EU introduces €3 tax on small parcels from 1 July, suspending France’s national levy after months of platform bypassing

A new EU-wide tax

The new duty applies to packages worth less than €150, almost all from platforms like Shein, Temu, and AliExpress. It is levied per distinct type of article inside the parcel, not per individual item: a package containing one T‑shirt and one pair of shoes incurs the charge twice; a package of fifteen identical T‑shirts only once. The tax is temporary, designed to bridge the gap until a deep customs‑system reform in 2028, and will be joined in November by a processing fee – likely €2 per package – to fund stretched customs services.

France’s suspended tax and bypassing

France introduced its own €2‑per‑category tax on 1 March 2026, expecting €400 million in annual revenue. Instead, the measure quickly proved toothless: the targeted platforms simply flew goods into neighbouring countries such as Belgium and trucked them into France, circumventing the levy. Florian Colas, director‑general of customs, told lawmakers in May that this “volume shift” had reduced revenue to just €2.3 million a month. On 30 June the French government announced that the national tax would be suspended from 1 July, aligning itself with the broader EU mechanism.

It is a tactical suspension so the customs duty can settle in. In November, all of Europe will apply the handling fee of two euros, so it will total five euros.

The government acknowledged that France risked being penalised if it kept a tax higher than its neighbours while the same packages continued to arrive on its territory. Italy had already chosen a similar path.

Objectives and context

EU officials began planning a small‑parcel tax only from 2028 as part of the customs reform. The accelerating flood of low‑value purchases from Asian platforms – 5.9 billion in 2025, or more than 180 every second, four times the 2022 figure – forced the Twenty‑Seven to act faster. Around 93% of those packages originated in China. The sheer volume overwhelms customs checks, letting dangerous and counterfeit goods slip through. The tax aims to make ultra‑cheap individual shipments less attractive and to nudge platforms toward consolidated imports, while also raising money for port and airport inspections.

We are in a single market – it is no longer justified to keep only our own small‑package tax on top of the new €3 European customs duty.

What consumers and businesses need to know

Legally, the duty falls on importers and sellers, not on the end customer. Sellers may pass the cost on to consumers, but must inform them in advance. An EU official reminded reporters that “online consumers are not responsible for paying the tax” – it is entirely a commercial decision for the businesses. Consumer associations have already warned shoppers to watch for hidden surcharges at checkout.

Next steps: November and beyond

From November a uniform €2 processing fee will be layered onto every package, lifting the total per article category to €5. The French government expects this harmonised structure to eliminate the routing tricks that hollowed out its national tax. The temporary arrangements are due to be replaced by the full EU customs overhaul in two years’ time.