Small packages: the tax of 2 € is now implemented since 1 March
Since 1 March 2026, a new small parcel tax has entered into force, profoundly changing the way in which certain international shipments are declared and processed by customs. For traders, this is not just a simple amount, it is a whole system that is in place to secure flows and avoid reporting errors.
The small parcel tax applies to shipments from non-EU countries declared via DELTA H7 (clearance system for low value shipments below EUR 150). Each item less than 150 € is taxed 2 €No matter how much. It concerns France, Monaco and DROMs, with some exceptions such as non-commercial shipments of less than 45 €, samples or shipments to Mayotte, Guyana and Saint-Martin.
In summary, 2 € today for the French national tax, and from 1 July 2026, this amount will increase to 3 € by article with the European flat-rate duty, which will replace the current exemption for low-value consignments.
The tax is payable at the time of importation, at the same time as VAT, and concerns different profiles, « IOSS operators, e-commerce platforms, companies identified with VAT or individuals. Non-EU operators must designate a tax representative ».
To accompany the professionals, the customs has published a detailed note, a summary table TPC and a practical step forward (Annex 2: Step by step), specifying the arrangements for reporting according to the status of the debtor, the conditions for repayment in the event of return and the flows concerned (BtB, Btc and Ctc).
From an operational point of view, some might be tempted to use DELTA IE (conventional clearance system). However, the recommendation remains to continue reporting small packages in DELTA H7 (simplified clearance tool). In the event of a massive switch to DELTA IE, discharges may occur without the possibility of further processing.
In practice, it is sufficient to continue reporting small packages in DELTA H7 to ensure fluid treatment and avoid rejection.
This reform goes beyond a simple tax adjustment and prepares for a more effective control of low-value trade, in line with European developments.