From 1 March 2026, France will introduce a new processing tax on low value imports cleared under the simplified H7 customs declaration for consignments valued up to €150.

France refers to this measure as the Taxe sur les petits colis (TPC). It is a separate national import processing tax linked to the import declaration, it does not replace VAT, and it does not replace IOSS.

If you are already IOSS registered, you are still in the best position. IOSS keeps the customer experience simple, VAT is paid at checkout, parcels move with fewer surprises, and pay at delivery friction is significantly reduced.

French customs describes this as a temporary arrangement, applicable until an EU level similar processing fee enters into force, currently indicated for November 2026.

What is the French TPC?

The TPC applies to articles of merchandise contained in low value consignments (under €150) declared, when imported from third countries into mainland France, Monaco, Guadeloupe, Martinique, and La Réunion, effective from 1 March 2026.

The fees

• €2 per item, per article of merchandise
• French VAT on the €2 fee
• If not prepaid, the last mile provider may charge an additional collection or handling fee, often described as around €8 per shipment

When the French TPC applies, and when it does not

The French TPC applies only to parcels that are customs cleared in France under the simplified H7 process.

This is why the shipping model matters:

If you ship using courier networks that typically customs clear in another EU country first, then move parcels onwards to France in free circulation, the French TPC does not apply because the import clearance is not happening in France.

If you ship using postal networks, parcels are usually declared and customs cleared in the destination country. That means postal shipments into France are much more likely to be customs cleared in France, and therefore the TPC will apply.

Real life situation

A French customer places an order for 5 products, three units of the same product, plus two different products. If the shipment is customs cleared in France, the TPC is charged per item, meaning €2 × 5 = €10, plus French VAT on the fee.

Who is liable

France links TPC liability to the same concept as import VAT liability.

In simple terms:

• In IOSS flows, the liable party is typically the IOSS seller, or the platform acting as the seller.
• In non IOSS flows, the liable party is often the consumer, which is why charges end up being collected at delivery.

There are still open practical questions around how TPC will be handled for shipments where the IOSS number is valid for VAT purposes but not linked to a French TPC setup. Based on current practice, we expect that in many cases the fee would be collected at delivery. It is also still unclear whether any additional handling fee is applied consistently in those cases.

Fiscal representative

If you are not established in the EU, and your country is not covered by an EU recovery cooperation arrangement recognised by France, you may need an accredited fiscal representative to handle the French TPC reporting and payment formalities.

UK businesses do not require representation in France, unlike Swiss and U.S. merchants.

Important note: EAS will not take the role of fiscal representative for TPC.

Full list of countries not requiring a French fiscal representative

• South Africa
• Antigua and Barbuda
• Armenia
• Aruba
• Australia
• Azerbaijan
• Bosnia and Herzegovina
• Cape Verde
• Curaçao
• Dominica
• Ecuador
• Georgia
• Ghana
• Grenada
• Greenland
• Cook Islands
• Faroe Islands
• India
• Iceland
• Jamaica
• Japan
• Kenya
• Kuwait
• North Macedonia
• Mauritius
• Mexico
• Moldova
• Nauru
• Niue
• Norway
• New Zealand
• Pakistan
• French Polynesia
• Republic of Korea
• United Kingdom of Great Britain and Northern Ireland
• Saint Barthélemy
• Saint Martin
• Sint Maarten
• Tunisia
• Turkey
• Ukraine
• Vanuatu

Unknowns

Even with published implementation notes, there are still practical unknowns about how this will play out at scale, especially for sellers who ship through multiple networks.

• Parcel level transparency, sellers often do not know in which country their parcels were customs cleared.
• Correction mechanisms, how adjustments and regularisations will work in practice once the system is live.
• TPC fee application for shipments with valid IOSS numbers that are not linked to a French TPC setup.

TPC collection strategies, three practical options

Option 1, choose a courier model that avoids French customs clearance

If you want to avoid the TPC where possible, use a courier network that typically customs clears IOSS parcels in another EU country before delivery into France. In that scenario, the parcel enters France in free circulation and the French TPC does not apply because the import clearance did not happen in France.

This is a routing and carrier capability question. It is worth confirming with your courier how they handle IOSS clearance for France bound parcels.

Option 2, do not remit the TPC, let the postal operator collect at delivery

If you ship using postal networks and do not prepay, the postal operator may collect the TPC at delivery when the parcel is customs cleared in France under H7.

Important clarification about the €8 topic: The extra amount that frustrates customers is often not the €2 charge itself, it is the carrier’s collection or handling fee for collecting money at the door. This extra fee is typically associated with non IOSS delivery workflows. In other words, IOSS deliveries are usually cheaper and smoother for the customer, because the whole point is to avoid payments upon delivery.

Option 3, prepay and remit the TPC

This is the customer experience first option.

If you set up the required French process, and appoint a fiscal representative where required, you can collect the expected TPC cost upfront and handle it through your compliance flow.

How sellers collect it in practice:

• Add a separate line at checkout, for example “France import processing charge”, if your platform supports it.
• If not, adjust your France shipping fee to absorb the expected average cost.

This approach keeps the IOSS promise intact, customers pay at checkout, and delivery feels like a normal shipment.

Communication and checkout strategy, keep delivery smooth

If you choose not to register for TPC and prepay, communicate clearly before the customer places an order. Clear messaging helps reduce delivery time surprises and support requests.

Where to display the notice

• Checkout page
• Shipping policy page
• Order confirmation email
• FAQ section

Suggested checkout text

Example text

“From 1 March 2026, France applies a processing tax on some low value imports customs cleared in France. The charge is based on the number of items, and may be collected at delivery if not prepaid.”

Practical basket tip

We have heard that some sellers are reviewing how multi item purchases are packaged and offered, with the goal of reducing the total number of items in a typical basket. Where this aligns with your commercial strategy, it can help manage the overall TPC impact on multi item orders.

Recommendations

• Talk to your shipping partner. Ask where your France bound parcels are normally customs cleared, and what reporting they can provide.
• Consider switching your shipping partner. If your current model clears mainly in France, compare alternatives that clear elsewhere in the EU before delivery into France.
• Plan your communication. If charges may be collected at delivery, set expectations clearly at checkout and in order confirmation emails.

Conclusion

The French €2 small parcel tax is presented as an administrative processing charge. In practice, it introduces a new cost layer that depends on where parcels are customs cleared.

IOSS remains the best foundation for a smooth customer experience, VAT is handled at checkout, and delivery time surprises are reduced.

EAS will monitor the situation closely, keep you informed as operational practice becomes clearer, and share our recommendations as the regime evolves.

Official source: French Customs DGDDI, Taxe sur les petits colis, implementation information