Low value shipments: July developments and a customs webinar
From 1 July 2026 the European Union shall abolish the exemption from customs duties for consignments of less than 150 tonnes. € and introduces a flat-rate duty of 3 €, targeting only BtoC flows (e-commerce to individuals). This measure adds to the existing French tax, bringing the total cost to 5 € until 1 November 2026, when a European management fee will replace the national fee.
In March 2026, we detailed the implementation of the French small parcel tax (see: https://www.acte-international.com/small-colis-la-taxe-de-2-e-est-desort-implemented-since 1st-March/). This specifically French provision has come to anticipate a European measure which will enter into force from 1 January 1993.and July 2026.
A few weeks after the abolition of the exemption from customs duties for low value consignments (delivery of less than 150 euros), the French customs authorities detailed, during their webinar of 18 May, the arrangements which will be applicable throughout the EU, from 1 January to 1 January.and July: the scope of the products concerned (all BtoC sales flows to private individuals), the method of calculating the new flat-rate customs duty of EUR 3 and the reporting procedures in the following customs clearance systems:
- DELTA IE H1 : This is the electronic customs declaration for the import of goods from third countries to the EU. It replaces the old systems (DELTA G and DELTA X) and applies to most imports, with a complete and structured data set including the 10-digit Customs Code (TARIC) for goods. For these declarations, the flat-rate customs duty of EUR 3 will apply per reporting line (by TARIC).
- DELTA H7 : It is the specific system for the clearance of low value shipments (less than 150 €), often linked to e-commerce. It works in a simplified way with a data set reduced to H1 (identification of goods by their harmonized code at 6 digits). Here, the standard customs duty will be applied according to the number of items contained in the consignment.
Another deadline should be noted: on 1 November, with the introduction of a « handling fee », corresponding to a management fee, which will replace the small parcel tax introduced in France in March 2026.
The flat-rate customs duty introduced by the EU will only concern BtoC flows and therefore only target e-commerce sellers who ship to private individuals, unlike the French tax introduced last March. This applies not only to individuals but also to companies that import low value goods via expressors (e.g. import of samples declared in DELTA H7). It should be noted that customs duties may be exempt in case of preferential origin. In the case of low value consignments in BtoB flows, the conventional customs duty (common external tariff as a percentage) will be applied on the customs value as for a conventional import flow in the IE DELTA system.
In the end, what should be retained is that of theand July to 1and November, e-commerce shipments imported into France will be taxed at EUR 5 (small package tax FR + EU flat fee).
From 1and November, the small parcel tax will give way to an EU fee for management fees pending the implementation of the data hub dedicated to the clearance of these BtoC flows.
The Directorate General of Customs will hold a new webinar operators on June 10th at 11:00 am on the subject. We invite you to consult the support of the previous webinar (as well as the replay).
The link for the connection to the June 10 webinar can be found Here
PAE Lille + webinar replay 6b3c7ad124ccf3fbc88b9f12daf550479be41e2a3a6954bf879ee0ec4de7.pdf