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.

Turkish customs authorities have announced a significant regulatory change that will impact all incoming shipments to Turkey, including low-value parcels.

📅 Effective date: 6 February 2026

While no operational or system changes are required from shippers or carriers, this change will have a direct impact on Turkish end customers, particularly at the point of delivery.

🔎 Previous Customs Practice 

Shipments below EUR 30 (incl. postage):
Duties are automatically calculated by customs and collected at delivery.
No action required from the consignee under simplified procedures.

Shipments above EUR 30 (incl. postage):
Parcels are held at customs until the consignee submits an application and a formal customs declaration is lodged.
Declarations must be submitted by a licensed customs broker.

⚠️ What Changed on 6 February 2026

The EUR 30 de minimis threshold will be abolished entirely.
Every shipment, regardless of value, will require customs clearance via a licensed customs broker.

📦 Expected Impact on End Customers

Brokerage fees may exceed the value of low-value goods
Delivery delays and higher refusal rates are expected initially, until local processes stabilise

🤝 What This Means for Shippers

✅ No technical or operational changes to shipping flows

⚠️ Potential increase in returns, delays, and customer complaints

📢 Strongly recommended to proactively inform Turkish customers about the new requirements and possible brokerage charges

We are currently awaiting further clarification from Turkish customs authorities regarding implementation details. However, with the regulation now effective, we wanted to share this now to support your planning and customer communications.

If Turkey is a key destination in your cross-border strategy, now is the time to prepare.

📩 For guidance, impact assessments, or customer messaging support, speak to the UKP Worldwide team.

 As we move into 2026, there have been a number of reports around new customs related taxes and handling fees being applied to parcels entering certain EU destinations.

Here’s where things currently stand 👇

EU National Updates (Early 2026)

• France – No new tax was introduced on 1 January 2026. Current indications suggest a €2 per parcel charge may instead be introduced in February or March.

• Romania – The government has announced a mandatory 25 RON (approx. €5) charge on low-value parcels under €150. This was expected from 1 January 2026, but formal implementation is still pending.

Much like the US situation earlier this year, developments are moving quickly and announcements continue to evolve.

🌍 Looking Ahead: What’s Coming in 2026 & Beyond

United States

While 2025 was dominated by the removal of the US de minimis threshold, the US story is far from over. A pending Supreme Court ruling on the legality of IEEPA tariffs could potentially open the door to tariff refund claims — although any such process would be complex and far from guaranteed.
Should IEEPA be ruled unlawful, it is highly unlikely that the administration would simply forgo the significant revenue generated. Alternative measures could follow, including expanded Section 232 tariffs or broader Section 301 investigations.
There is also an outstanding proposal to apply base rates of duty to postal shipments, aligning postal and commercial channels. CBP rulemaking is expected in late February, although both the scope and timing could be impacted by the Supreme Court decision.

New Zealand

Changes to New Zealand levies are scheduled to come into force from 1 April 2026.

European Union

Major Changes Ahead

From 1 July 2026, the EU will withdraw the duty de minimis threshold. This will introduce a fixed €3 customs duty on low-value consignments under €150.

• VAT will continue to apply from the first euro
• The €3 duty will be applied per HS code, not per parcel
For example: 2 identical T-shirts and 1 dress = €6 duty

This is a temporary solution until 2028, when a permanent regime will be introduced applying duty from the first euro based on HS classification and origin.

Separately, the EU is also discussing a proposed €2 European handling fee, expected around November 2026, intended to cover customs processing costs for e-commerce shipments.

Several member states are already moving ahead with national handling fees, with varying rates and timelines — making the landscape increasingly complex.

🔑 What’s clear as we head through 2026?

Change is constant.

Accurate data, correct classification, and expert guidance are more critical than ever. Working with the right partners and carriers can make the difference between disruption and control.

UKP Worldwide has solutions in place to support retailers through these evolving duty, tariff, and customs challenges –  across the EU, US, and beyond.

📩 Get in touch with the team to discuss how these changes may impact your cross-border shipping strategy.

A new year, but the duty and tariff challenges continue.

The European Council has formally confirmed a major change to the way low-value e-Commerce shipments entering the EU will be treated for customs duty purposes.

From 1 July 2026, parcels valued at under €150 will no longer benefit from duty-free entry.

Instead, a fixed customs duty of €3 will apply to the vast majority of low-value goods entering the EU via cross border e-Commerce.

This decision marks a significant shift in EU customs policy and will have wide ranging implications for non EU sellers, marketplaces, and logistics providers.

What has been agreed?

The EU Council has agreed to introduce a temporary flat-rate customs duty of €3 per item for goods valued below €150 entering the EU.

Key elements of the measure include:

• The €3 duty will apply per item, based on the product’s tariff heading, even where multiple items are shipped within a single consignment

• The measure applies primarily to non EU sellers registered under the Import One Stop Shop (IOSS)

• It is expected to cover approximately 93% of all e-Commerce flows into the EU

• The duty will be introduced from 1 July 2026

This represents the effective removal of the long standing customs duty de minimis relief for low value shipments.

Why is the EU introducing this change?

According to the European Council, the decision is driven by several key concerns:

• Unfair competition faced by EU based sellers who are subject to full customs and regulatory requirements

• Fraud and undervaluation linked to low value consignments

• Health and safety risks, including non compliant products entering the EU market

• Environmental impact associated with the growing volume of small parcel imports

Until now, goods valued below €150 could enter the EU free of customs duty, a system that has increasingly been viewed as outdated given the rapid growth of global e-Commerce.

Important clarification: this is not a handling fee

It is important to note that this €3 customs duty is not the same as the proposed “handling fee” that has been discussed separately as part of wider EU customs reform and EU budget negotiations.

The €3 charge is a customs duty, not a logistics or processing fee, and will be applied within the customs framework.

Is this a permanent solution?

No. The €3 flat rate duty is intended as a temporary measure.

In November 2025, the EU agreed a longer term reform that will fully remove the €150 customs duty relief threshold altogether.

Once that reform is implemented:

• Normal EU tariff rates will apply to all goods, regardless of value

• Product specific duty rates will replace the flat €3 charge

The European Commission will also review whether the €3 rate should be extended to sellers not registered under IOSS.

What does this mean for e-Commerce sellers and marketplaces?

For businesses selling into the EU, this change has direct implications for:

• Landed cost calculations and pricing models
• Marketplace fee structures and seller margins
• Customs compliance and data accuracy
• Customer experience, particularly around transparency of duties and charges

While July 2026 may seem some way off, businesses with EU facing e-Commerce operations should already be factoring this change into medium and long term planning.

How UKP Worldwide can help

At UKP Worldwide, we are already working with e-Commerce sellers, marketplaces and logistics partners to:

• Assess the cost and operational impact of the €3 duty

• Review customs compliance and IOSS strategies

• Optimise shipping, returns and fulfilment models ahead of 2026

With further EU customs reform still to come, early preparation will be key.

If you would like to discuss how this change could affect your EU shipping strategy, get in touch with the UKP Worldwide team.

What Traders Need to Know & How UKP Worldwide Can Support You

HMRC has announced that the Customs Declaration Service (CDS) will be unavailable to all users from 9:30pm on Saturday 13 December until 6:00am on Sunday 14 December 2025 due to planned maintenance.

During this period:
Any declarations submitted will be queued and processed once CDS is back online.

Creating, updating, or embarking a Goods Movement Reference (GMR) may be affected.

Only goods with pre-lodged declarations attached to a GMR will be permitted to move using GVMS.

Traders moving controlled goods with pre-lodged entries must follow inspection requirements at port or inland border facilities.

All export movements must hold Permission to Progress (P2P) before travel.

What’s Changing in CDS from 13 December 2025?

HMRC is introducing a significant update that will impact how many businesses lodge their customs declarations.

Key changes include:

Revised and new Additional Information (AI) codes and Document codes, affecting the data required for certain declaration types.

Stricter validation rules to identify inaccuracies earlier and reduce rejections.

Updated requirements for Northern Ireland export declarations, including additional coding and evidence for Onward Supply Relief.

Expanded data needs for electronic licence submissions, with traders required to provide more detailed information.

These updates aim to enhance data accuracy and compliance across the UK border, but they also mean businesses must review processes, update systems, and check any pre-lodged declarations scheduled to move after the changes take effect.

How UKP Worldwide Can Help

At UKP Worldwide, we know that customs changes especially those involving CDS create operational risk, extra admin, and potential delays.

Our team is here to make sure you stay compliant, prepared, and interruption-free.

We support businesses with:

✔️ Expert review of existing customs processes to ensure they meet the new CDS standards

✔️ Guidance on updated AI/document code requirements

✔️ Specialist support for Northern Ireland exports, including Onward Supply Relief procedures

✔️ Training for operational teams so they understand new validation and data rules

✔️ End-to-end customs management, ensuring declarations remain accurate, timely, and compliant

✔️ Hands-on help during the CDS downtime window, including planning movements and managing any impacted GMRs

As the UK customs landscape evolves, UKP Worldwide continues to provide clear, practical and compliant solutions for importers, exporters, marketplaces, carriers, and logistics partners.

If you’re unsure how these updates may affect your supply chain or would like advice on staying compliant, the UKP Worldwide team is ready to assist.

📩 Get in touch with our customs experts today.