Tax on small imported parcels
Flat-rate tax of €2 per item on small parcels imported from outside the EU (value ≤ €150), mainly targeting e-commerce platforms such as Temu, Shein and AliExpress
Measure originators
A positive amount is revenue or savings for public finances; a negative amount is a cost or lost revenue.
Measure impact
Tax of €2 per item imported from outside the EU with a maximum value of €150 (H7 procedure), in force from 1 March 2026 and collected by platforms at checkout. Suspended since 1 July 2026, the date the European flat-rate customs duty of €3 per item began to apply. Article 82 provides for its repeal when an equivalent European levy comes into force, as recorded by decree, and by 31 December 2026 at the latest; no decree recording the repeal had been published as of 27 September 2026. Observed workaround: freight redirected to Belgium and the Netherlands.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
Debate and vote
Debate and vote
Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)
Council of Ministers
Validation interne