Short answer
For an ordinary purchase shipped from China to France, check VAT, customs duty and any carrier charges separately. France's former €2 small-parcel tax was repealed on July 1, 2026. A temporary EU €3 customs duty now applies to qualifying low-value distance-sale imports, calculated by tariff-defined item category rather than as one fixed amount for the whole parcel.
What changed in July 2026?
The old under-€150 customs-duty relief is no longer a reliable basis for planning an online purchase. French Customs explains that the temporary €3 duty applies to imported distance-sale goods with an intrinsic consignment value not exceeding €150, subject to the applicable declaration rules and exceptions.
The duty is based on the article categories recorded in the customs declaration. It is not simply €3 for each physical unit. The European Commission illustrates this with five T-shirts in one category attracting €3, while one T-shirt and one watch in two categories attract €6.
Do not add the former French €2 tax to an estimate for a current import. Do not treat every shipment as covered by the same €3 calculation: business-to-business imports, genuine private gifts, preferential treatment and consignments above the limit have separate conditions.
VAT is a separate question
Commercial imports are generally subject to VAT unless an applicable exemption or collection arrangement applies. Customs duty and VAT are different charges.
For qualifying business-to-consumer sales of non-excisable goods in consignments not exceeding €150, IOSS can allow VAT to be collected at purchase. The valid supplier identification must be supplied in the customs declaration for the corresponding import VAT exemption to apply.
Do not assume a Taobao purchase, buying-agent order or prepaid freight quote automatically uses IOSS. Ask which VAT arrangement applies to the actual transaction and keep the tax invoice. A VAT payment at checkout does not by itself establish that customs duty or carrier service charges are also included.
Check the full cost before choosing a route
| Cost or responsibility | What to confirm |
|---|---|
| Product purchase | Actual paid value and itemised invoice |
| China-side services | Applicable domestic delivery, procurement, packing and warehouse charges |
| International transport | Quote based on the finished parcel and eligible service |
| VAT | Whether it was collected on the sale or will be handled on import |
| Customs duty | Applicable import framework and the tariff categories declared |
| Clearance and carrier services | Who handles the entry and any separate charges |
| Final delivery | Valid address and supported delivery option |
This table is a record of questions, not a tax or freight quotation. Ask for the included and excluded amounts in writing before approving dispatch.
A practical shipping workflow
1. Confirm the transaction and goods
Identify whether the shipment is an ordinary consumer purchase, business stock or another transaction. Keep the real product values and descriptions. Do not artificially reduce declarations or label purchased goods as gifts.
2. Check route eligibility
Provide the product details and destination before booking. Batteries, liquids, restricted goods and unusual parcel sizes can require additional review. A tax-inclusive label does not establish that a route accepts the contents.
3. Measure the finished parcel
Compare services after the warehouse has confirmed packed weight and dimensions. Review the estimate supplied for the actual booking. Carrier availability, customs handling and final delivery can affect timing, so a general guide cannot promise a fixed arrival window.
4. Confirm import responsibilities
Ask who submits the customs declaration, how VAT and duty are handled, what the quote includes and what could be charged separately. If DDP is offered, request the named destination and written responsibilities instead of relying only on the route label.
5. Check delivery details
Confirm the recipient name, postal code, contact number and address. If a pickup point or locker is requested, verify that the selected service supports it and that the finished parcel meets the applicable limits.
Frequently asked questions
Is a France-bound parcel below €150 duty-free?
Do not assume so. The former threshold-based relief changed on July 1, 2026. Qualifying distance-sale consignments up to €150 now fall under the temporary duty framework, with specific rules and exceptions. Check the official guidance for the actual transaction.
Is the new duty always €3 per parcel?
No. Under the temporary framework, the amount is based on tariff-defined item categories. Several identical items can belong to one category; goods under different tariff categories can create more than one charge.
Is the French €2 small-parcel tax still added?
French Customs states that it was repealed on July 1, 2026. An invoice may still contain other valid duties, taxes or service charges, which should be identified separately.
Does paying VAT at checkout cover all import costs?
No. VAT, customs duty and carrier services are separate. Confirm the VAT collection method and which other charges the written arrangement includes. If another VAT payment is requested, compare the request with the original invoice and customs documentation.
Before approving dispatch
Keep the invoice and payment evidence, confirm the contents and final parcel measurements, review the current import framework, and record the chosen service and charge responsibilities. Consolidate only after checking how the combined goods affect the declaration and applicable treatment.
Official sources
- French Customs: Former small-parcel tax and its repeal
- French Customs: Flat-rate duty on imported distance sales
- European Commission: Guidance on low-value import duty
- European Commission: Import VAT exemptions and IOSS
Last reviewed: October 10, 2026. This guide reflects the July 2026 changes and distinguishes customs duty from VAT and carrier charges. Confirm the current official rules and the terms for your actual shipment before dispatch.
Further reading
- whether you need a buying agent or a parcel forwarder
- the best shipping method from China
- what value to declare when shipping from China
- avoiding customs delays
- avoiding return-to-sender problems
Related guides
Use these related guides alongside the current official rules and your shipment records.
- How to Ship From China to the USA in 2026: No More De Minimis, Duties, and Better Route Choices
- How to Ship From China to Australia in 2026: GST, Import Declarations, and Parcel Choices That Hold Up in Real Orders
- How to Avoid Customs Delays When Shipping From China Without Creating New Problems at Clearance
- How to Ship From China to Canada in 2026: GST, Duty, and Courier Fees Without Surprise Costs
- Shipping From China to the UK in 2026: 7 Checks Before You Dispatch
