Small Parcel Tax (TPC)
French tax of 1.50 EUR per e-commerce parcel imported from third countries via the H7 declaration, in force since 2025.
Small Parcel Tax (TPC)
The Small Parcel Tax is a French tax applied to low-value e-commerce shipments imported from third countries, introduced by the Finance Law for 2025.
Amount and scope
The tax is 1.50 EUR per package declared via the H7 procedure (shipments with intrinsic value ≤ 150 EUR) from third countries. It applies in addition to customs duties and VAT.
Payable
The tax is due by the customs declarant: the postal operator, the express agent, or the customs representative acting on behalf of the online platforms.
Objective
Fight against unfair competition from direct sales platforms (Temu, Shein, AliExpress) which flood the French market with products at very low prices, often undervalued and not compliant with European standards.
European context
France has anticipated the EU customs reform (which provides for the abolition of the 150 EUR exemption in 2028) by introducing this national tax. Other European countries are considering similar measures.
Impact
The TPC increases the cost of e-commerce imports for consumers and platforms, while generating additional revenue for the state budget.