From 1 March 2026, France has introduced a new €2 handling fee on certain low-value imports cleared under the simplified customs declaration procedure (H7).
This measure applies immediately and creates important compliance considerations for Import One Stop Shop (IOSS) sellers and cross-border eCommerce businesses shipping into France and certain French territories.
The €2 fee applies:
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Per tariff code (per item line)
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On consignments valued at €150 or less
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Cleared using the H7 simplified electronic declaration
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Imported into:
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France
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Monaco
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Guadeloupe
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Martinique
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Réunion Island
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This is an administrative customs handling charge — not a VAT charge.
💼 How Is the Fee Collected?
French authorities have confirmed different collection methods depending on the shipment structure:
1️⃣ IOSS Shipments – French IOSS Number
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The platform/IOSS holder pays the €2 fee together with VAT.
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Postal operators are not involved.
2️⃣ IOSS Shipments – Non-French IOSS Number
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The shipper must register in France via the Guichet unique de formalités d’entreprises.
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The fee is paid separately.
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Postal operators are not involved.
3️⃣ Non-IOSS Shipments – French VAT Registered Importer
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The €2 must be declared and paid via the importer’s monthly French VAT return.
4️⃣ All Other Shipments (Including C2C)
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The postal operator collects the fee from the consignee and remits it together with applicable taxes and duties.
⚠️ What This Means for IOSS Sellers
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The IOSS VAT framework has not changed.
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VAT reporting via IOSS remains unaffected.
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The €2 fee must not be treated as VAT.
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The fee is charged per tariff code, meaning multi-line orders increase exposure.
Businesses should now review:
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Their shipping processes with their carriers
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Whether H1 or H7 declarations will be used
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SKU structuring and tariff code strategies
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Pricing and margin impact for France
Why Is France Acting Now?
France processes extremely high volumes of low-value imports under H7. This fee appears to be:
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A cost-recovery mechanism
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A volume management measure
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A transitional step ahead of broader EU reform
👉 Important: This French measure is separate from the EU-wide customs reform coming into force on 1 July 2026.
