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Wednesday 8 July 2026

Tax on small packages: information point on its implementation

Information point on the implementation of the tax on articles of goods contained in low-value consignments known as "tax on small packages" (Article 82 of Law No. 2026-103 of February 19, 2026).

The tax on small parcels is repealed on 1 July 2026 following the entry into force of a flat-rate customs duty of €3 per item of goods on low-value consignments from third countries.

 

Article 82 of Law No 2026-103 of 19 February 2026 on finances for 2026 provides for the introduction of a tax on imports of articles of goods contained in low-value consignments from third countries.

Presentation of the tax regime

This tax, known as the ‘small parcel tax’ (TPC), is different from customs duties and VAT and applies to goods items contained in low value consignments (less than €150) which are the subject of a simplified H7 customs declaration as provided for in Article 143a of Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council on the detailed rules for certain provisions of the Union Customs Code and in Annex B to that Regulation.

  • It applies to all types of import flows excluding the application of Community VAT exemptions (exemptions on CtoC consignments of €45 and exemptions on commercial consignments to DROMs of €22): BtoB, BtoC and CtoC;
  • It applies to an article of goods, at the time of importation (HS6), for a price of 2 € per article. 
  • The person liable for payment of the tax is the person liable for payment of VAT on importation declared H7.
  • The tax applies to consignments from third countries to the EU bound for France, Martinique, Guadeloupe and Réunion and Monaco. This tax does not apply to exchanges between France and the communities governed by Article 73 of the Constitution.

Similarly, the following are excluded from its scope:

  • Imports from parts of the national territories of the Member States of the European Union which do not fall under the TDU as defined in Article 4(1) of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 establishing the Union Customs Code (UCC).
  • Imports into the territories of Mayotte, French Guiana and Saint Martin

Thus, the tax applies to imports into the French part of the customs territory of the European Union, with the exception of imports from the national territories of the Member States of the European Union which do not fall within the scope of the TDU and imports from a third country made in the departments of Guyana and Mayotte

  • Where the declarant is not himself liable, he shall, within the meaning of Article 15 of Article 5 of the Union Customs Code (UCC), transmit to the person liable or make available to him, by electronic means, the amount of the tax payable and the information necessary to establish it.
  • The tax will come into effect on March 1, 2026. It is distinct from the provisional measure taken at EU level in the context of the abolition of the duty-free regime on consignments of less than €150, which provides for the introduction of a flat-rate customs duty of €3 per article on 1 July 2026 on imports of goods declared in the IOSS VAT Single Window and on postal consignments.
  • It is applicable until the entry into force of flat-rate customs duties of €3 per item of goods declared on low-value consignments (1 July 2026).

Establishment by the DGDDI of a data transmission system for the benefit of taxpayers registered at the single import window (IOSS) 

The Directorate-General for Customs and Indirect Duties (DGDDI) proposes that persons liable for the tax on goods contained in low-value consignments (« small parcel tax »), registered at the Single Window for Importation (IOSS), after identification by means of a digital approach, receive monthly tax assessment data from the H7 declaration.

You can only register on the digital approach of the DGDDI if you have a SIREN number in advance. If not, please register via the One Stop Shop for Business Formalities (OFC).

Customs will transmit monthly to the IOSS registered persons the data from the H7 declarations relating to the assessment of the tax, in which their IOSS number is indicated. This information is provided by the DGDDI for information purposes only and should in any case be reconciled with the information available to the person liable for payment in respect of his own operations.

You will be provided by automatic mailing to the address indicated in the procedure the following data:
 
  • customs declaration number;
  • customs declarant identifier;
  • name of the customs declarant;
  • identification of the customs representative;
  • name of the customs representative;
  • the correct date to be removed from the relevant calculation period;
  • number of items (HS6) present in the declaration (sum of HS6 present in a
    declaration);
  • amount of tax small package pre-paid on the H7 declaration (2€ x nb of article SH6).

Link to the process: https://demarche.numerique.gouv.fr/commencer/enregistrement-des-assujettis-a-la-taxe-sur-les-im

Questions and Answers on the Small Packages Tax (TPC)

This list of questions and answers relating to the tax on imports of articles of goods contained in low-value consignments, known as the ‘Small Packages Tax’, was drawn up in response to requests for clarification from individuals and operators in the context of their imports of goods covered by that tax. 

For more details, please refer to Note to Operators No. 26000035 concerning the modalities of declaration and payment of the tax.

 

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For more details on this tax and the reporting and payment procedures, please find below: