France – Introduction of €2 Handling Fee Effective 1 March 2026
France Confirms Introduction of €2 “Taxe Petit Colis” Handling Fee – Effective 1 March 2026
Following earlier communications regarding upcoming changes to European customs regulations, France has now officially confirmed the introduction of a €2 handling fee per tariff code for certain low-value imports.
As EU Member States continue to finalise their national implementation frameworks at different speeds, this is the first confirmed update relating specifically to France.
What Is Changing?
From 1 March 2026, a €2 handling fee per tariff code will apply to H7 declarations (simplified electronic customs declarations for low-value consignments) imported into:
France
Monaco
Guadeloupe
Martinique
Reunion Island
This measure is commonly referred to as the “taxe petit colis.”
Collection Process (As Communicated by French Authorities)
The collection mechanism will vary depending on the IOSS or VAT status of the shipment:
IOSS Shipments with a French IOSS Number
The platform/IOSS holder is responsible for paying the fee together with VAT.
La Poste is not involved in the collection or payment of the fee.
IOSS Shipments with a Non-French IOSS Number
Shippers must register in France via the Guichet unique de formalités d’entreprises to declare and pay the handling fee separately. La Poste is not involved in this process.
Non-IOSS Shipments Imported by Holders of a French VAT Number
The fee must be declared and paid through the importer’s monthly VAT return.
All Other Shipments (Including C2C)
La Poste will collect the fee from the consignee.
The fee will be remitted to the authorities alongside applicable taxes and duties.
Impact on Cross-Border Flows
For shipments imported and customs cleared under H7 into France, Monaco, Guadeloupe, Martinique or Reunion Island:
A €2 fee per tariff code will apply.
The method of collection will depend on the applicable IOSS or VAT status, as outlined above.
Businesses shipping low-value consignments into these territories should assess the potential financial and operational impact, particularly where multiple tariff codes are declared within a single shipment.
UKP Worldwide continues to monitor regulatory developments across the EU and will provide further updates as additional Member States confirm their national approaches.
For guidance on how this change may affect your cross-border operations, please contact your UKP Worldwide representative.