France Introduces €2 Taxe Petit Colis Handling Fee on Low-Value Imports
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:
- Per tariff code (per item line)
- On consignments valued at €150 or less
- Cleared using the H7 simplified electronic declaration
-
Imported into:
- France
- Monaco
- Guadeloupe
- Martinique
- Réunion Island
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
- The platform/IOSS holder pays the €2 fee via a separate declaration.
- If they pass the charge onto the customer at checkout they must also pay VAT on the charge via the IOSS return and report the €2 via a separate declaration.
- Postal operators are not involved.
2️⃣ IOSS Shipments – Non-French IOSS Number
- The shipper must register directly in France via the Guichet unique de formalités d’entreprises.
- The fee is paid separately on the French portal via an additional declaration.
- Postal operators are not involved.
3️⃣ Non-IOSS Shipments – French VAT Registered Importer
- The €2 must be declared and paid via the importer’s monthly French VAT return.
4️⃣ All Other Shipments (Including C2C)
- The postal operator collects the fee from the consignee and remits it together with applicable taxes and duties.
⚠️ What This Means for IOSS Sellers
- The IOSS VAT framework has not changed.
- VAT reporting via IOSS remains unaffected.
- The €2 fee must not be treated as VAT.
- The fee is charged per tariff code, meaning multi-line orders increase exposure.
Businesses should now review:
- Their shipping processes with their carriers
- Whether H1 or H7 declarations will be used
- SKU structuring and tariff code strategies
- 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:
- A cost-recovery mechanism
- A volume management measure
- 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.
