E-Commerce Plot Twist: The French Tax Gives Way to the European Flat Rate
Published on July 2, 2026 · Reading time: 3 minThe volume of small parcels crossing the borders of the European Union has doubled every year since 2022, with 80% of the flows coming from China. Faced with this surge of goods from e-commerce giants, the EU has decided to crack down to rebalance competition. But a few hours before the regulatory deadline, a last-minute plot twist shook things up.
The New Calculation of the European Flat-Rate Duty
This change of course simplifies taxation but maintains strong pressure on cost prices. As of July 1, 2026, the customs duty exemption for shipments under 150 euros disappears in favor of a single Flat-Rate Customs Duty (DDF) of 3 euros. Contrary to initial plans, the French tax of 2 euros will not be added. The calculation is thus modified: for a product purchased for 6 euros, only the 3 euros of the European flat-rate duty will be added, forming a new calculation base of 9 euros on which VAT will be applied.
These duties will now be collected directly by the European Union, which will redistribute 25% to the Member State that carries out the customs clearance. This transitional mechanism of 3 euros will remain in force until July 2028, the arrival date of the Data Hub. However, it will be supplemented from November 1, 2026, by the introduction of a European management fee, the Union Handling Fee (UHF), and by the requirement of an alphanumeric product identification code (PID).
Mandatory Scope of VADBI and Exclusions
For operators, the application of this 3-euro flat rate requires strict compliance with the Distance Selling of Imported Goods (VADBI) regime. This system exclusively targets B2C where the seller is subject to VAT, where the buyer is a final consumer in the EU, and where the goods are located outside the Union at the time of the transaction.
B2B flows are therefore totally excluded and remain subject to the common external tariff via a standard H1 declaration. In the same way, non-commercial shipments between individuals (C2C) under 45 euros as well as promotional samples escape this flat rate. On the geographical side, logistical flows between mainland France and the overseas departments are exempt from these 3 euros, while direct imports from a third country to a DROM (Overseas Department or Region) are fully subject to it.
The IT Trap of Customs Declarations
⚠️ Technical vigilance point: For declarants and indirect customs representatives who manage the IOSS single window, technical vigilance must be maximal under penalty of severe financial reassessments from the administration. The behavior of customs IT systems varies depending on the chosen form.
In the context of a declaration via DELTA H7, the flat-rate duty of 3 euros applies globally per tariff nomenclature (HS6) without taking quantities into account. Thus, a parcel containing two identical dresses will only generate the 3-euro tax once. On the other hand, if the operator validates their customs clearance via DELTA IE H1, the software will apply the flat rate to the item line regardless of the nomenclature, multiplying the tax by the quantity and doubling the bill for those same two garments.
Conclusion
This last-minute political reversal spectacularly illustrates the chronic unpredictability that plagues modern international trade. While ministries adjust their press releases on the eve of the deadline, it is the IT and logistics departments of companies that find themselves pulling all-nighters to urgently reprogram global billing chains.
European politicians will no doubt congratulate themselves for having harmonized the rules of the game against the Asian giants. In reality, customs officers and operators will mostly observe with irony the final consumer ordering a three-euro t-shirt, all while ignoring that they are about to pay exactly the same amount to the European Union for the privilege of seeing it cross the border.
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Frequently Asked Questions
How is the new taxation calculated for a small e-commerce parcel?
As of July 1, 2026, the exemption for shipments under 150 euros is removed to make way for a single Flat-Rate Customs Duty of 3 euros. Thus, for an item purchased for 6 euros, only the 3 euros of the European duty are added (without the French 2-euro tax), creating a new base of 9 euros subject to VAT.
What types of shipments are excluded from the 3-euro European flat rate?
This flat-rate duty strictly applies to B2C flows. It excludes B2B exchanges, shipments between individuals (C2C) with a value of less than 45 euros, promotional samples, as well as logistical flows connecting mainland France and the overseas departments.
What is the risk associated with customs declaration systems?
The processing of the 3-euro tax depends on the declaration software used. Under DELTA H7, the tax applies globally per nomenclature (HS6), regardless of the number of items. Conversely, with DELTA IE H1, the system applies the flat rate to each item line, which multiplies the tax by the quantity of items present in the parcel.
