The surge in low-value consignments from third countries, particularly from China, has posed major challenges for European customs authorities and economic operators for several years. In 2024, nearly 4.6 billion parcels valued under €150 were imported into the European Union—more than 145 parcels per second. The majority originated from China, via e-commerce platforms such as Shein, Temu or AliExpress, and largely escaped meaningful taxation. This situation has resulted in unfair competition for European retailers, increased consumer safety risks, and significant control difficulties for customs authorities.

To address these challenges, the French Finance Bill for 2026 introduces a Small Parcels Tax (SPT), designed to complement VAT and customs duties and to ensure a more equitable and controlled treatment of these flows.

The SPT applies to imports of goods contained in low-value consignments under €150, declared under the simplified H7 procedure. It covers all types of flows—B2B, B2C and C2C—and is levied per imported item, with a flat-rate charge of €5 per product, as voted by the Senate. The liable party is the same as for import VAT.

The geographical scope includes mainland France, Monaco, and certain overseas departments (Martinique, Guadeloupe and Réunion), excluding internal flows between mainland France and the overseas departments, as well as imports from OCTs (Overseas Countries and Territories) and imports destined for French Guiana and Mayotte.

The effective implementation of this tax is scheduled for 1 January 2026, subject to the final adoption of the Finance Bill. In parallel, the European Union will introduce a flat-rate charge of €3 per item on all small parcels imported as from 1 July 2026, as a transitional measure ahead of a broader EU-wide system, which will include handling fees of €2 per parcel from November 2026.

This measure will apply to parcels originating from all non-EU countries, but is primarily aimed at addressing the mass influx of low-priced Chinese goods, often non-compliant with EU standards, purchased via Asian platforms such as Shein, Temu and AliExpress.