Small Parcel Tax 2026: What Importing Businesses Need to Know
Since 1 March 2026, a new tax applies to low-value goods shipped into France from countries outside the European Union. Introduced by Article 82 of the Finance Act 2026, the small parcel tax (TPC) aims to rebalance competition between extra-European e-commerce platforms and Europe-based operators. While the public debate has focused on consumer purchases on Shein or Temu, this tax also concerns professional flows — companies regularly importing low-unit-value goods need to understand its operational implications.
What is the Small Parcel Tax?
The TPC is a flat tax of €2 per item applying to goods in shipments whose intrinsic value does not exceed €150. It was designed as a regulatory tool to counter the explosion of parcel volumes imported from Asia. In 2024, the DGDDI processed more than 218 million customs declarations, with a growing share linked to these small shipment flows. The TPC is a transitional measure, in force until 31 December 2026 at the latest, when an equivalent European mechanism will take over.
Which Shipments Are Covered?
The TPC covers all shipments of goods with an intrinsic value below €150, dispatched from a country outside the EU to mainland France, Martinique, Guadeloupe, Réunion and Monaco. The territories of Mayotte, French Guiana and Saint-Martin are excluded.
The scope is broad, covering B2C, B2B and C2C transactions. A company importing components or samples of low unit value from a supplier in China or Turkey is therefore concerned just as much as a private consumer.
How is the Tax Calculated?
The TPC's calculation mechanism relies on the concept of goods "item" in the customs sense. The €2 tax does not apply per physical unit in the parcel, but per product category identified at the 6-digit customs nomenclature level (Harmonised System). If you import five pairs of the same type of shoe in one shipment, the tax due is €2 for the entire lot. However, if the same parcel contains three trousers and two shirts, the tax is €4: €2 for "trousers" and €2 for "shirts".
An often overlooked detail: the TPC enters into the calculation base for import VAT. At the standard 20% rate, each item category generates an effective surcharge of €2.40.
Who is Liable for the Tax?
The TPC is borne by the person who pays import VAT. For B2C sales via an online platform, this is generally the platform or seller registered under the IOSS (Import One-Stop Shop). For B2B flows, it is the importer or their registered customs representative (RDE) who is directly liable at the time of customs clearance.
How Do the French Tax and European Customs Duty Interact?
European Regulation of 11 February 2026 introduces a flat customs duty of €3 per item on all shipments not exceeding €150 in value. This duty applies from 1 July 2026 across all Member States. Between 1 July and 31 December 2026, the French TPC and the European flat duty will cumulate: €2 (TPC) + €3 (EU duty), to which import VAT and European handling fees will be added. For companies managing significant volumes of small shipments, this cumulation will directly impact unit costs and must be integrated into pricing models.
Impact on Companies Importing Low-Value Goods
Components, samples, promotional items, cross-border e-commerce: for companies whose activity relies in part on importing low-unit-value products, the TPC requires revision of landed cost calculations. The surcharge per shipment may seem modest individually, but cumulates rapidly on large volumes: a company processing 1,000 monthly shipments with an average of two tariff categories will see its bill increase by €4,000 per month before VAT.
Reliable tariff classification is the primary lever for controlling the TPC's impact. A 6-digit classification error can distort the tax calculation and lead to post-clearance adjustments. Companies importing varied product ranges should systematically verify the consistency between declared HS codes and the actual nature of goods to preserve their customs compliance.
Frequently Asked Questions about the Small Parcel Tax
Does the tax apply to business-to-business shipments?
Yes. The TPC covers B2B, B2C and C2C transactions provided the shipment originates from a non-EU country and its intrinsic value is below €150. A professional importer receiving samples or small orders is concerned just as much as a consumer.
What will happen after 31 December 2026?
The French TPC will cease to apply no later than that date. It will be replaced by the European mechanism consisting of the €3 per item flat duty (in force since July 2026) and the handling fees planned for November 2026.
How is the TPC declared in DELTA IE?
The TPC is recorded directly on the H7 type customs declaration. Operators registered under IOSS receive a monthly statement from the DGDDI with liquidation data. Non-IOSS operators pay the tax at the time of customs clearance.
