandise items in low-value shipments. The goal is to encourage consumers to reduce impulse purchases of very low-cost products, particularly in the fast-fashion sector.
How Does the Tax on Small Packages Work?
The tax on small packages (TPC) is different from customs duties and VAT.
It will apply to merchandise items contained in shipments worth less than €150 originating from countries outside the European Union, destined for mainland France, Martinique, Guadeloupe, La Réunion, and Monaco.
This tax is €2 per item. As indicated in the Q&A list on the Tax on Small Packages from douane.gouv.fr, a merchandise item, for tax purposes, corresponds to a product category. For example, if a package contains 3 pairs of pants and 2 shirts, the tax owed will be €4 (€2 for the "pants" category and €2 for the "shirts" category).
In the case of sales from a professional to a consumer, the tax is payable by the seller or the e-commerce platform. For all other situations, consult the dedicated FAQ.
This tax comes into effect on March 1. It is transitional and should expire by December 31, 2026, when an equivalent European tax takes over.
Legal Texts and References
See Also
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New rates for stamps and packages Service Public
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Tax on small packages: informational update on its implementation Ministry of Economy
Schedule
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Source: Service Public
