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eNews – February 2026

Notice - France's "Small Parcel Tax" - Effective from 1 March 2026

As notified by La Poste, the French Government will, with effect from 1 March 2026, impose a EUR 2 “small parcel tax” (customs administrative fee) per Harmonized System (HS) code on postal items valued below EUR 150 from non-EU regions destined for France. This fee is in addition to the prevailing value-added tax (VAT). Personal gifts for non-commercial purposes valued at EUR 45 or below are exempt.

The relevant fees will be collected either directly from the recipient by La Poste, or by French Customs via the EU Import One-Stop Shop (IOSS) platform from the seller/e-commerce platform.

1. Personal Gifts

• Exemptions: Non-commercial gifts valued at EUR 45 or below are exempt, provided the sender clearly declares the item as a “gift” and marks it as “personal item” or “non-commercial use” on the customs declaration form (CN22/CN23/CP72) and electronic customs declaration.
• Above EUR 45: Gifts exceeding EUR 45 are subject to the “small parcel tax” in addition to VAT, payable by the recipient to La Poste.

2. Sales of Goods/ Commercial Samples (Value Exceeding EUR 0)

• Registered with IOSS: Sellers registered with the IOSS platform can pay both VAT and the “small parcel tax” via the platform. La Poste will then deliver without charging the recipient, provided the IOSS number is included in the electronic customs declaration.
• Not Registered with IOSS: If the sender/seller is not registered with IOSS or fails to provide the IOSS number, La Poste will collect VAT and the “small parcel tax” directly from the recipient.

3. Recipient Contact Information

La Poste may contact recipients via mobile phone or email to arrange fee collection. To ensure smooth delivery, senders should provide complete and accurate recipient contact details, including mobile phone number and email address.

For enquiries, please call the Hongkong Post Customer Enquiry Hotline 2921 2222.

 

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