From 1 March 2026 every parcel worth less than €150 that is shipped to metropolitan France, the overseas départements or Monaco from a non-EU country will attract a flat €2 levy. The new charge appears in Article 82 of the 2026 Budget Law, published in the Journal Officiel last month and confirmed on 25 February by the Ministry of the Economy. The measure is aimed squarely at the booming cross-border e-commerce sector, where a flood of fast-fashion and small tech accessories arrive daily by air freight. French customs data show declarations for small consignments tripled between 2022 and 2024, rising to 189 million parcels with a combined declared value of €5.3 billion.
In practical terms, the duty will be collected from the sender or the express operator—not from the final consumer—but logistics companies have already warned that the extra cost is likely to be passed on in higher delivery fees. Industry group Express Europe estimates that, for a typical Chinese marketplace order shipped by air to Charles-de-Gaulle, the tax will raise the landed cost of a €20 phone case by roughly 10 %. Businesses that rely on just-in-time delivery of low-value samples or spare parts are therefore advised to review Incoterms and budgeting assumptions before the surcharge takes effect.
For organisations navigating cross-border shipments and staff mobility, VisaHQ’s France portal (https://www.visahq.com/france/) can simplify the red tape. The service monitors evolving customs and immigration requirements, providing on-demand visa, work-permit and documentation support that dovetails with advice on shipping compliance—handy as the €2 levy becomes another box to tick.
![France imposes €2 customs surcharge on all low-value parcels from outside the EU]()
The French government argues the fee will level the playing field for domestic retailers who must charge VAT and comply with EU environmental standards. Officials also point to Italy, which introduced an identical levy on 1 January, noting that the European Commission plans to replace disparate national schemes with a harmonised EU-wide tax by the end of 2026. Until then the French measure is expressly time-limited and will sunset on 31 December 2026.
For mobility and relocation managers the change matters because corporate assignees often order small household goods online while settling in France; those costs will now rise. Employers that reimburse relocation expenses may need to adjust allowances or advise staff to consolidate purchases above the €150 threshold (where normal customs and VAT rules already apply) to avoid multiple €2 hits. HR teams should also brief employees on possible delivery delays as operators adapt their IT systems to capture the surcharge.
Finally, travellers posting gifts to France from abroad should note that the fee applies regardless of whether the contents are sold or gifted—only diplomatic mail and emergency medical supplies are exempt. French Customs has set up an English-language hotline to answer queries.
In practical terms, the duty will be collected from the sender or the express operator—not from the final consumer—but logistics companies have already warned that the extra cost is likely to be passed on in higher delivery fees. Industry group Express Europe estimates that, for a typical Chinese marketplace order shipped by air to Charles-de-Gaulle, the tax will raise the landed cost of a €20 phone case by roughly 10 %. Businesses that rely on just-in-time delivery of low-value samples or spare parts are therefore advised to review Incoterms and budgeting assumptions before the surcharge takes effect.
For organisations navigating cross-border shipments and staff mobility, VisaHQ’s France portal (https://www.visahq.com/france/) can simplify the red tape. The service monitors evolving customs and immigration requirements, providing on-demand visa, work-permit and documentation support that dovetails with advice on shipping compliance—handy as the €2 levy becomes another box to tick.
The French government argues the fee will level the playing field for domestic retailers who must charge VAT and comply with EU environmental standards. Officials also point to Italy, which introduced an identical levy on 1 January, noting that the European Commission plans to replace disparate national schemes with a harmonised EU-wide tax by the end of 2026. Until then the French measure is expressly time-limited and will sunset on 31 December 2026.
For mobility and relocation managers the change matters because corporate assignees often order small household goods online while settling in France; those costs will now rise. Employers that reimburse relocation expenses may need to adjust allowances or advise staff to consolidate purchases above the €150 threshold (where normal customs and VAT rules already apply) to avoid multiple €2 hits. HR teams should also brief employees on possible delivery delays as operators adapt their IT systems to capture the surcharge.
Finally, travellers posting gifts to France from abroad should note that the fee applies regardless of whether the contents are sold or gifted—only diplomatic mail and emergency medical supplies are exempt. French Customs has set up an English-language hotline to answer queries.
