France to Introduce €2 Tax on Low-Value Imported Packages in 2026 Budget

The French government is set to implement a new €2 tax on low-value packages imported from outside the European Union as part of the 2026 budget proposal. This initiative targets the large volume of inexpensive goods coming from digital retail platforms like Shein and Temu, which have raised environmental concerns and are seen as creating unfair competition for French local retailers. In 2024, it is estimated that 775 million items will enter France through simplified customs procedures, highlighting the significant scale of this import activity.

Lawyer Jean-Marie Salva explained that while the tax is aimed at generating revenue through these 'management fees,' its impact on final consumers remains uncertain, depending on whether platforms absorb the cost or pass it on. The French customs administration will face operational challenges managing this increased volume of taxed packages, needing dedicated warehouses and special organizational measures. Some lawmakers have advocated for a more stringent €50 tax on such packages; however, this approach may be difficult to implement effectively.

The €2 tax is currently envisioned as a temporary measure until a unified taxation system can be adopted at the European Union level. There are concerns, however, that platforms might circumvent this tax by routing shipments through other EU countries to avoid French customs duties, exploiting existing loopholes.