What & When
€2 per shipment from third countries with goods value under €150. Enacted 4 February 2026, in force from March 2026. Applies only with H7 declaration (small shipment). Target: ~€400m annual revenue for France.
Lädt …
France · Customs · Small Parcels Tax 2026
France Customs & Import 2026: €2 Small Parcels Tax, DELTA & TVA
€2 small parcels tax from March 2026TVA 20% standard rateDELTA – DGDDI IT system
France was among the first EU countries to introduce a national small parcels tax of €2 per parcel in March 2026. Combined with the DELTA customs system, fiscal representation requirements for non-EU companies and TVA on imports, this page explains all aspects of importing into France.
Note: General information only. Refer to current DGDDI and European Commission regulations.
New €2 small parcels tax from March 2026
France as pioneer: national €2 levy since March 2026 – since 1 Jul 2026 stacking with the EU €3 flat duty.
Geographic coverage
Applies to: France (mainland), Monaco, Martinique, Guadeloupe, Réunion. Does NOT apply to: French Guiana, Mayotte (excluded). Applies to imports from all non-EU third countries, especially China, USA, UK.
Context: EU €3 live + FR €2
Since 1 Jul 2026 the EU-wide €150 duty relief is abolished (Reg. (EU) 2026/382). A transitional €3 flat duty per tariff line applies for consignments ≤ €150 (until 1 Jul 2028). France's national €2 small-parcel levy continues alongside it (check stacking).
DELTA system & who pays the small parcels tax?
France's customs IT and the distribution of the tax burden.
DELTA: France's customs system
DELTA is the DGDDI system for electronic customs declarations. DELTA-IE: standard import declarations. DELTA-G: for postal offices and parcel services (small shipments). DELTA-X: for large importers with direct connection. Access: via the Accès douanier Entreprises (ADE) portal.
Who pays the €2 tax?
B2C: platform or carrier charges recipient or includes in price. B2B: importer pays at import. C2C: sender or recipient depending on customs declaration. The tax is levied by the customs office at clearance and remitted to DGDDI. Platforms like Temu, AliExpress must process the tax in their systems.
Fiscal representation in France
Non-EU companies without a VAT establishment in France need an accredited représentant fiscal. They are liable to DGFIP for TVA remittance. Fiscal representatives specialise in customs/tax consultancy. Costs: monthly flat fee + VAT volume. EU companies: direct registration possible.
H7 & standard declaration
H7 declaration: simplified procedure for low-value consignments (typically under €150) – may still be used even though duty relief is gone. Since 1 Jul 2026: EU €3 flat duty per tariff line plus national FR €2 levy (stacking). Standard declaration (H1): for higher values or preferential duties. Prerequisite: EORI number.
TVA (VAT) on imports into France
Four tax rates – depending on product category.
20 %
Standard rate
Applies to all goods not covered by a reduced rate. Electronics, clothing, furniture, general consumer goods.
10 %
Reduced
Restaurant food, prescription medicines, transport, renovation works.
5,5 %
Super-reduced
Basic foodstuffs, books, gas, electricity, bicycles, disability products.
2,1 %
Special rate
Press publications, medicines with AMM authorisation, live events.
FAQ
Common questions about importing into France.
What is the new small parcels tax in France from 2026?
France introduced a new €2 tax per small shipment from third countries in the 2026 Finance Bill (goods value under €150). Enacted 4 February 2026. Applies to all shipment types (B2C, B2B, C2C) with H7 customs declaration. Covers France, Monaco, Martinique, Guadeloupe, Réunion – not French Guiana and Mayotte.
What is the DELTA system?
DELTA is the IT system of Direction Générale des Douanes et Droits Indirects (DGDDI) for electronic customs declarations in France. DELTA-IE for imports, DELTA-C for commercial shipments, DELTA-X for large enterprises. All declarations run through DELTA. Foreign companies need fiscal representation or direct DELTA access.
When is fiscal representation mandatory in France?
Non-EU companies (e.g. Switzerland, UK) without a VAT establishment in France must appoint a fiscal representative. The representative is liable to DGFIP for VAT remittance. EU companies can register directly with DGFIP.
What is the H7 customs declaration?
The H7 declaration is a simplified procedure for low-value consignments (typically under €150) from third countries – fewer data points than H1. It may still be used even though duty relief is gone. Since 1 Jul 2026: EU €3 flat duty per tariff line plus national FR €2 levy (check stacking).
How high is French VAT (TVA) on imports?
Standard rate: 20% (TVA normale). Reduced rate: 10% (e.g. restaurant food, prescription medicines). Super-reduced: 5.5% (basic foodstuffs, books). Super rate: 2.1% (press, medicines with AMM). TVA is due on every import, independently of the €2 small parcels tax.
How is customs value calculated for France?
France/EU uses the CIF method (Cost, Insurance, Freight): goods value + insurance + transport to EU external border. The CIF customs value is the basis for the duty rate. TVA is then levied on (customs value + duty).
Is a SIRET/SIREN number required for importers in France?
Companies importing goods into France and active there for tax purposes need a SIRET number (14 digits) for VAT purposes. Non-EU companies directly active in France must register with the Service des Impôts des Entreprises (SIE) to obtain a TVA number. For pure transit imports without French tax liability, an EU EORI may suffice.
Glossary terms