New €2 Tax on Low-Value Imports to France (H7 Procedure): Guidelines for 2026

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Starting March 1, 2026, a new fiscal measure will apply to low-value imports into France. Established by Article 82 of the 2026 Finance Act, this €2 flat-rate tax targets specific shipments from non-EU countries. Below is a detailed breakdown of the scope, calculation methods, and exemptions.

Overview of the €2 Small Parcel Tax

The tax applies to goods imported from countries outside the European Union that meet all of the following cumulative conditions:

  • Territory: The import occurs in mainland France, overseas departments (DOM), Saint Martin, or Monaco.
  • Consignment Value: Low-value shipments not exceeding €150.
  • Customs Procedure: Declared via the simplified “H7” procedure.

Exemptions: This tax does not apply to trade between mainland France and Article 73 territories, nor to specific EU Member State territories outside the Union’s customs territory.

Taxable Amount and Calculation Rules

The tax is fixed at €2 per item of merchandise. It is calculated based on the customs reference line (6-digit RITA nomenclature) rather than the total quantity of individual products.

  • Taxable Base: The pre-tax (net) value of the products.
  • Costs: Insurance and transport are excluded only if they are itemized separately. Otherwise, they are included in the taxable base.

Practical Calculation Example

If you import two shirts and three pairs of pants in a single shipment valued at €122:

Merchandise RITA Code Quantity Tax Due
Cotton Trousers 620462 3 units €2.00
Men’s Shirts 620520 2 units €2.00
Total Tax Payable: €4.00

Timeline and Interaction with EU Law

 

The tax is effective from March 1, 2026, until December 31, 2026 (unless a European version is implemented sooner).

Note: This is independent of the proposed EU-wide flat-rate duty of €3 planned for July 1, 2026, regarding IOSS and postal shipments.