France’s new €2 parcel tax takes effect on March 1, 2026, giving e-commerce sellers selling into the French market just days to understand what is changing and what it means for their margins. This is not a future policy to monitor. It is a live regulation that changes the cost structure of every low-value shipment entering France from outside the EU, starting this weekend.
This guide covers exactly what the tax is, who it hits and what your options are.
Key Takeaways
- France’s €2 flat-rate administrative charge applies to all parcels valued under €150 arriving from non-EU countries, effective March 1, 2026 (Glopal, 2026).
- The charge applies per item (per HS6 code), not per parcel. A three-item order triggers €6 in new charges.
- The tax is temporary and will end no later than December 31, 2026, when the EU-wide €3 levy is expected to take over (The Connexion, 2026).
- Italy introduced an equivalent measure on January 1, 2026, and saw an immediate “boomerang” effect as shipments were rerouted through Belgium, the Netherlands and Hungary.
- Sellers using established, experienced logistics partners are in a significantly better position to navigate this period than those relying on low-cost, unvetted carriers.
What Is the France €2 Parcel Tax?
France has introduced a temporary €2 flat-rate administrative charge on all low-value imports entering the country from outside the EU. The measure is embedded in Article 22 of the French Finance Bill 2026 (also referenced as Article 82 of Law 2026-103) and formally took shape when France adopted its 2026 national budget.
The stated purpose is to level the playing field between local French and European businesses and large non-EU platforms like Shein and Temu, which have benefited from the duty-free threshold on parcels under €150 for years. French customs data published in December 2025 shows that the number of small parcels delivered to France tripled between 2022 and 2024, with total parcel value rising from €1.9 billion to €5.3 billion in the same period (The Connexion, 2026).
France is acting ahead of the EU’s broader customs reform, using this national measure as a bridge until the EU-wide €3 levy takes effect, expected around July 2026.
Who Pays the Tax and How?
The person liable for the tax is whoever is responsible for the import VAT linked to the H7 customs declaration submitted for clearance. In practice, this depends on your shipping arrangement:
- If you ship DDP (Delivered Duty Paid) using your own IOSS number, you are the taxable person and must register and declare this in France.
- If you ship DDP through a logistics provider using their IOSS number, they are responsible for declaring and paying.
- If you ship DDU/DAP (Delivered Duty Unpaid), the French buyer becomes the importer of record, and the carrier will collect the tax at delivery, typically adding their own handling fee on top.
The critical practical detail: if you are registered for IOSS in another EU country (not France), you will need to register separately for VAT in France to declare and pay this tax. Registration can take three to four weeks, and the first payment for March shipments will be due April 24 (Glopal, 2026).
The Per-Item Structure: Why It Matters More Than It Looks
The €2 charge is calculated per HS6 code item in the parcel, not per shipment. This is the same structure as the incoming EU-wide €3 levy, and it significantly changes the economics of multi-item orders.
Cost Impact by Order Size
| Items Per Order | New France Tax Cost |
|---|---|
| 1 item | +€2 |
| 3 items | +€6 |
| 5 items | +€10 |
| 10 items | +€20 |
For sellers with average orders containing multiple SKUs, this is not a flat €2 problem. It is a compounding cost that must be recalculated across your entire French order mix.
Italy’s Experience: A Warning for France-Focused Sellers
Italy introduced an equivalent measure on January 1, 2026, and the results were immediate. According to the Financial Times, at least 30 flights originally destined for Milan Malpensa airport, which handles 60% of goods shipped to Italy by air, were rerouted to Belgium, Amsterdam and Hungary within weeks of the tax taking effect (The Connexion, 2026).
This “boomerang” effect describes what happens when national-level measures create geographic arbitrage opportunities. Sellers and logistics providers simply reroute goods through countries without the charge. The same pattern may emerge in France, though it is likely to shift once the EU-wide levy takes effect later this year and closes those gaps.
For e-commerce sellers, this dynamic has a practical implication: the carriers and logistics partners you work with will make decisions that affect how your shipments are handled and routed. Working with experienced, established providers rather than the cheapest option available is a meaningful risk management decision right now.
What This Means for Your Business
The seven-month window between March 1 and the expected end date of December 31 is not a reason to delay action. Here is what sellers shipping to France should do now:
Audit your French order data. Understand your average items per order, your current margin per French sale and what an additional €2 per item does to your profitability at different price points.
Review your shipping arrangement. Are you on DDP or DDU? Who holds the IOSS number for French shipments? If you are the taxable person, do you have a French VAT registration, or do you need to initiate one?
Talk to your logistics provider immediately. Carriers like YunExpress have already made internal adjustments and, for now, are not passing the cost to clients. But this may not hold. Knowing your provider’s position before March 1 is essential, not after.
Consider EU fulfillment positioning. Inventory held inside the EU avoids this tax entirely because it applies only to non-EU imports. This is not a short-term fix, but for sellers with consistent French order volumes, it is worth modelling the economics.
Stay updated on the EU-wide transition. The €3 EU levy expected around July 2026 will eventually supersede France’s national measure. The two policies are related but distinct, with different rates, scopes and implementation timelines.
How Experienced Fulfillment Partners Are Responding
Dropship China Pro has been actively monitoring these regulatory developments alongside its logistics network. The recommendation from our team is consistent with what experienced operators are saying across the industry: this is a period where the quality and reliability of your logistics partnerships matter more than usual.
For Dropship China Pro clients, this regulation currently has no direct cost impact. Our logistics partners have made operational adjustments that route shipments to avoid customs clearance through France, meaning the €2 charge does not apply to orders we fulfill. We are monitoring the situation closely and will update clients immediately if anything changes.
Some options may appear cheaper on the surface but carry meaningful operational risk when regulations shift quickly. Established fulfillment providers with strong carrier relationships and experience navigating cross-border compliance are better positioned to route shipments correctly, maintain transparency on costs and adapt to regulatory changes as they develop.
For sellers building toward EU fulfillment as a longer-term strategy, DSCP’s existing European network and experience in cross-border logistics provide a foundation to work from. Get in touch with our team to discuss how your European fulfillment strategy should adapt.
Frequently Asked Questions
When does France’s €2 parcel tax start?
The tax takes effect on March 1, 2026. It was introduced as part of France’s 2026 national budget (Article 22 of the Finance Bill 2026) and applies to all non-EU imports valued under €150 entering France from that date.
Is the €2 charge per parcel or per item?
Per item, specifically per HS6 code item contained in the parcel. A single parcel containing three different products will incur €6 in new charges, not €2. This is one of the most important details for sellers calculating the financial impact on their French orders.
Does this affect all non-EU countries shipping to France?
Yes. The tax applies to all imports from outside the EU into France’s metropolitan area, Monaco, Guadeloupe, Martinique and Réunion. Mayotte, French Guiana and Saint-Martin are outside the scope of the measure (Glopal, 2026).
How long will the €2 tax last?
The measure is explicitly temporary. It will remain in effect until December 31, 2026, at the latest, at which point the EU-wide customs reform is expected to take over with a broader levy applying to all EU member states.
Will sellers have to pay this directly?
It depends on your shipping arrangement. If you ship DDP using your own IOSS number, you are the taxable person and are responsible for declaring and paying the tax through the French VAT system. If you ship via a provider who manages customs under their IOSS number, they are liable. If you ship DDU, the buyer pays at delivery, with the carrier adding fees.
What is the difference between France’s €2 tax and the EU’s €3 levy?
These are two separate policies. France’s €2 tax is a national, temporary measure starting March 1, 2026 and ending no later than December 31, 2026. The EU’s €3 levy is a broader regulation applying across all 27 EU member states, currently expected around July 2026. France is acting ahead of the EU timeline as a bridge measure.
Can I avoid the tax by storing inventory in the EU?
Yes. The tax applies only to imports from outside the EU. If your inventory is already held in a warehouse within the EU and orders are fulfilled domestically, the charge does not apply. This is one reason EU fulfillment positioning is worth modeling for sellers with significant French order volumes.
Conclusion
France’s €2 parcel tax is the first national implementation of what will eventually become an EU-wide shift in how low-value cross-border shipments are taxed. It is already in effect in Italy. It takes effect in France on March 1, 2026. The EU-wide €3 levy follows in mid-2026.
For e-commerce sellers shipping to European customers, these are not distant policy developments. They are live operational realities that require immediate attention to cost modeling, carrier relationships and fulfillment strategy. The sellers who adapt their logistics thinking now will navigate this transition with far less disruption than those who wait.
References
- Glopal. (2026). France Introduces New 2€ Item Tax on Low-Value Parcels. merchants.glopal.com
- The Connexion. (2026). New tax on deliveries from outside the EU: How will it affect customers? connexionfrance.com
- VATCalc. (2026). France €2 Customs Charge Low-Value Imports March 2026. vatcalc.com
Hi, I’m Yavuz. I help e-commerce businesses grow through strategic content and SEO. Here, I share insights on fulfillment solutions, 3PL partnerships, and digital marketing strategies based on real data and industry trends.
