France's new Taxe petit colis (small parcel tax or TPC) applies to parcels with a value of less than €150 sent to France (including its overseas territories, and to Monaco) from companies outside the EU.
The charge, in effect since March 1st, is a €2 charge that applies to commercial items - gifts sent from outside the EU are exempt.
This tax is introduced by Article 82 of the Finance Act for 2026, in order to limit imports of very cheap products and encourage the use of short supply chains and local shops. It's intended to target mainly Chinese companies such as Shein and Temu but will apply to all items ordered from companies outside the EU.
The measure is intended to slow the growth of fast fashion before a similar EU-wide tax is scheduled to come into force from December 31st, 2026.
How does it work?
The tax is charged by the type of item ordered. So for example, if you order several T-shirts, the tax will only be €2 for the whole order. But if you buy two different types of items, such as a T-shirt and a pair of trousers, the tax will rise to €4 for the parcel.
The tax is supposed to be paid by the seller - which can be either the company selling the item, or the platform that it is sold on (eg Amazon).
"The tax must be paid by the person liable for VAT on imports", said the government. "This could be either the seller directly or the platform acting as an intermediary".
So while customers shouldn't be getting an extra bill, the seller might pass this tax on to the price of their products.
The products concerned are subject to a simplified customs declaration known as the H7 procedure. The main parties liable for the tax are the e-commerce platforms like Temu, AliExpress, and Shein.
These platforms emerged in 2023 and operate on the “ultra-fast-fashion” or “direct from factory” model. By cutting out intermediaries and warehouses, they have flooded the European Union market while significantly lowering product prices.
What about other taxes?
The €2 fee, where applicable, is in addition to customs charges and fees that are already levied on parcels coming into France from outside the EU.
The goal of the tax
The aim is both to encourage consumers to reduce purchases of very cheap products, particularly in the fast fashion sector, and to regulate massive imports of low-value goods coming directly from China.
Recent data from the Direction Nationale des Statistiques du Commerce Extérieur (National Directorate of External Trade Statistics) show that, since 2023, the surge in small-parcel shipments has been driven almost entirely by China. In 2025, 97 percent of the items sent in small parcels and 89 percent of their total import value came from China.
In comparison, other origins have had little impact, with "6 percent of imports coming from the United Kingdom and 2 percent from the United States".
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