France has introduced a temporary €2 small parcel tax on low‑value imports effective March 1 2026. The tax applies to parcels below €150, is levied per item at the time of import, and will remain in force until the EU‑wide parcel tax takes effect in November 2026, but no later than December 31 2026. The liable party is the person responsible for import VAT on the H7 declaration, covering IOSS users, French VAT registrants, and others.
The tax becomes effective on March 1 2026.
The tax is €2 per item, calculated at the time of import.
Parcels from territories linked to EU member states but outside the EU customs territory, and imports from third countries where entry takes place in French Guiana or Mayotte are excluded.
It remains in force until the EU‑wide parcel tax enters force in November 2026, but no later than December 31 2026.
The person responsible for import VAT on the H7 declaration, including VAT taxpayers under IOSS, VAT taxpayers registered in France, operators not required to register for VAT in France, and non‑taxable individuals.
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