Starting March 1, 2026, a new tax will apply to online purchases from Temu, AliExpress, Shein, and similar platforms. Many consumers are still unaware of what awaits them. Here’s a breakdown.

What exactly is this tax?

The Small Parcel Tax (TPC) is established by Article 82 of the 2026 Finance Law. It comes into effect on March 1 and targets low-value goods from countries outside the European Union.

Specifically, it applies to items in shipments valued at less than €150 imported from a country outside the European Union, and it is separate from customs duties and VAT.

Theoretically, the amount is €2 per item. And this is where many online shoppers are in for a nasty surprise.

The trap no one sees coming: the tax is per item, not per package

This is the point that creates the most confusion. We hear “2 euros” and think it’s reasonable. But the tax applies even if several items are grouped together in the same package.

The official examples are very clear:

• A package worth 100 euros containing a single item incurs a tax of 2 euros. So far, so good.
• But a package worth 100 euros containing ten separate, declared items incurs a tax of 20 euros.

In other words, if you order a set of small supplies, ten kitchen accessories, or a dozen trinkets at 1 or 2 euros each… the tax can far exceed the value of what you ordered.

Who will really pay?

Technically, it’s not the consumer who pays this tax: it cannot appear on the invoice. Sellers and delivery platforms are responsible for this tax.

But don’t get too excited just yet. According to a customs lawyer interviewed by Le Figaro, the costs associated with the tax will “inevitably be passed on somewhere” and are expected to increase the price of items. In short: you may not see the “small parcel tax” line item on your invoice, but prices will go up. For products sold for 1, 2, or 3 euros, the relative impact will be considerable.

Why is the government implementing this measure?

The importation of small parcels has exploded: in 2024, 189 million declarations were registered in France. This volume tripled between 2022 and 2024, while their value more than doubled, rising from 1.9 billion to 5.3 billion euros over the same period.

Faced with this tidal wave, the government is highlighting several objectives: restoring a degree of fairness with retailers established in France and the European Union, and limiting massive imports of low-cost products, often shipped individually, which generate a significant logistical footprint.

Fast fashion is clearly in the crosshairs: the aim is to encourage consumers to reduce impulsive purchases of very cheap products, particularly in the fast fashion sector.

A temporary measure… before something bigger

Make no mistake: this tax is just the beginning. It is temporary, and a similar European system is expected to come into effect in the second half of 2026. The timeline is as follows: the French tax of €2 per item has been in effect since March 1st.

From July 1st, 2026, a flat European customs duty of €3 per item will come into effect throughout the EU. The French version of the tax will then be repealed in favor of this common system.

Will it really change anything?

Our neighbors’ experience suggests caution. The Italian example, where a similar measure has been in effect since January 1st, shows that at least thirty flights arriving at Milan Malpensa Airport have already been diverted to Belgium, Amsterdam, or Hungary to circumvent the measure.

In other words, some platforms could simply redirect their logistics flows to less stringent European countries, thus bypassing the tax. This is precisely why a tax at the European level is necessary to close these loopholes.

Key takeaways

If you regularly order from Asian platforms, here are the key points:

The tax is €2 per item (not per package) for any shipment under €150 outside the EU. A package with 10 items = €20 in tax. Sellers are liable for the tax, but they will most likely pass this additional cost on to their customers. The measure is temporary: it will be replaced by a €3 European tax starting in July 2026.

In short, the era of the €2 parcel delivered from the other side of the world with no hidden costs is coming to an end. It remains to be seen whether this will actually benefit French retailers, or whether e-commerce giants will simply find other ways to maintain their ultra-competitive model.