{"id":2995,"date":"2026-02-24T22:02:35","date_gmt":"2026-02-24T21:02:35","guid":{"rendered":"https:\/\/www.lrf.fr\/fr\/?p=2995"},"modified":"2026-02-25T16:46:41","modified_gmt":"2026-02-25T15:46:41","slug":"nouvelle-taxe-de-2-e-importations-de-faible-valeur-france-h7-guide-complet-2026","status":"publish","type":"post","link":"https:\/\/www.lrf.fr\/en\/2026\/02\/24\/new-e2-tax-on-low-value-imports-to-france-h7-procedure-guidelines-for-2026\/","title":{"rendered":"New \u20ac2 Tax on Low-Value Imports to France (H7 Procedure): Guidelines for 2026"},"content":{"rendered":"

<\/p>\n

Starting March 1, 2026<\/strong>, a new fiscal measure will apply to low-value imports into France. Established by Article 82 of the 2026 Finance Act, this \u20ac2 flat-rate tax<\/strong> targets specific shipments from non-EU countries. Below is a detailed breakdown of the scope, calculation methods, and exemptions.<\/article>\n

<\/p>\n

\n

Overview of the \u20ac2 Small Parcel Tax<\/h2>\n

The tax applies to goods imported from countries outside the European Union that meet all<\/strong> of the following cumulative conditions:<\/p>\n

    \n
  • Territory:<\/strong> The import occurs in mainland France, overseas departments (DOM), Saint Martin, or Monaco.<\/li>\n
  • Consignment Value:<\/strong> Low-value shipments not exceeding \u20ac150<\/strong>.<\/li>\n
  • Customs Procedure:<\/strong> Declared via the simplified “H7” procedure<\/strong>.<\/li>\n<\/ul>\n

    Exemptions:<\/strong> 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.<\/p><\/blockquote>\n

    Taxable Amount and Calculation Rules<\/h2>\n

    The tax is fixed at \u20ac2 per item of merchandise<\/strong>. It is calculated based on the customs reference line (6-digit RITA nomenclature) rather than the total quantity of individual products.<\/p>\n

      \n
    • Taxable Base:<\/strong> The pre-tax (net) value of the products.<\/li>\n
    • Costs:<\/strong> Insurance and transport are excluded only<\/em> if they are itemized separately. Otherwise, they are included in the taxable base.<\/li>\n<\/ul>\n

      Practical Calculation Example<\/h3>\n

      If you import two shirts and three pairs of pants in a single shipment valued at \u20ac122:<\/p>\n\n\n\n\n\n\n\n
      Merchandise<\/th>\nRITA Code<\/th>\nQuantity<\/th>\nTax Due<\/th>\n<\/tr>\n<\/thead>\n
      Cotton Trousers<\/td>\n620462<\/td>\n3 units<\/td>\n\u20ac2.00<\/td>\n<\/tr>\n
      Men’s Shirts<\/td>\n620520<\/td>\n2 units<\/td>\n\u20ac2.00<\/td>\n<\/tr>\n
      Total Tax Payable:<\/td>\n\u20ac4.00<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

      Timeline and Interaction with EU Law<\/h2>\n

       <\/p>\n

      The tax is effective from March 1, 2026<\/strong>, until December 31, 2026<\/strong> (unless a European version is implemented sooner).<\/p>\n

      Note:<\/strong> This is independent of the proposed EU-wide flat-rate duty of \u20ac3 planned for July 1, 2026, regarding IOSS and postal shipments.<\/p>\n<\/article>\n

      <\/p>","protected":false},"excerpt":{"rendered":"

      Sorry, this entry is only available in French.<\/p>\n","protected":false},"author":6,"featured_media":3004,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[4],"tags":[],"_links":{"self":[{"href":"https:\/\/www.lrf.fr\/en\/wp-json\/wp\/v2\/posts\/2995"}],"collection":[{"href":"https:\/\/www.lrf.fr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.lrf.fr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.lrf.fr\/en\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/www.lrf.fr\/en\/wp-json\/wp\/v2\/comments?post=2995"}],"version-history":[{"count":2,"href":"https:\/\/www.lrf.fr\/en\/wp-json\/wp\/v2\/posts\/2995\/revisions"}],"predecessor-version":[{"id":2997,"href":"https:\/\/www.lrf.fr\/en\/wp-json\/wp\/v2\/posts\/2995\/revisions\/2997"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.lrf.fr\/en\/wp-json\/wp\/v2\/media\/3004"}],"wp:attachment":[{"href":"https:\/\/www.lrf.fr\/en\/wp-json\/wp\/v2\/media?parent=2995"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.lrf.fr\/en\/wp-json\/wp\/v2\/categories?post=2995"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.lrf.fr\/en\/wp-json\/wp\/v2\/tags?post=2995"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}