The principle of a sum of €3 for each category or subcategory of products contained in small packages with a value of less than €150 has been retained.
Millions of French consumers seeking bargains on international platforms will be affected by a recent decision from the European Union. The Finance Ministers of the EU convened in Brussels and agreed to impose a €3 tax on low-value parcels entering the bloc, specifically targeting the influx of affordable Chinese products.
Tax Implementation Date
This new tax will officially come into effect from July 1, 2026. According to French Minister of Finance Roland Lescure, it will remain in place until a more permanent solution addressing the Minimis exemption rule is developed, which presently allows customs duties to be avoided on online purchases valued under €150.
Details on Tax Application
The tax will be applicable as follows:
- All “small parcels,” which are defined as low-value items, will incur a minimum tax of €3.
- If a parcel contains multiple copies of the same item (such as several shirts), the tax will apply only once.
- For parcels that include various items, you will need to pay €3 for each different product (for example, a sweater and pants would incur a charge of €6).
This tax, originally proposed to be introduced in 2028, has been accelerated due to increasing pressure to act swiftly against the flood of low-cost imports from China.
Additional Processing Fees
In conjunction with the €3 tax, starting November 2026, Brussels plans to implement processing fees on these low-value packages, suggested to be set at €2 per parcel. This would be an additional cost for consumers, while France has proposed that, temporarily, small package taxes could increase to €5 as part of the 2026 budget.
Impact on E-commerce Players
E-commerce platforms such as Shein, Temu, AliExpress, and Amazon Haul are expected to be significantly impacted by these changes. These platforms have benefitted from low tariffs and customs exemptions, often undercutting European businesses and creating an uneven playing field. The new tax regime is aimed at leveling the competition between local businesses and international players.
Volume of Small Parcels
In 2024, EU customs authorities are projected to process around 4.6 billion low-value packages, averaging to about 12 million parcels a day—more than 145 every second. A staggering 91% of these small parcels originate from China, with this number having doubled in just one year, highlighting the massive scale of low-cost imports facing the EU.
The implementation of the €3 tax on small parcels signifies a strategic move by the EU to control the influx of low-cost foreign products while providing a buffer for local businesses. As we approach the 2026 deadline, consumers will need to adjust their shopping habits and expectations regarding international purchases.