From 1 March 2026, France introduced a new charge on certain low-value imports called the Taxe sur les petits colis (TPC).
If you’re a UK exporter sending goods into France, particularly lower-value consignments under €150, this is something you should be aware of — especially if you sell under DDP or have recently become VAT-registered in France following changes affecting Regime 42 imports.
Here’s what the change means in practical terms.
The Taxe sur les petits colis (TPC) is a €2 charge applied to certain low-value imports arriving from outside the EU.
It applies to goods entering:
The tax generally applies where:
One important detail is that the tax is not charged per parcel. Instead, the €2 charge applies per HS6 product classification declared in the shipment. For example:
The tax therefore depends on how many different commodity code categories are declared, not how many physical items are inside the parcel.
The key rule is this:
The person responsible for import VAT is also responsible for the small parcel tax. In practice, who pays the tax depends on how the import is structured.
In many B2B export arrangements, the French buyer acts as the Importer of Record. In this situation the customer usually pays:
This is typically the case where goods are sold under terms such as DAP, FCA or EXW, although the exact responsibility depends on the customs declaration setup.
If you sell goods DDP into France, or otherwise act as the Importer of Record, you may be responsible for:
This point is particularly relevant for exporters who have become VAT-registered in France in order to manage imports or supply chains there. Where you are responsible for the import VAT, the TPC becomes part of your landed import cost.
The €2 charge itself is relatively small. However, exporters should still be aware of it for several reasons.
First, it affects the landed cost of low-value shipments. Businesses sending frequent consignments of spare parts, samples or small component orders may see the cost accumulate.
Second, it may create unexpected charges for customers if they are acting as the Importer but are unaware of the new rule.
Third, it may affect exporters who:
For these businesses, the tax forms part of the import cost structure.
Finally, shipments containing multiple HS classifications will incur multiple charges, meaning product mix can influence the cost.
There are a small number of exemptions.
For example:
However, these exemptions are generally not relevant to most B2B trade. For standard UK-to-France commercial shipments under €150, businesses should assume the tax may apply.
Not necessarily. It applies where the shipment is declared using the H7 low-value customs procedure, which is commonly used for parcel traffic.
No. It is €2 per HS6 product classification declared in the customs entry.
The tax must be paid by the person responsible for import VAT on the shipment.
Often yes — if your customer acts as the importer. However, if you are the importer (for example under some DDP arrangements) you may be responsible.
No. It is separate from customs duty and import VAT.
That depends on your shipment profile. Businesses that frequently send low-value multi-line consignments may wish to review how these shipments are structured.
The introduction of the Taxe sur les petits colis is another example of how EU import procedures continue to evolve.
Even relatively small regulatory changes can affect:
If you export to the EU regularly and want a clearer understanding of how VAT responsibility, Incoterms and EU import procedures interact, our Trading with the EU course explains the key rules and practical considerations for UK exporters.
Staying informed helps exporters remain compliant — and competitive — when trading with Europe.
A real-world example of how an honest mistake triggered a Swiss customs investigation — and what UK manufacturers need to know to avoid the same
Export controls and licensing: what the Gates case means for UK exporters Export controls and licensing rules exist to prevent restricted goods from reaching unauthorised
