France Now Taxes Every Parcel from China What Shippers Must Know
Introduction
For every shipper carrying goods from China to France, something changed on March 1, 2026. The Taxe sur les petits colis (TPC) is a new tax that went into force. It applies to any commercial items that come in a package worth less than 150 euros from outside the European Union. The time when little packages could be sent to France without any problems and without paying taxes is over.
If you’ve been following European trade policy, this isn’t a surprise. In April 2025, Public Accounts Minister Amelie de Montchalin appeared in front of cameras at Charles de Gaulle airport and told the world that France will act on its own instead of waiting for Brussels. It was clear what was going on politically: the US had just canceled its own de minimis exemption for Chinese goods, which made people worry that a flood of cheap Chinese goods might head to Europe instead. French small and medium-sized businesses (SMEs) were already struggling because of competition from Shein and Temu, so they asked for a state of emergency. The government paid attention.
The legislative procedure moved quickly after that and ended in February 2026 with the approval of the Loi de finances 2026. Article 82 of that law formed the TPC and started the clock. The effects are immediate and big for merchants who ship from China to other countries and for logistics companies that aid them.
This essay explains exactly what the tax is, who is responsible for it, how the EU’s reform landscape looks, and what shippers need to do right now to get ready.
What Is the Taxe sur les Petits Colis (TPC)?
If you send a low-value package from a non-EU nation to mainland France, Monaco, Guadeloupe, Martinique, or La Reunion, you will have to pay a flat administrative fee of 2 euros per item. The word “item” is important. The TPC is different from a regular customs charge, which is based on the declared value of the goods. Instead, it is based on the number of different categories of products in the cargo, as described by their 4-digit tariff heading.
Think of a specific example to help you comprehend the true cost effects. A customer in Paris orders five things in one package: three of the same T-shirt, a pair of pants, and a phone cover. The TPC fee is 6 euros because such items are in three separate tariff categories: knitwear, woven outerwear, and accessories. If you add French VAT to that amount, the cost of getting it there goes up even more. For a bundle with an average claimed worth of only 8 euros, the extra fee is a lot.
The TPC applies to shipments sent using France’s simplified H7 customs declaration process for businesses. Gifts delivered between people are not subject to this rule as long as the value of the contents is less than 45 euros. The tax doesn’t replace VAT, and sellers still have to register with the Import One Stop Shop (IOSS) system. It is a distinct tax that adds to existing duties.
TPC at a Glance
| Parameter | Details |
| Official Name | Taxe sur les petits colis (TPC) |
| Effective Date | March 1, 2026 |
| Legal Basis | Article 82, Loi de finances 2026 (law 2026-103) |
| Charge Rate | EUR 2 per distinct item type (tariff heading) |
| Threshold | Consignments valued under EUR 150 |
| Scope | All commercial parcels from non-EU countries |
| Exemptions | Gifts between individuals (if under EUR 45 per item) |
| Who Pays? | Seller or platform liable for import VAT |
| Customs Procedure | H7 simplified declaration |
| Duration | Until EU-wide fee enters force (expected November 2026) |
Why France Moved First — The Political and Economic Context
The numbers that led to France’s choice are surprising. The French customs data that came out in December 2025 showed that there were 189 million small-parcel declarations in France in 2024 alone. The total number of declarations had tripled between 2022 and 2024. In 2025, 97% of all small packet shipments were from China. The overall value of the shipments rose from 1.9 billion euros in 2022 to far higher levels by 2025. When France’s SME confederation used the word “invasion,” it wasn’t making things up.
Another reason was compliance. Researchers found that 94% of tiny packages that came in had compliance problems of some type, and 66% of them were outright safety dangers, such as products that weren’t labeled correctly, materials that didn’t meet EU chemical regulations, and electronics that didn’t have CE marking. French customs didn’t have the staff to check more than a small part of the volume. The TPC was partly established to bring in money that would only be used to improve inspection capacity at ports of entry.
There is also a case for fair competition. When a French store sells something for 10 euros, it has to pay corporate taxes, follow employment laws, follow packaging rules, and cover the costs of compliance. A Chinese platform that sent the identical product directly to the customer in a little package didn’t have any of those problems. The de minimis level, which was the 150-euro exemption that let tiny packages enter duty-free and, until 2021, even VAT-free, was what made that disparity possible.
The whole EU had been talking about this issue for years. The French government opted to act on its own after the European Commission’s plan in April 2025 to change the customs union by 2028 went too slowly. The minister’s office was clear: if France doesn’t do anything, packages that are taxed here would just go through another EU member state. France wanted to put pressure on Brussels to speed up.
Who Is Liable and How Is It Collected?
In theory, the French government is clear: the person who is responsible for paying VAT on imports must also pay the TPC. However, in fact, this is a little more complicated. That means that most of the time, the seller or the platform acts as the seller, not the end consumer. This is similar to how the IOSS system works, where the platform collects VAT at checkout to make the delivery feel smooth for the buyer.
In practice, platforms that are already registered with IOSS are best able to handle the TPC and pass it on smoothly. They can either add a separate line item at checkout, like a France import processing charge, or include it in the shipping amount for France. Sellers who go this approach maintain the consumer experience clean: VAT is paid at checkout, the TPC is paid in advance, and the package clears customs without any surprises at the door.
It’s more of a concern for sellers who aren’t IOSS-registered or who don’t set up a TPC compliance route. In those circumstances, French customs will usually try to collect the fee when the package is delivered. This causes problems, failed deliveries, and hassles for customer service. Under the new laws, e-commerce sites that help French customers buy things must disclose seller tax information. Sellers who are not registered for EU VAT will have trouble getting their products through customs, which could cause them to be delayed, returned, or refused.
One thing that compliance experts are still trying to figure out is how TPC responsibility works with IOSS registration, which is theoretically legitimate for VAT but not connected to a formal TPC structure. According to current practice, the fee is expected to be collected during delivery in many of these circumstances.
The Bigger Picture: EU-Wide Reform Is Coming Fast
France is not operating on its own. The European Union has been working on a big overhaul of the customs system, and the timeframe has sped up a lot in the last year. Shippers need to know that France’s TPC is only a temporary solution. A lot of changes at the EU level are planned for 2026 and after.
EU Reform Milestones
| Date | Measure | Charge |
| March 1, 2026 | France TPC takes effect | EUR 2 per item type |
| July 1, 2026 | Interim EU customs duty on low-value B2C parcels | EUR 3 per item (4-digit tariff heading) |
| November 1, 2026 | EU Union Handling Fee enters force | ~EUR 2 per consignment |
| December 31, 2026 | EU-wide handling fee alongside interim duty | Stacked charges possible |
| ~March 2028 | Full abolition of EUR 150 de minimis duty exemption | Standard customs rates apply |
The EU Council agreed on December 12, 2025, to put a temporary 3-euro customs levy on all low-value B2C packages starting on July 1, 2026. This fee is based on 4-digit tariff heads and applies to each item, therefore a parcel with more than one item will have to pay it numerous times. Then, in November 2026, the Union Handling Fee, which is now being spoken about at about 2 euros per shipment, will be added on top. This stacking of fees will change the economics of direct-to-consumer cross-border shipping into the EU for merchants who send a lot of low-value items.
Other EU member states are also not waiting. Romania started charging a logistics fee of about 5 euros in January 2026. The Netherlands suggested a tax of 2 euros starting in February 2026. Belgium is putting the finishing touches on comparable steps. Before the EU-wide system is in place, there are a lot of different national taxes that make it hard to follow the rules. This is especially true because it’s getting harder to route products through a lower-cost entry country as additional member states add their own levies.
Direct Impact on Chinese Shippers and Cross-Border Sellers
The TPC’s effect on costs is not the same for everyone. A 2-euro-per-item fee is a big cut in margins for merchants whose average product value is near to or below 10 euros. This is common in quick fashion, accessories, and consumer electronics accessories. Because the per-item structure means that orders with items from different categories cost more than orders with items from the same category, shippers need to represent these costs at the SKU level and not only at the order level.
There are costs that aren’t directly related to the project. If sellers haven’t already done so, they need to sign up for EU VAT (via IOSS or regular registration). Platforms need to make sure that TPC reporting is a part of their compliance systems. Supply chains that relied on small, frequent shipments directly to consumers may need to be rebuilt to employ consolidation models. This means that there will be fewer, larger goods coming in through bonded warehouses, and last-mile delivery will be managed from within the EU.
A third layer of danger comes from the more intense examination environment. Packages that don’t meet EU safety, labeling, or environmental rules might be delayed or even taken away. Sellers who haven’t paid for EU-compliant product certification are now at risk in two ways: they have to pay for compliance expenses when they enter the market, and they could lose money if their items are identified.
Cost Impact Summary by Shipment Type
| Shipment Profile | Items per Parcel | TPC Charge | As % of EUR 8 Avg Value | Key Risk |
| Single-item, single category | 1 | EUR 2 | 25% | Margin compression |
| Multi-item, same category (e.g. 3 same T-shirts) | 3 same | EUR 2 | 8% | Lower impact |
| Multi-item, mixed categories | 3 different | EUR 6 | 75% | Very high cost ratio |
| High-value item (EUR 100+) | 1 | EUR 2 | 2% | Manageable |
| Parcel above EUR 150 | Any | Exempt from TPC | N/A | Standard duties apply |
Practical Strategies for Shippers
Many shippers may want to find ways around the problem, like shipping through a different EU gateway country, dividing shipments, or reclassifying items. None of these methods will work for long. The French government and the EU’s customs reform plans are both meant to stop routing arbitrage. If you reroute through the Netherlands or Belgium, you’ll merely have to pay local taxes instead. The new EU-wide levies will apply equally to all member states.
Not avoiding, but adapting to the situation is the proper thing to do. Shippers who operate lines from China to France have three important strategic levers they can use.
The first is combining shipments. Putting together several consumer orders into one container or LCL cargo going to a European warehouse and then delivering them from inside the EU changes the tax situation completely. The TPC does not apply to each unit of goods that clear customs at the container level and go into bonded storage. When goods are sent from a European warehouse to their final destination in France, this is considered intra-EU migration. This concept needs money to build warehouses, but it makes unit economics much better at scale.
The second lever is making sure that IOSS is as efficient as possible. If you haven’t already, sellers should register for IOSS right away. It is the basis for a seamless TPC handling flow, helps maintain the client experience clean, and lowers the chance of delivery-time problems. A well-organized IOSS solution also helps sellers see what they owe and when, which makes it easier to plan their finances as the EU charge landscape changes.
The third lever is to look over the goods and its package. The TPC is based on the type of goods, not the number of units. Sellers that can combine their products into fewer different categories each shipment and cleaner bundles will naturally lower their TPC exposure per cargo. Checking to see if products fit EU CE marking, REACH chemical regulation, and labeling regulations will also lower the possibility of customs holds and returns, which cost a lot more than the TPC itself.
How Topway Shipping Helps You Navigate the New Landscape
Topway Shipping has been a competent provider of cross-border e-commerce logistics solutions since 2010. Its main office is in Shenzhen. The founding team has more than 15 years of real-world experience in international logistics and customs clearance, with a lot of knowledge in moving goods from China to Europe. For sellers and platforms that need to rethink their logistics strategy in France and the EU because of the TPC, Topway offers a fully integrated service model that meets all of the new compliance needs at every step of the chain.
On the origin side, Topway handles the initial leg of transportation from production areas and commercial hubs all over China, combining items for ocean freight to key European ports. Topway’s flexible full-container-load (FCL) and less-than-container-load (LCL) services are cost-effective choices for shippers who need to switch to a warehouse-then-deliver strategy. They can be scaled up or down depending on the volume. LCL in particular lets smaller merchants take use of the economic benefits of consolidation without having to pay for full container economics.
The most difficult part of France’s new system is customs clearance, and this is where expert help can make the biggest impact. Topway’s customs team takes care of all the paperwork and rules that need to be followed to enter the EU. This includes making sure that goods are properly classified under 4-digit tariff heads. This is the same categorization that decides how many times the TPC applies to each shipment. Not only is accurate classification required by law, but it also saves money directly because of the new per-item payment system.
Topway’s last-mile connections make sure that goods that arrive in European warehouses get to French customers quickly. Topway has the logistical infrastructure to help merchants switch from direct postal channels to a warehouse-and-forward model without upsetting customers’ delivery expectations. The end result is a supply chain that is both TPC-efficient and able to handle changes in EU customs rules in the future.
Topway Shipping Core Service Matrix
| Service | Description | Relevance to TPC Compliance |
| First-Leg Transportation | Collection from factory or warehouse across China | Ensures goods move efficiently to port for consolidation |
| FCL Ocean Freight | Full-container shipments to EU ports | Best economics for high-volume sellers |
| LCL Ocean Freight | Consolidated shipments with other cargo | Enables smaller sellers to access warehouse-forward model |
| Customs Clearance | EU import documentation and tariff classification | Critical for accurate TPC calculation and clean entry |
| Overseas Warehousing | Storage in Europe with inventory management | Enables intra-EU last-mile, bypassing TPC on final delivery |
| Last-Mile Delivery | Final delivery to French consumers | Seamless post-warehouse consumer experience |
Conclusion
The TPC in France is not just a temporary problem that will go away. It is the first step in a major change in how low-value cross-border packages are taxed throughout the EU. The EU’s temporary duty in July 2026, the Union Handling Fee in November 2026, and the end of the de minimis threshold in 2028 are all steps that will make the current 2-euro French tax seem small in comparison.
Now is the time for Chinese shippers and sellers who do business across borders to make strategic changes. As the new system evolves, sellers that respond by combining shipments, investing in IOSS compliance, and working with logistics companies that know how EU customs work will be better able to compete. People who keep using high-frequency, low-value direct parcel shipping without changing their cost model will face more and more problems as each new EU rule goes into effect.
The good news is that there are answers. People know a lot about warehouse-forward models, consolidated ocean freight, expert customs handling, and clean IOSS registration. If you work with a logistics partner like Topway Shipping that has a lot of experience in China-EU freight and offers a full range of services, you can turn a compliance problem into an improvement in your supply chain. Shippers who move swiftly will get the same benefits that early movers usually get. Those who wait will pay more in fees and have a worse competitive position.
Frequently Asked Questions (FAQs)
Q: Does the TPC apply to every parcel from China, or only certain products?
A: It applies to any commercial shipments worth less than EUR 150 from any country that is not in the EU, such as China, the UK, and the US. There is no exemption for certain types of products; fashion, electronics, household goods, and accessories are all included. Only gifts worth 45 euros or less between private people are not subject to this rule.
Q: Is the TPC charged per parcel or per item?
A: By category of goods, as shown by the 4-digit tariff heading. A package containing three of the same item (same tariff heading) costs only EUR 2. A package featuring three different kinds of products (three titles) costs EUR 6. This structure makes it more appealing to ship orders for only one category.
Q: Who actually pays the TPC — the seller or the buyer?
A: The party responsible for paying the TPC is usually the seller or the platform (like a marketplace) that is responsible for paying import VAT. The seller can pass on the cost by raising the pricing of the products or adding a conspicuous handling fee, but the legal responsibility lies with the importer of record, not the consumer.
Q: Will the TPC disappear when the EU-wide Union Handling Fee comes in?
A: France has said that the TPC is only a temporary measure to help the EU-wide system get started. During the transition phase, the EU interim EUR 3 tariff (July 2026) and the Union Handling Fee (~EUR 2, November 2026) may stack on top of each other instead of replacing each other. Shippers should plan on the charge situation staying complicated until at least 2027.
Q: If I ship goods to a warehouse in another EU country first, can I avoid the TPC?
A: When you ship to a bonded or customs warehouse in an EU country and then deliver the last mile from within the EU, the items are imported at the warehouse entry point. There is no way to avoid paying taxes if that country has TPC-equivalent fees (the Netherlands, Romania, and Belgium all have or are adding comparable costs). Routing arbitrage is not the best way to go about things; proper IOSS registration and supply chain consolidation are.
