The French Finance Bill for 2026 has been adopted and introduces a new €2 flat fee on low-value parcels imported from non-EU countries. The measure will apply from 1 March 2026.
The fee applies to all consignments with an intrinsic value not exceeding €150. It is separate from customs duties and VAT and is intended to cover the administrative costs associated with the growing volume of low-value parcels entering the EU.
In practice, the €2 fee will apply to all low-value imports, whether commercial or private in nature. It will be charged at the time of customs clearance and will concern goods declared under simplified customs procedures.
This French initiative forms part of a broader European trend. Several Member States have already introduced similar measures to manage the surge in low-value imports. Italy, for example, has recently implemented a comparable €2 fee on parcels imported from outside the EU with a value of up to €150. As in France, this charge is an administrative contribution designed to cover customs processing costs. It does not qualify as a customs duty and is not included in the VAT taxable base.
Overall, the introduction of this €2 fee reflects tighter control of low-value import flows and a clear shift towards ensuring that customs processing costs are properly funded. Importers and e-commerce operators will need to factor this additional cost into their operations, while consumers may ultimately see it reflected in the final price of imported goods.
